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 View on the Autumn Budget 2025
November 26, 2025
See the latest commentary from our team of tax experts in relation to the UK Autumn Budget 2025.
Thailand’s 2025 FDI Outlook: Quick Big Win Plan and Data Center Policy Updates
November 26, 2025
Discover Thailand’s foreign direct investment (FDI) outlook in 2025, the government’s “Quick Big Win” initiative, and recent updates to data center project requirements.
Mexico’s 2026 Customs Law: Key Changes for Global Trade
November 25, 2025
Discover the key updates in Mexico's 2026 Customs Law, including changes to customs brokers, import documentation, penalties, IMMEX, and Strategic Bonded Facilities.
Tax alert: 2025 Update to the OECD Model Tax Convention - Global Mobility and Beyond
November 21, 2025
On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty and providing clearer rules for governments, taxpayers and advisers around the globe.
