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Continuing the examination of the statutory residence test
KEY POINTS
- 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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