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Statutory residency flowchart
The UK’s Statutory Residence Test (SRT) provides a structured framework for determining residency, but its application can be complex. Our flowchart is designed to help you navigate the key stages of the SRT in a clear and logical way, taking you through a series of questions to establish your client’s UK residency status.
The information provided in this article is not intended to offer advice.
It is based on Quilter's interpretation of the relevant law and is correct at the date shown. While we believe this interpretation to be correct, we cannot guarantee it. Quilter cannot accept any responsibility for any action taken or refrained from being taken as a result of the information contained in this article.
Suitable for financial advice professionals only.
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