Statutory Residence Test

The issue of residence is an increasingly important topic from a tax perspective. British expatriates in Belgium, or those spending a significant period of time overseas need to be aware of 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 Simply moving abroad to avoid UK tax is an outdated concept.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 the UK taxman, HM Revenue and Customs. It provides a framework of who qualifies for non-resident status. Those awarded this status fall outside the UK’s tax system. Generally this means that they do not have to pay Income Tax or Capital Gains Tax.

Despite the Test, however, there remain certain areas of the new rules that can be easily misunderstood and difficult to interpret, plus, new rules came into force in 2013, governing statutory residence.

The Fry Group works with clients in Belgium to provide clarity to the rules, helping each individual to determine their non-resident status in the 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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