Listen "Statutory Residence Test - Common Errors"
Episode Synopsis
Send us a textIn this episode of The UK Tax Podcast, John Kavanagh looks at some of the most common errors made when applying the Statutory Residence Test. He explains the correct order in which the automatic overseas, automatic UK, and sufficient ties tests must be applied, and highlights frequent mistakes in interpreting UK days, transit days, and UK workdays. The episode also covers common misconceptions around homes, the family tie, and the 90-day tie, and examines why precise recordkeeping is critical in marginal cases. John draws on practical experience to illustrate how small missteps can have significant tax consequences.Tune in for a detailed guide to navigating the SRT and avoiding errors that could trigger unexpected UK tax liabilities.
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