The Statutory Residence Test When Leaving the UK (2026): A Practical Guide
When leaving the UK, the Statutory Residence Test decides if you are UK tax resident for each tax year using automatic overseas tests, automatic UK tests, then the sufficient ties test. Your UK day count, work pattern, and ties (family, accommodation, work, 90-day, country tie) determine the result. Evidence and timing to the UK tax year are critical.
At a glance
- The SRT is decided tax-year by tax-year (6 April to 5 April).
- Start with automatic overseas tests, then automatic UK tests, then ties.
- “I have a visa” does not decide UK residence. Days and ties do.
- The danger zone is the transition period with UK travel and UK work days.
- Keep a travel log and an evidence file from day one.
- Split-year treatment can apply, but it is not automatic.
- UK work days during visits can quietly change your outcome.
- UK accommodation and family ties are the most common traps.
- Plan currency and cash flow around timing, especially bonuses and disposals.
- Build a return-to-UK scenario even if you do not plan to return.
People Also Ask
- How does the Statutory Residence Test work when leaving the UK?
- How many days can I spend in the UK after leaving without becoming resident?
- What counts as a UK work day for the SRT?
- What evidence do I need to prove I am non-UK resident?
- Can split-year treatment apply when I leave the UK mid-year?
- Does having a UK home make me UK tax resident?
How the Statutory Residence Test really works when you leave the UK
Most UK expats think the question is: “How do I become non-resident?”
In practice, the question is: “Can I prove the right outcome under the SRT for each UK tax year?”
That difference matters, because the SRT is not a vibe. It is a rules-based test that cares about:
- how many days you are physically in the UK
- where and how you work
- what ties you still have to the UK
- what your pattern looks like across the UK tax year
What I see in practice is that people do not get caught out because they are reckless. They get caught out because they treat residence as a one-time event, then they take UK trips, do UK work days, keep a home available, and forget that family and accommodation ties can still anchor them.
I’m Josh, a financial planner specialising in expats in the Middle East. I join the dots across pensions, investments, tax, currency, insurance, and estate planning. I’m authorised to advise across the Middle East, the UK and the USA, framed around continuity when families move.
Balanced judgement upfront: many leavers have a straightforward SRT outcome. The expensive problems happen in the messy middle, where the move is real but the UK ties and travel patterns have not been cleaned up.
This guide is a practical way to think about the SRT in 2026, the traps that matter, and how to build a defensible evidence trail.
Statutory Residence Test when leaving the UK in 2026
The Statutory Residence Test (SRT) decides whether you are UK tax resident for income tax and capital gains tax purposes for a given tax year. It works in a sequence:
- Automatic overseas tests (if you meet one, you are non-resident)
- Automatic UK tests (if you meet one, you are resident)
- Sufficient ties test (if neither of the above applies, ties plus days decide)
A key mindset shift: the SRT is assessed for each tax year separately. You can be resident one year and non-resident the next, and that is normal.
A second mindset shift: the SRT is about facts and evidence. If your facts are fuzzy, your outcome becomes harder to defend.
The leaver’s reality check
When you leave the UK, you often have:
- a final UK bonus, share plan event, or termination payment
- a UK rental property or a decision to keep one
- UK pensions and ISAs you continue to hold
- family ties and school ties that pull you back for visits
- UK bank and credit footprint issues
The SRT outcome does not sit in isolation. It interacts with cash flow timing, currency decisions (AED, GBP, USD), and estate planning choices.
Why expats in the Middle East need to think differently
If you are moving to the UAE or elsewhere in the Middle East, a few things change the risk profile:
- You are often time-poor and travel-heavy. Frequent UK trips are normal.
- Your income is often AED-based, while many liabilities stay GBP-based.
- You might move again (another Gulf country, Europe, or back to the UK).
- Providers and employers often create timing mismatches (bonuses paid after departure, stock vesting dates, pensions admin delays).
- Family and schooling can create persistent UK ties even when your career is abroad.
So the goal is not just “pass the SRT once”. It is “design a pattern you can sustain, evidence, and repeat”.
Five worked examples with numbers
Example 1: UAE-employed expat who forgets the UK tax-year frame
Situation
Maya leaves the UK on 30 August 2026 to start a Dubai job. She plans to visit the UK “every other month” and assumes her UAE visa settles it.
The hidden risk
She does not map her travel across the UK tax year (6 April to 5 April). Her visits drift up. She also takes client calls and email meetings on UK days.
