Cross-border

Residence and arriving in the UK, counted correctly from day one.

The Statutory Residence Test determines your UK tax position for an entire year. Get the day count wrong, miss a tie-breaker, or overlook the split-year rules and the consequences run backwards — not just forwards.

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Where this goes wrong

Residence is decided by a statutory test, not by where you think you live

The Statutory Residence Test is mechanical. Most problems come from people applying it loosely or not at all.

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Days are counted differently than most people assumeMidnight presence counts as a UK day. Transit days have their own rules. The test is precise where instinct is not

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The split-year rules are easy to missArriving or leaving mid-year can split the tax year, but only if the right case applies and it is claimed correctly

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Domicile and residence are not the same thingResidence determines what income is taxable. Domicile determines how. Both matter, but they answer different questions

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The four-year FIG window closes if the election is not madeNew arrivals from April 2025 may shelter foreign income and gains, but the election must be made in the right year

What’s included

Residence confirmed, year structured, return prepared

Statutory Residence Test analysis

Days counted, ties identified and a written conclusion on your status for the year in question.

Split-year treatment

Whether split-year applies, which case, and how your income is split between the two parts of the year.

Domicile review

Your domicile position assessed alongside your residence, so both are understood before the return is prepared.

FIG regime election

For new UK residents from April 2025: whether the four-year foreign income and gains election applies and how to make it correctly.

Self Assessment return

Prepared and filed once residence is confirmed, with the right basis of assessment applied throughout.

A written summary

Your status, the reasoning behind it, and what to watch in the years ahead — not just this one.

How it works

Four steps, status confirmed before the return is prepared

We count your days, identify your ties and run the SRT in the order the legislation requires

Split-year treatment and the FIG regime are considered before any return is drafted

The return is prepared on the correct basis, with the overseas workday relief or FIG election applied where it applies

Filed, with a written note of your status and the dates that matter for the following year

Fees

You will know the number before we start

Every engagement is scoped before it is priced. One figure for the work, agreed in writing before anything begins. Never hourly, and never a percentage of anything.

What it comes to depends on the complexity of your day count, whether split-year treatment applies, and how many income sources need reporting. The scoping and the quote are free. All quotes exclude VAT.

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CredentialsACCA regulated · CIOT member

FocusUK compliance

DeliveryRemote, by design

FeesFixed, up front

BillingNever hourly

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Next step

Tell us how the business is built.

A short set of questions about structure, people and where you trade. We come back with a scope and a fixed price. If we are not the right firm for you, we will say so rather than quote for it.

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