The UK Residency Test

The issue of residence is an important topic when it comes to tax. In particular, British expatriates in Hong Kong or those spending a significant period of time overseas need to understand the rules. Simply moving abroad to avoid UK tax is an outdated concept. In recent years, even more 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. It provides 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 and your personal circumstances, please contact us.

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