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Jonathan Green

Individuals looking to determine their residence status in the UK for tax purposes can use our Statutory Residence Test Flowchart below to see if they are a resident or non-resident.

This flowchart is for individuals only, not trusts or other entities. If you are looking to determine your trust or entity residency please contact us.

You can find the flowchart here.

The flowchart provides a general overview of these complex rules for information only. It should not be relied upon to confirm residence status as each case is assessed on individual circumstances. The information is based on the current legislation at the date of publication and there is therefore no guarantee this will not change. As such no one should act on this information without taking professional advice first. 

If you need assistance with the above please contact a Moore (South) adviser