Statutory Residence Test Flowchart

Please find a link to a useful tool which provides general guidance on the Statutory residence test.

Click here for the Statutory Residence Test Flowchart PDF

Please do not rely on this solely to determine your status as there are over 100 pages of guidance from HMRC and various rules and definitions which need to be taken into account before one can definitively determine one’s status.

Please contact Frontier to discuss this matter further if you require detailed advice.