Expert tax advice on the SRT

Are you an expat moving overseas or relocating to the UK? Understanding your tax residency status under the UK's Statutory Residence Test (‘SRT’) is essential to avoid unexpected tax liabilities. Our expert guidance will help you determine your UK tax status, ensuring compliance and tax efficiency.
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MANAGING UK TAX EXPOSURE

THE STATUTORY RESIDENT TEST

The Statutory Residence Test (SRT) is the framework used by HMRC to determine whether an individual is a UK tax resident in a given tax year. 



Your residency status impacts how much UK tax you owe on your incomes and capital gains.  A misinterpretation of your residency can lead to unexpected tax bills from HMRC.
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Auto non-resident

Achieved through physical presence or working full time overseas.

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Auto resident

Achieved through physical presence, home, or working full time in the UK.

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Sufficient ties

Achieved through physical presence in the UK and overseas, family, home, and workdays.

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HOW CAN GTC HELP?

PERSONALIZED RESIDENCY PLANNING

Our strategy planning will enable you to manage your travel pattern, work pattern and ties to the UK so that you can take the necessary steps to achieve your desired resident status.

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Midnights
We will outline the number of midnights you can spend in the UK.
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Work pattern
We will outline the number of workdays you can exercise in the UK.
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Ties
We will outline the ties / connections you can maintain in the UK.
FAQs

UK TAX RESIDENCY

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CAN YOU ADVISE ON SPLIT YEAR TREATMENT?
HOW DO I BECOME NON-RESIDENT?
CAN I USE THE PERSONAL ALLOWANCE ?
WHAT IF I AM SUBJECT TO TAX OVERSEAS?
DO I NEED TO FILE A TAX RETURN?
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GET SRT ADVICE TODAY!

Navigating UK tax residency rules can be complex. Our specialist tax advisors offer tailored support to ensure you comply with HMRC regulations while optimising your tax position.


Contact us today for a consultation and gain clarity on your UK tax status!
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UK Tax Residency Assessment
Moving To or From The UK

Personalised analysis based on the Statutory Residence Test

Whether you're moving abroad, returning to the UK, or living a globally mobile lifestyle, our expert tax residency assessments ensure you're compliant, tax-efficient, and fully prepared.

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KEY TAX POINTS

UK TAX RESIDENCY

Understanding your UK tax residency status is crucial if you’re moving to or from the UK as it dictates what incomes and gains are taxable in the UK.

Automatic Non-Resident

You can be considered automatic non-resident if you are present in the UK on no more than 15 days or are in full time work abroad during the tax year period.

Automatic Resident

You can be considered automatic resident if you are present in the UK on more than 182 days, have a home in the UK or work full time in the UK during the tax year period.

Sufficient Ties

Your days of presence and UK ties during the tax year period are assessed, if you are above a threshold, you will be resident and if you are below a threshold, you will be non-resident.

Split Year Treatment

If you are leaving the UK or moving to the UK within a tax year period, it is possible to split the tax year into a resident part and a non-resident part.

Resident Status

If you are resident, you will be liable to UK taxation on worldwide incomes and gains unless you qualify for the FIG scheme.

Non-Resident Status

If you are non-resident, you will be liable to UK taxation on UK sourced incomes and UK property gains only.

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TAX SERVICES

What's Included in a Tax Residency Assessment?

When you engage GTC, you receive a complete, custom analysis that includes:

Full review of your travel and work pattern
Assessment of family and home ties
Analysis of relevant tax years and split-year eligibility
Clear residency memo with advice to rely upon
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WHY GTC

UK CROSS BORDER SPECIALISTS

We are a team of experienced and qualified tax advisors committed to helping individuals navigate the complexities of the UK tax system.

International tax experts

We specialise in cross-border UK tax advice, serving expats, nomads, and mobile professionals in 50+ countries.

Highly rated

100+ 5* reviews across Google and Trust Pilot. GTC is trusted by individuals worldwide to deliver reliable UK tax support.

Transparent fee structure

We fix fees before commencing work — you’ll always know what you’re paying for and payment is due upon delivery of services.

User friendly portal

Our online portal makes managing your UK tax affairs easy— securely upload documents, sign forms and message your tax advisor.

WHO WE HELP

GLOBAL CITIZENS

We work with a wide range of clients whose UK tax position is affected by international living:

British Expats

UK nationals living or working abroad who still have UK incomes or assets.

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Digital Nomads

Professionals who move between countries but retain UK employment or sole trade.

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Non-Resident Landlords

Individuals living overseas with rental income from UK property.

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British Expats

UK nationals living or working abroad who still have UK incomes or assets.

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Digital Nomads

Professionals who move between countries but retain UK employment or sole trade.

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Non-Resident Landlords

Individuals living overseas with rental income from UK property.

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Repatriating Brits

Brits returning home who need advice on residency status and global income.

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Foreign Nationals

Foreigners who are UK tax residents and earning foreign-source income.

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GLOBAL TAX INDEX

Personal Tax Data for 150+ Countries

GTC's Global Tax Index gives you instant access to up-to-date personal tax information for over 150 countries. Whether you're relocating, working remotely, or managing multi-jurisdictional income, our tax index helps you compare and understand:

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Income tax rates
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Residency rules
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Special tax regimes
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Tax treaties
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Filing deadlines and key compliance requirements

🌍 Start exploring our tax data now or speak to an advisor for country-specific guidance.

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THE REAL STORY
trusted by clients worldwide
We help ensure your UK tax affairs are compliant and optimized no matter where you are in the world.
FAQS

STATUTORY RESIDENT TEST

What is the Statutory Residence Test (SRT)?
How many days can I spend in the UK without becoming tax resident?
Can I be tax resident in two countries at the same time?
What is Split Year Treatment?
Why does UK tax residency matter?
When should I get a UK tax residency assessment?
Can GTC assist clients outside of the UK?
WORK WITH GTC

GET YOUR RESIDENCY RIGHT

Understanding your UK tax residency is essential when moving in or out of the country. Our expert assessment helps you avoid unexpected tax bills, identify split year opportunities, and stay fully compliant with HMRC rules.
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