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Tax Planning For The Statutory Residence Test: 2014/2015

Printed Book

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The new Statutory Residence Test (""SRT"") applies from April 2013 and aims to provide a comprehensive method of clearly establishing when an individual will (and won't) be UK resident.

Before April 2013 determining your residence status mainly depended on applying HMRC practice and various court decisions to your own circumstances.

Nevertheless, the Statutory Residence rules are not necessarily straightforward to apply. In this guide we provide detailed guidance as to how the new rules apply and the tax planning opportunities available.

Some of the key topics covered include:

How to maximise your days in the UK without being UK resident

How to take advantage of the specific exemptions provided in the SRT

Detailed analysis of UK accommodation and its importance under the SRT

When you can and can't have a UK home

Avoiding UK ties under the ""Substantial Ties"" test

Tax planning for anyone working overseas or in the UK under the SRT

The impact of overseas homes under the SRT

How to establish your main home as overseas

How to structure visits back to the UK tax efficiently

How the new ""exceptional days"" provisions work

When you can qualify for the split year basis

How the split year basis applies to fiscal nomads

How to avoid being caught by the new ""deemed days"" provisions

Fiscal nomads and the establishing non residence under the SRT

When and how to use the SRT in 2012/2013 and earlier

And much more...!

About the Author

Lee Hadnum

The Author of "Tax Planning For The Statutory Residence Test 2014/2015" is our site Editor, Lee Hadnum. Lee is a rarity among tax advisers having both legal and chartered accountant qualifications. After qualifying a prize winner in the Institute of Chartered Accountants exams, he also went on to become a chartered tax adviser (CTA). You can ask Lee online tax questions via our Fast Tax Advice service

What do I receive?

You receive:

A professionally printed copy of this tax book, and

A free version of the book in pdf format so you can immediately begin identifying tax saving opportunities.

Tax Planning For The Statutory Residence Test: 2014/2015

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