• Type: Publication series
  • Date: 12/13/2012

United Kingdom – Statutory Residence Measures in 2013 Finance Bill Analyzed 

KPMG LLP in the U.K. provides an in-depth examination of the proposed new Statutory Residence Test (SRT) measures (which will come into effect from April 6, 2013) included in the consultation draft of the 2013 Finance Bill that was published on December 11, 2012. The extent of liability to U.K. tax on earnings depends on a person’s residence status in the U.K., but this has essentially been determined by case law up to now. The SRT will apply for the purposes of income tax, capital gains tax, and inheritance tax with effect from April 6, 2013, and will impact globally mobile employees and their employers.

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