The numbers
- UK days in 2026/27: 112
- UK work days: 20 (short calls and meetings count)
- UK ties: family tie (parents), accommodation available (staying in family home)
- Outcome risk: sufficient ties test becomes the battleground
The planning logic
The SRT cares about days and ties. Work in the UK can add a work tie and strengthen the overall UK footprint.
A clean solution approach
- Set a hard UK day ceiling for the tax year and plan trips around it.
- Avoid UK work days where possible, or keep a clear work-day log.
- Reduce accommodation availability where realistic and document the change.
- Build a travel log and evidence folder from day one.
Takeaway
Most SRT problems start as “small” extra visits.
Example 2: Business owner keeps UK work patterns alive too long
Situation
Tom is a UK partner moving to Abu Dhabi. He “moves” in October 2026 but continues UK meetings, UK client delivery, and UK travel for six months.
The hidden risk
His UK work pattern remains significant. He accidentally turns UK visits into UK work days, and his ties remain strong.
The numbers
- UK days in 2026/27: 88
- UK work days: 35
- UK accommodation: retains a UK flat as a base
- UK family tie: spouse initially stays in the UK for school transition
The planning logic
For leavers with ongoing UK work, the SRT becomes harder. The overlap period is where outcomes get contested.
A clean solution approach
- Set a clean transition end-date for UK work and document it contractually.
- Avoid UK work days during social visits, or keep them tightly tracked.
- If a spouse remains in the UK, treat this as a major tie and plan accordingly.
- Build a return scenario and a “partial year” tax admin plan.
Takeaway
The overlap period is the expensive period. Shorten it.
Example 3: Relocation and currency timing mistake
Situation
Hannah leaves for Dubai in January 2026. She expects to be non-resident for most of 2026/27 and sells UK shares in March 2027, converting proceeds into AED for a property deposit.
The hidden risk
She never confirmed her SRT position for that tax year and has more UK days than expected. She also uses poor FX timing and a retail spread.
The numbers
- UK days in 2026/27: 103 (higher than planned)
- Share sale proceeds: £180,000
- FX spread and fees due to poor conversion route: 1.5% (£2,700 equivalent)
- Additional risk: UK tax reporting complexity if resident
The planning logic
SRT status drives whether the UK taxes worldwide income and gains for that tax year. Separately, currency conversions can leak value quietly.
A clean solution approach
- Confirm SRT position before major disposals in the same tax year.
- Stage conversions with rules and a specialist FX route where appropriate.
- Keep disposal evidence and FX rates logged for records and reporting.
Takeaway
SRT and FX are linked through timing, not just through tax.
Example 4: Estate and evidence problem when the UK home is still “available”
Situation
Alex and Sam leave the UK with children for the UAE. They keep the UK house empty “for holidays” and store most personal belongings there.
The hidden risk
An available home and family ties can keep the UK footprint strong. If queried, it can look like they never really left.
The numbers
- UK days in 2026/27: 75
- UK home availability: accessible throughout the year
- UK 90-day tie: they were in the UK more than 90 days in previous years
- Practical cost of dispute and professional clean-up: often five figures
The planning logic
Accommodation ties are about availability and access, not just ownership. Evidence of overseas accommodation and real life abroad becomes essential.
A clean solution approach
- Decide the role of the UK home: rent it, sell it, or treat it as a clear base and accept the tie consequences.
- Build stronger evidence of the overseas home (contracts, bills, school records, visa).
- Create an executor pack and a family admin file, as cross-border life increases friction.
Takeaway
A UK home that is always available is not neutral.
Example 5: Wrong fit scenario: trying to “game” the SRT with day counting only
Situation
Chris plans to keep UK days below a headline number he saw online. He does not look at ties. He keeps a UK home, UK work pattern, and frequent visits.
The hidden risk
He treats the SRT like a single day-count threshold. In reality, ties plus days decide. He also cannot evidence where he was on several dates.
The numbers
- UK days: 89
- UK work days: 25
- UK ties: accommodation tie, work tie, 90-day tie, family tie
- Evidence gap: incomplete travel history and receipts
The planning logic
Days alone do not decide in many cases. Evidence can be as important as the count.
A clean solution approach
- Rebuild the plan around the full SRT sequence, not a single number.
- Reduce ties where possible, and document what remains.
- Keep a precise travel and work-day log and store it monthly.
