UK - Statutory Definition of Tax Residence
The UK government has recently announced that it will legislate the Statutory Residency Test (SRT) to take effect on April 6, 2013, and intends to introduce reforms to ‘ordinary residence’ at the same time.Because the current rules are complicated and unclear, the government announced that a new statutory definition of tax residence is needed with a goal to create clear rules and more certainty for taxpayers.











