July 25, 2025

The UK Statutory Residence Test (SRT) - What You Need to Know

There are many reasons why individuals may decide to move to or leave the UK; employment reasons, personal circumstances, a lifestyle choice, or most recently the impact of COVID-19 may have led to individuals staying in the UK longer than planned due to government-enforced travel restrictions.

From 6 April 2013 HMRC introduced the UK Statutory Residence Test (SRT), a prescriptive set of tests to determine a taxpayer’s residency status for each UK tax year.

Our SRT report outlines what you need to know to determine your residency status.

Download SRT Report

Thought Leadership

Overview of the BMF Instruction Sheet on Cross-Border Audit Cooperation

July 24, 2025

With its updated instruction sheet on cross-border audit cooperation, the German Ministry of Finance signals a stronger focus on coordinated tax enforcement. Joint and simultaneous audits are gaining relevance – especially in transfer pricing matters. For multinational groups, this means greater pressure to ensure consistency and audit readiness across jurisdictions.

Thought Leadership

PMK 37/2025: New Indonesia Regulation on Withholding of Article 22 Income Tax by E-Commerce Platforms

July 23, 2025

Learn how PMK 37, Indonesia's new e-commerce income tax regulation, expands the tax base and modernizes tax collection procedures under Article 22.

Thought Leadership

Announcement to Delay Tariffs to August 1, 2025: Implications for Pan-Asia Region

July 23, 2025

With US tariffs set to commence on August 1, 2025, discover the implications for affected Pan-Asia countries.

Press Releases

Alvarez & Marsal Tax Launches Indonesia Tax Practice Led by Jaap Zwaan

July 22, 2025

Alvarez & Marsal Tax, (A&M Tax), an affiliate of leading global professional services firm Alvarez & Marsal (A&M), today announced the launch of its Indonesia tax practice, further strengthening its presence in Asia.

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