Details

  • Type: Publication series
  • Date: 12/19/2012

United Kingdom – HMRC’s Guidance Notes on Statutory Residence Test Examined 

KPMG LLP in the United Kingdom examines the Guidance Notes on the working of the Statutory Residence Test (SRT) issued by Her Majesty’s Revenue & Customs on December 18. To determine an individual’s residence, the automatic residence and sufficient ties tests are to be applied and a number of definitions must be considered -- these are made clearer in the Guidance Notes.

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United Kingdom: HMRC’s Guidance Notes on Statutory Residence Test Examined (PDF)
 

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