The Statutory Residence Test comes into effect on 6th April.
For non UK residents and those planning to be non resident now is the time to plan for the new regime.
The new rules are summarised as follows:
You are automatically UK resident if:
1. If you spend more than 183 days or more in the UK or
2. You have a home in the UK for at least 90 days, you are present in that home for at least 30 separ…