Takeaway
If your plan depends on one number, it is probably fragile.
SRT mechanics for leavers: how the test actually plays out
How it works in practice
In real life, you do not “take the SRT once”. You run it every tax year:
- the year you leave (often the messiest)
- the first full tax year abroad (where patterns settle)
- the second year abroad (where you forget to track, then travel increases)
Most problems come from:
- underestimating UK trips
- mixing UK work and UK social visits
- keeping a home available
- not realising a spouse or children create a strong family tie
- failing to keep evidence until it is too late
The key moving parts
UK tax year
Everything is framed around 6 April to 5 April.
Automatic overseas tests
These can make you non-resident if you meet the criteria, particularly around low UK days and working full-time overseas.
Automatic UK tests
These can make you resident if you spend enough time in the UK, have a UK home in a relevant way, or work full-time in the UK.
Sufficient ties test
If you are in the middle, ties plus days decide. The more ties you have, the fewer days you can spend in the UK without becoming resident.
Split-year treatment
Even if you are UK resident for a year overall, split-year can treat the year as part overseas and part UK. It can reduce the scope of UK tax in the year of departure, but it is fact-dependent and not automatic.
Evidence
Evidence is the silent sixth pillar. A perfect plan with weak evidence is still a weak position.
Trade-offs
- Flexibility vs certainty: more UK travel and more UK ties reduce certainty.
- Keeping a UK base vs clean break: a UK home can support return plans, but it increases UK ties.
- Business continuity vs residence clarity: UK work during transition creates complexity.
- Optimisation vs robustness: trying to run close to the line tends to fail when life happens.
What can go wrong
- UK days drift higher than planned due to family events.
- UK work days happen “accidentally” through calls and meetings.
- UK accommodation remains available, creating a strong tie.
- A spouse remains in the UK temporarily, strengthening family ties.
- You cannot evidence travel days, work days, or overseas accommodation.
- You discover late that split-year treatment does not fit your facts.
- You create a taxable event at the wrong time because you assumed non-residence.
When it is not suitable
A general SRT guide is not enough if you have:
- complex business structures and ongoing UK work
- large capital events (business sale, share schemes, carried interest)
- multiple countries in the same tax year
- unusual work patterns (rotations, offshore work, constant travel)
- a likely return to the UK within a short period
- high-value asset disposals where timing is critical
In those cases, you should treat SRT planning as a specialist tax project and coordinate with broader planning.
Checklist: How to evaluate this properly
- Which SRT route do you likely fall into (automatic overseas, automatic UK, ties)?
- What ties do you have that you can actually change?
- What UK day ceiling is realistic given your family and career?
- Can you avoid UK work days on visits, or at least track them cleanly?
- What major income, bonuses, vesting, or disposals are likely this tax year?
- What evidence will prove your overseas life is real and continuous?
- If you return to the UK earlier than planned, what changes immediately?
What gets overlooked
- People track UK days but do not track UK work days.
- “Staying with parents” can create accommodation availability issues.
- Kids and schooling create persistent UK ties you cannot ignore.
- Split-year treatment is often assumed, but it depends on facts and evidence.
- In a dispute, the burden shifts to evidence quality.
- Leaving the UK can change other planning areas, like bank serviceability and estate execution.
- The SRT outcome may be straightforward, but the admin to prove it is not.
- A future return to the UK is common and should be planned early.
How to stress-test what you already have
Run this stress test before you leave and again after the first full tax year abroad.
- Portability: can your life operate without UK presence (banking, admin, logins)?
- Jurisdiction risk: what happens if you move from UAE to another country later?
- Beneficiary alignment: do nominations and wills match your new cross-border reality?
- Currency risk: do you have a plan for GBP liabilities while earning AED?
- Charges: are FX spreads and product fees visible and controlled?
- Documentation: is your evidence file complete and updated monthly?
- Counterparty risk: do you rely on one UK bank, one phone number, one login?
- Review cadence: do you have an annual SRT review trigger and a travel plan?
- UK ties: do you know your ties and have you reduced the ones you can?
- UK work pattern: is there a rule that prevents accidental UK work days?
- Property: if you keep UK property, is the role clear and the admin robust?
- Return plan: do you know what would change if you returned mid-year?
Common mistakes
- Treating SRT as a single day-count number.
Why it matters: ties plus days decide in many cases. - Not mapping travel across the UK tax year.
Why it matters: day counts drift without a plan. - Accidental UK work days during family visits.
