FREE DOWNLOAD - Tax Planning For The Statutory Residence Test: 2014/2015
21/05/2014
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...!
What does the book cost?
This book is free for all Gold and Practitioner members.
How To Download The Guide
If you're a WPR Gold or Practitioner member this guide is FREE to download. You can download it from:
FREE DOWNLOAD - Tax Planning For The Statutory Residence Test: 2014/2015
If you're not a WPR Practitioner member you can join up or upgrade for any membership level at:
WPR Membership Form
Other FREE WPR Guides
WPR members can also download other guides for free including:
Tax Planning With Offshore Trusts & Companies: The A-Z Guide - 2013 EditionHow To Avoid Tax On Overseas Property 2014/2015Tax Planning For The Family Home Inheritance Tax Planning For Non UK DomiciliariesTax Planning For Fiscal Nomads & Perpetual TravellersBuy To Let Tax PlanningTax Planning With Excluded Property TrustsWhere To Base Your Offshore CompanyNon-Resident & Offshore Tax Planning - 2013 EditionThe World's Best Tax Havens - 2013 EditionTax Saving Tactics For Non Doms - 2013 EditionTax Planning For Company Owners In 2013/2014Tax Planning With Double Tax Treaties - 2013 Edition
Tax Planning & The 2013 Statutory Residence Test - 2013 Edition
Offshore Tax Secrets 2013
Offshore Companies Holding UK Property From 2013
How To Avoid CGT In 2013/2014
Using An Offshore Finance Company To Reduce UK Tax
Offshore Companies Holding UK Property From 2013
Tax Planning Techniques Of The Rich & Famous
Setting Up Offshore Subsidiaries
Working Overseas - The Complete Tax Guide
Immigration Tax Planning 2013
