Statutory residence test match special

Wicket successfully appealed in "exceptional circumstances"

Emilia Carslaw

The Statutory Residence Test (SRT) set out at schedule 45 to the Finance Act 2013 is a series of rules for determining a taxpayer's residence, replacing, from 6 April 2013, old common law rules. Applicable to Income Tax and Capital Gains Tax, the SRT is to become even more critical from April 2025 when "domicile" is to be jettisoned in favour of residence.