BCLP Tax Residence Test

This app helps individuals to work out whether or not they are UK tax resident in a given tax year.

The rules which determine whether an individual is resident in the UK for tax purposes have changed in 2013. A person’s UK tax residence status will depend on certain conclusive tests, or a combination of the number of days they are in the UK, and the number of defined ‘ties’, or ‘connections’, they have to the UK (so called non-conclusive tests).

This app is designed to work out an individual’s residence status by applying the relevant tests.

This app provides a general guide based on the rules as at 6 April 2013. It should not be relied on as legal or tax advice. Specific advice on an individual’s particular circumstances should be sought. Berwin Leighton Paisner will also not record, store or share any of the information that a user of the app provides