FB 2013: Statutory Residence Test Changes

    January 2013

    Some of the changes announced on 11 December are positively unhelpful.

    The idea of the new test was to provide a welcome degree of certainty to taxpayers who want to know whether they are resident in the UK – for the best possible reason that they wish to comply properly with their tax obligations. Whether or not we like the rules is unimportant; what matters is that the rules are clear so that people can abide by them.

    *This article was first published in Tax Journal on 25 January 2013