Illustration - statutory residence tests
You'll learn how to apply the statutory residence tests to determine someone's UK tax residency status across different tax years.
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In this lesson
- 0:00 Statutory Residence Test Introduction
- 0:58 Overseas and UK Tests Framework
- 1:21 Tax Year 2024-25 Analysis
- 2:30 Sufficient Ties Test Explained
- 3:32 Ties Threshold and Day Count
- 4:13 Tax Year 2025-26 Analysis
- 4:46 Residency Status Summary and Tax Implications
About this lesson
This illustration walks through a real scenario step-by-step, showing you how to work through the overseas tests, UK tests, and sufficient ties test in the correct order—the systematic approach you'll need for exam questions. By the end, you'll understand why Melissa's residency status changes between tax years 2024/25 and 2025/26, and crucially, how that affects which income is taxable. This is essential for TX (Taxation) and ATX (Advanced Taxation), where residency determines the scope of your tax liability.
Duration: 5m
Transcript
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