Come into effect in April 2013, the STR applies to determine the tax residence status of individuals. It consists of three parts: the automatic overseas test, the automatic UK test and the sufficient ties test. All those are included in the online tool implemented by HMRC, which is based on a series of questions relating to the taxpayer’s movements, status and working activity during a given tax year. It is possible to check one’s own position back to tax year 2016/2017 until tax year 2022/2023.
This tool can be a useful first check for the taxpayer, but professional advice should still be sought to determine the tax residence status, considering the relevant consequences in terms of tax obligations in UK and/or abroad.
Belluzzo International Partners is available to assist in this respect and provide further clarification.