Posted by Nick Day on 08 Mar 2012

Non-residence update

The Government’s proposed Statutory Residence Test has been delayed until April 2013 but it if you are considering becoming non-resident for UK tax purposes, one way of doing this is to work full-time abroad for more than one complete UK tax year. Therefore, individuals should bear in mind that it may be worth departing the UK prior to the end of the current 2011-12 tax year to establish a period of non-residence covering the 2012-13 year.

For an initial consultation regarding expatriate tax/non-residence issues, please contact Nick Day on 01962 856 990 or by emailing


See also…

Non-Resident Landlords

UK Property Sales: Capital Gains Tax for Non-Residents

Non-Residents and Non-Doms UK Tax Returns

Non-Residents Personal Allowance: Consultation

UK Statutory Residence Test – Update

Statutory Residence Test (SRT)

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