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The reality: part 2

17 September 2013 / Anne Redston
Issue: 4420 / Categories: Comment & Analysis , Residence & domicile

Continuing the examination of the statutory residence test


  • Effect of previous year’s country of residence.
  • Conditions to be met in the rolling 365-day period.
  • Importance of taxpayers maintaining detailed records.
  • Other considerations such as double tax treaties.

The first part of this article contained three examples in each of which a young woman works in Dubai for 12 months.

The first Adela fits her overseas trip neatly into the tax year and is non-resident. The other two Beatriz and Carla leave part way through the tax year. After applying the various statutory tests Beatriz is UK resident in 2013/14 and Carla non-resident. This article looks at what happens to Carla’s residence position when she returns to the UK in 2014/15.

All references are to FA 2013 Sch 45...

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