On 21 June 2012 the Government published its response to the consultation on the introduction of a Statutory Residence Test (SRT) along with draft legislation for Finance Bill 2013.  The SRT will take effect from 6 April 2013.

(In the commentary which follows we also highlight the specific changes from the original proposals.)

There will be three tests to determine whether an individual is resident in the UK:

• The ‘automatic overseas test’ (formerly referred to as Part A: conclusive non-residence).
• The ‘automatic residence test’ (formerly referred to as Part B: conclusive residence).
• The ‘Sufficient Ties test’ (formerly referred to as Part C: other connection factors and day counting).

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