Determining UK statutory residence for tax purposes

Once again I’m grateful to Paul Montague, Blevins Franks international tax adviser in the Canaries for the following charts explaining how to determine residence under the Statutory Residence Test. As always, any questions about tax should be directed to Paul directly, and you can contact him HERE.



The original pdf file of these images can be downloaded HERE.


  1. I have to be honest and say I find all the above very confusing. A simple telephone call to my tax office, got me put through to a “technician” who gave me all the necessary information required to fill in the proof of UK residency form online. You may also need to know information like which particular Article applies to your own case; again the UK Tax office will give you all this information freely, and I found them very helpful.
    Certainly worth a phone call, if you have any queries.

  2. Thanks Janet for your quick reply as always so ties could mean 4 family I thought it meant
    only financial ties
    Many Thanks

  3. It seems that our joy at our children enjoying the same inheritance tax reduction as Canarians will be short lived if they live in the UK (outside the EU). Another Brexit blow.

    1. Author

      yes, that will be a direct result of Brexit because the reduction is for those heirs who are resident in the EU only.

  4. Author

    Ties are links or connections that you have with the UK. From the second chart, leavers and arrivers seem to be defined as those who answer yes or no respectively to the question at the top.

  5. Hi what is meant by ties ? and leavers and arrivers
    thank you.

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