5 articles tagged with Statutory Residence Test.
Working remotely from the UK for an overseas employer doesn't automatically mean you avoid UK tax. The Statutory Residence Test looks at your physical presence and ties to the UK, not where your employer is based.
A practical tax guide for UK expats returning home in 2026/27. Covers the Statutory Residence Test, split-year treatment, overseas income, NI gaps, pension repatriation and what to do on day one back in the UK.
How UK split-year treatment works when you arrive or leave the UK in 2026/27, the cases that qualify, what gets taxed, and how to plan your move.
Split year treatment can halve your UK tax bill in the year you arrive or leave. Learn when it applies, how the SRT cases work, and the overseas part rules.
The Statutory Residence Test determines UK tax residency via three stages. Learn the day-count rules, ties test and split-year treatment for 2025/26 and 2026/27.