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Introduction

The impact of residency status on the liability to UK tax is discussed in the Residence ― overview guidance note.

The rules on determining residency status changed on 6 April 2013 with the introduction of the statutory residence test (also known as the SRT). This guidance note considers the impact of arriving in the UK has on the UK residence position under the new rules in place from 6 April 2013 onwards. For guidance on determining residence status under the statutory residence test, see the Determining residence status (2013/14 onwards) guidance note.

It is recommended that you read both of these guidance notes before continuing. The position before 6 April 2013 is covered in the Residence ― issues on coming to the UK up to 5 April 2013 guidance note.

As noted above, this guidance note deals with those who are coming to the UK on or after 6 April 2013. The position for those who left the UK after this date can be found in the Residence ―