Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed
A year into the new world of the statutory residence test (SRT) – introduced by FA 2013 Sch 45 with effect from 6 April 2013 – and many advisers are becoming acutely aware of some of the difficulties of the new test: the rigidity of the ‘sufficient hours’ test for full time working abroad and the apparent ambiguity of the home test to name but two.
Perhaps less obvious but just as significant is the advantage of the test for those looking to become non-UK resident without taking up employment abroad.