Why it matters: work ties can change outcomes. - Keeping a UK home available without acknowledging the tie impact.
Why it matters: accommodation ties are a common trap. - Relying on memory for travel and work days.
Why it matters: evidence gaps weaken your position. - Assuming split-year treatment applies automatically.
Why it matters: it is fact-dependent and must be claimed correctly. - Making major disposals without confirming SRT status.
Why it matters: timing can change the tax scope. - Over-optimising close to thresholds.
Why it matters: life events push you over the line. - Ignoring spouse and children ties.
Why it matters: family ties are often decisive. - Treating SRT separately from wider planning.
Why it matters: cash flow, FX, pensions, and estate planning interact.
Common objections
Objection
“I have a UAE visa, so I’m definitely non-resident.”
Emotional logic
You want certainty from a simple proof point.
Practical risk
UK residence is decided by the SRT, not by visa status.
Next step
Run the SRT sequence for the tax year and start a travel and ties plan.
Objection
“I’m under 90 days, so I’m fine.”
Emotional logic
You want a single safe number.
Practical risk
Ties can still make you resident at lower day counts.
Next step
Count your ties first, then set a realistic UK day ceiling.
Objection
“I’ll sort the paperwork later.”
Emotional logic
You want to reduce stress in the move.
Practical risk
Evidence is hardest to rebuild later and disputes are expensive.
Next step
Create an evidence folder now and update it monthly.
Objection
“I won’t do any work when I visit the UK.”
Emotional logic
You want to believe visits stay personal.
Practical risk
Calls, emails, and meetings can still create UK work days.
Next step
Write a rule for UK visits and keep a work-day log.
Objection
“I’m keeping my UK home empty just in case.”
Emotional logic
You want flexibility and emotional security.
Practical risk
An available home can strengthen UK ties and weaken the leaving narrative.
Next step
Decide the property’s role and accept the tie consequences or change the setup.
Objection
“Split-year will cover me, so I don’t need to worry.”
Emotional logic
You want the year of departure to be simple.
Practical risk
Split-year depends on facts and evidence and must be claimed correctly.
Next step
Confirm which split-year case applies and document the dates precisely.
Objection
“I only go back to see family, so HMRC won’t care.”
Emotional logic
You see visits as harmless and human.
Practical risk
The SRT counts days and ties regardless of purpose.
Next step
Plan visits around the tax year and keep your evidence clean.
Objection
“I’m not selling anything big, so this does not matter.”
Emotional logic
You want to postpone complexity.
Practical risk
Residence affects worldwide income and gains, and it affects future planning.
Next step
Run the SRT anyway and set annual review triggers.
Decision framework
Use this framework to handle the SRT like a practical project.
- Write your move timeline with dates and likely UK trips for the next tax year.
- Identify which tax year you are leaving in and which year is your first full year abroad.
- Run the SRT sequence for each year: overseas tests, UK tests, then ties.
- Count your ties honestly: family, accommodation, work, 90-day, country tie.
- Set a realistic UK day ceiling that you can keep even in a bad year.
- Write a rule for UK work days and how you will track them.
- Build your evidence file: overseas home, work, travel, and tie changes.
- Identify major cash events and disposals and align timing to your residence position.
- Create an annual SRT review trigger, plus triggers for relocation and return.
If you only do 3 things this week
- Start a travel log and set a UK day ceiling for this tax year.
- List your UK ties and decide which ones you can reduce.
- Build an evidence folder and update it monthly.
Self-diagnostic
Answer each question and score yourself.
Scoring: Yes = 1 point, No = 0 points.
Total possible points: 12
- I know which UK tax year my departure falls into.
- I have run the SRT sequence for the tax year I leave and the next tax year.
- I have a written UK day ceiling that is realistic for my life.
- I track UK days with a travel log, not memory.
- I track UK work days separately from UK days.
- I understand my UK ties and which ones apply to me.
- I have reduced at least one controllable UK tie where practical.
- I have an overseas accommodation evidence file (contract, bills, records).
- I have an overseas work evidence file (contract, payslips, employer letter).
- I have identified major income or disposal events and checked timing.
- I have a return-to-UK scenario plan for earlier than expected return.
- I have an annual SRT review trigger and documentation system.
Score bands exactly
Green 9–12
Amber 5–8
Red 0–4
What to do next based on score
Green
Keep it boring and maintain annual reviews.
