New online tool for the statutory residence test

The Government announced a series of new tests to determine when someone will be UK resident or not, for tax purposes. These new rules are to apply from April 2012. There are a series of steps to assess your residence position - as can be seen in our article on the subject: How the new Statutory Residence Test will apply Crucially the Government proposes that the following 5 connection factors should be relevant to an individuals residence status, but only when linked to the amount of time the person spends in the UK:

Family -- the individuals spouse or civil partner or common law equivalent (provided the individual is not separated from them) or minor children are resident in the UK;

Accommodation -- the individual has accessible accommodation in the UK and makes use of it during the tax year (subject to exclusions for some types of accommodation);

Substantive work in the UK -- the individual does substantive work in the UK (but does not work in the UK full-time);

UK presence in previous year -- the individual spent 90 days or more in the UK in either of the previous two tax years;

More time in the UK than in other countries -- the individual spends more days in the UK in the tax year than in any other single country. These connection factors would be combined with days spent in the UK into a "scale" to determine whether the individual is resident or not. We've produced an online tool that members can use to assess their residence position under the new rules: UK residence calculator