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Megxit maelstrom
Key points
- The statutory residence test comprises several different elements.
- The application of the split year rules.
- Are the overseas work criteria satisfied?
- Voluntary work is not ‘work’ for the purposes of the test.
- Determining the departure date.
- Does an individual have a sufficient link with an overseas country?
- Reviewing the automatic overseas tests.
- The importance of record keeping.
We know that determining residence status can be difficult and the critical factor is having all the relevant facts. Much has been written in the popular press about ‘Megxit’ and many facts concerning the Duke and Duchess of Sussex are in the public domain so let us use them as an example of how an...
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