Amber
Stress-test, adjust funding, and simplify.
Red
Redesign the plan before time increases cost.
FAQ
Quick definitions
UK tax year: the UK tax year runs from 6 April to 5 April.
Statutory Residence Test: the UK’s rules-based test for deciding tax residence for a tax year.
Automatic overseas test: a set of conditions that can make you non-resident without using ties.
Automatic UK test: a set of conditions that can make you UK resident without using ties.
Sufficient ties test: the stage where UK ties plus UK days determine residence.
Family tie: a tie based on close family connections in the UK, depending on circumstances.
Accommodation tie: a tie based on having available UK accommodation in the relevant way.
Work tie: a tie that can arise from working in the UK for enough days in a tax year.
90-day tie: a tie based on spending 90 or more days in the UK in prior years, depending on your status.
Country tie: a tie that can apply in some cases when the UK is the country where you spend the most days.
Split-year treatment: rules that can split a tax year into an overseas part and a UK part in specific cases.
SA109: self-assessment supplementary pages used to claim split-year and provide residence details when required.
How does the Statutory Residence Test work when leaving the UK?
It works in a fixed sequence for each tax year. You check the automatic overseas tests first, then the automatic UK tests, then the sufficient ties test if needed. Your UK days, UK work days, and ties decide the outcome. The practical step is to map your travel across the tax year and keep evidence from day one.
How many days can I spend in the UK after leaving without becoming resident?
There is no single safe number that fits everyone. The answer depends on whether you meet an automatic overseas test and how many UK ties you have. More ties generally means fewer UK days before you become resident. The practical approach is to count your ties, set a conservative day ceiling, and plan trips around it.
What counts as a UK day for the SRT?
A UK day is generally a day when you are in the UK at midnight. That simple rule is why travel timing matters. If you fly in late and stay past midnight, it usually counts. The practical step is to track arrival and departure times and keep a travel log rather than relying on memory.
What counts as a UK work day?
A UK work day is a day when you do enough work in the UK to meet the relevant threshold. In practice, meetings, calls, and focused work can count, even if it feels minor. This is a common trap for business owners and senior professionals. Keep a separate work-day log for UK visits and avoid UK work where possible.
What are the most common ties that catch leavers out?
Family and accommodation ties are the most common issues. If a spouse or dependent children remain in the UK, your position is rarely simple. If you keep a UK home available, that can create an accommodation tie. Combine those with frequent visits and your SRT outcome can move quickly.
Can split-year treatment apply when I leave the UK mid-year?
Yes, split-year treatment can apply in certain departure scenarios, but it is not automatic. It is only available in defined cases and depends on facts and evidence. You still need to determine whether you are UK resident for the tax year overall and then claim the split appropriately. Get the dates and documentation precise.
Do I need to tell HMRC when I leave the UK?
Often yes, depending on your circumstances and whether you complete self-assessment. Many leavers use the P85 process if they are not otherwise filing a tax return. If you do file self-assessment, residence reporting can involve supplementary pages such as SA109. The practical point is to keep your paperwork aligned with your residence story.
If I keep a UK home, does that automatically make me resident?
Not automatically, but it can significantly strengthen UK ties and can trigger an automatic UK home test in some situations. Keeping a home available often makes the sufficient ties test harder to pass as non-resident. The practical approach is to decide the property’s role and accept the tie consequences or change the setup.
What evidence should I keep to prove I left the UK?
Keep proof of overseas accommodation, overseas work, and your travel history. Contracts, tenancy documents, bills, visas, and flight confirmations matter. Keep evidence of UK ties changing, like ending a lease or moving personal belongings. Store it in one folder and update it monthly, because evidence is hardest to rebuild later.
What is the biggest mistake people make with UK visits after leaving?
They let visits drift up without a plan. One extra family wedding, one extra work trip, then suddenly the UK days are far higher than intended. They also mix work into visits and create UK work days accidentally. The fix is a written day ceiling and a separate rule for UK work days.
Does moving to Dubai make the SRT easier?
It can, because many people work full-time overseas and build a clear overseas home. But Dubai also encourages frequent travel, and family and UK work ties can persist. The risk is not Dubai itself, it is the pattern of UK travel and ties that continues after you leave. A good plan is boring and repeatable.
What should I do if I might return to the UK within a few years?
