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.
A&M’s Asia-Pacific Private Capital Tax Top 10 | Quarterly Update
May 15, 2026
Private Capital Tax insights across Asia-Pacific: Hong Kong, Australia, China, Vietnam, India, Indonesia. Key regulatory and policy updates for investors.
AI and the R&D Tax Credit: Where the Opportunity Is Real
May 15, 2026
R&D Tax Credit for AI: Qualify through development, experimentation, and solving technical uncertainty, not merely deploying tools.
A&M UAE Tax & Customs Quarterly Newsletter
May 11, 2026
We are delighted to present the latest edition of our A&M Tax & Customs Newsletter, covering key developments from Q4 2025 and Q1 2026.
Targeted IRS Rulings for Corporate Deals: Strategic Certainty with Tradeoffs
May 7, 2026
IRS rulings offer targeted certainty on complex corporate deals, addressing significant issues, requirements, and strategic tradeoffs under Rev. Proc. 2026-21.
