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.
Enterprise Management Incentive Plans - Recent Changes and Common Pitfalls
August 5, 2026
Enterprise Management Incentive (EMI) option plans have been at the centre of UK employee incentivisation for many years and remain popular with privately owned, fast-growing companies.
2026 Multistate and Transaction Tax Highlights: Q1 and Q2
August 4, 2026
Multistate and Transaction Tax Insights for 2026 Q1-Q2: SALT updates, PTET changes, sales and use tax, and Canadian indirect tax developments.
The NYC Pied-à-Terre Tax: What Owners of Second Homes and Co-Ops Need to Know
August 4, 2026
NYC Pied-à-Terre Tax Explained: Deadlines, thresholds, exemptions, Phase 1 vs. Phase 2 valuation, co-op implications, and action steps for property owners.
A&M Tax Policy Quarterly Outlook: Q2 2026
July 31, 2026
Explore the latest global tax policy and controversy developments from Q2 2026.
Featuring expert insights on OECD, Pillar Two, and tax transparency.