Plan for return as a scenario now. A return can create tax-year timing issues and can change how you should time disposals, bonuses, and pension actions. If you expect a return, avoid fragile strategies that rely on staying non-resident for a long time. Build a simple return checklist tied to the UK tax year.
If I am non-resident, do I still have UK tax obligations?
Sometimes, yes. Non-residents can still have UK tax obligations on UK-source income such as UK rental income. UK reporting and withholding rules can still apply. The practical step is to identify your UK-source income streams and set a simple annual reporting process. Keep records in sterling equivalents and store supporting documents.
How often should I review my SRT position once I have left?
At least annually, and immediately after any major change. The key triggers are changes in UK travel, UK work patterns, family circumstances, accommodation, or plans to return. Many expats are non-resident one year and then drift into a riskier pattern the next. An annual review and a travel plan prevents that drift.
What should I do in the first 90 days after leaving the UK?
Confirm your plan works in reality. Track UK days and UK work days from day one, and keep evidence of your overseas home and work. Make sure banking and admin still function, as provider servicing issues often show up early. Fix gaps while documents are fresh and timelines are clear.
What happens next
Clarify objectives and liabilities
We define your likely time horizon abroad, return risk, and which liabilities remain GBP-linked even if you live in AED.
Quantify gaps and constraints
We map your likely SRT route, your day-count pattern, and your UK ties, then identify the constraints that make your position fragile.
Structure and documentation alignment
We align evidence, residence paperwork, property decisions, and broader financial planning so each part supports the same cross-border story.
Underwriting or implementation review
Where insurance, pensions, property letting, or restructuring is relevant, we stage actions so they match the residence timeline and do not create avoidable problems.
Ongoing review triggers and cadence
We set annual SRT reviews and clear triggers around UK travel, UK work days, family changes, relocation, and return planning.
Conclusion
The Statutory Residence Test is not difficult because it is mysterious. It is difficult because real life is messy.
If you are leaving the UK in 2026, the winning approach is simple: design a travel pattern you can actually keep, reduce ties where you realistically can, and build evidence as you go. Treat split-year treatment as a fact-based claim, not an assumption. And plan for the possibility of moving again or returning to the UK, because that is when timing mistakes become expensive.
A clean SRT position is not just a tax outcome. It is a foundation that keeps the rest of your plan portable.
Compliance note
This is general educational information, not personal tax, legal, or financial advice. The SRT is fact-dependent and small details can change outcomes. Take personalised advice before acting, especially where there are complex travel patterns, UK work, large disposals, or a likely return to the UK.
You may also like
You can explore the full library of resources in the Expat Financial Planning Guides, which cover pensions, investing, tax planning and estate planning for internationally mobile professionals.
If you are planning a move to the Gulf region, start with The Checklist for Moving to the Middle East so visas, banking and financial planning are organised before departure.
Before moving back to Britain, review Returning to the UK: The Financial Checklist for Expats to ensure pensions, tax residency and banking arrangements are aligned ahead of time.
If you are currently based in the Emirates, this guide explains Moving from the UAE to the UK and why many expats begin planning 12–18 months before returning so they can manage UK tax residency and financial timing properly.
For expats currently living in Bahrain, read Moving from Bahrain to the UK and the key financial planning issues to address before repatriation.
If you are based in Doha, see Moving from Qatar to the UK and the tax, pension and residency considerations when relocating.
For international banking considerations when managing wealth across multiple jurisdictions, read Offshore Banking for Expats. Offshore banking simply means holding a bank account outside your country of residence, often to manage multi-currency finances and international transactions more easily.
If you want to understand how high fees and poor financial structures can erode long-term returns, read The Big Wealth Killer, which explains how expensive offshore products and hidden charges can damage long-term wealth.
For families with assets across multiple countries, read Estate Planning for Expats: Wills, Guardianship and Cross-Border Assets. Expat estate planning typically requires coordinated wills, updated beneficiary nominations and a clear asset map so family members can access funds quickly across jurisdictions.
References
https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3
https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
https://www.litrg.org.uk/international/residence-and-domicile/uk-tax-residence/statutory-residence-test
https://www.gov.uk/guidance/get-your-income-tax-right-if-youre-leaving-the-uk-p85
https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109
https://assets.publishing.service.gov.uk/media/67e2bcb05698d84e39cfdad7/SA109-Notes-2025.pdf
https://www.bdo.co.uk/en-gb/insights/tax/private-client/leaving-the-uk
https://www.saffery.com/insights/articles/statutory-residence-test/
