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.
FCA Overturns TCC in DAC Investments GAAR Decision
March 13, 2026
GAAR clarity: Anti-deferral for CCPCs cannot be circumvented by international continuance; DAC’s plan failed.
Accounting Implications: Turning Tax Outcomes Into Financial Insight
March 12, 2026
Tax outcomes embedded in finance processes enable real-time provisioning, governance, and modelling, aligning forecasts with the P&L for faster decisions.
SINGAPORE’S GST INVOICENOW: A Compliance Requirement with Enterprise Wide Consequences
March 10, 2026
GST InvoiceNow Explained: Mandatory timelines, grants, system readiness, and cross-functional steps for enterprise-wide compliance.
A&M Tax Talks: Tax Policy Updates
March 6, 2026
The Tax Policy and Controversy (TPC) group at A&M Tax brings forward expert perspectives on the key developments shaping global tax policy.
