A set of statutory residence tests determines whether, under domestic law, an individual is treated as UK resident or non-UK resident for a tax year. Residence in any particular country is not mutually exclusive; it is possible to be resident in more than one country. Just because someone becomes resident in an overseas country, it does not make them non-resident in the UK.

There are three statutory residence tests:

the automatic overseas tests;

the automatic UK tests; and

the sufficient ties test.

These tests are considered in detail in ‘Residence: The Definition in Practice’ published by Claritax Books.

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