The UK Residency Test

For British expatriates in Hong Kong, or those spending a significant period of time overseas, the issue of residence is an important topic. Simply moving abroad to avoid UK tax is an outdated concept and in recent years, careful attention has been focused on those wanting to adopt or maintain non-resident status.

The Statutory Residence Test was established by HM Revenue and Customs, the UK’s tax body, to provide a framework of who qualifies for non-resident status. Those awarded this status fall outside the UK’s tax system, and generally do not have to pay Income Tax or Capital Gains Tax.

Despite the Test, however, certain areas of the new rules can be easily misunderstood and difficult to interpret. In 2013, new rules also came into force governing statutory residence, so The Fry Group works closely with clients in Hong Kong to provide clarity to the rules, helping each individual determine their non-resident status in light of current legislation.

Contact us for further information and assistance if you are keen to reassure yourself.

For more information on the Statutory Residence Test, please download a copy of The Fry Group Statutory Residence Test Guide

<< Back

  • Request our corporate brochure

  • Want to talk further?

    Would you like to contact one of our experts for an informal chat about how we could help you?

    Click the button below to find your nearest office and get in touch.

This microsite links to The Fry Group (HK) Ltd, the advice from which is regulated by the Securities & Futures Commission.

Please close this window to acknowledge and proceed.