Statutory Residence Test Review
A clear written opinion on whether you are UK tax resident for a tax year, including split-year treatment.
Know where you stand on UK tax residence
Your UK tax residence status affects which of your income and gains are taxed in the UK. It is decided by the Statutory Residence Test (SRT), which looks at the days you spend in the UK and your ties to the country, among other factors.
The rules can be complex, especially in a year when you arrive in or leave the UK. Our SRT review gives you a clear, written opinion on your status, so you understand your position before you file and plan ahead.
What an SRT review involves
A review typically considers:
- Your days in the UK and how they are counted
- The automatic overseas and automatic UK tests
- Your UK ties, such as family, accommodation and work
- Whether split-year treatment may apply
- The impact on your UK tax return and reporting
We agree the tax years to be reviewed and the information we need before we start.
Who it's for
This service is for individuals whose residence status may be unclear, including:
- People moving to or leaving the UK
- Internationally mobile workers and directors
- People with homes or family in more than one country
- Anyone who has received questions from HMRC about residence
What you get
Following the review, you receive:
- A written opinion on your residence status
- An explanation of the tests and ties that apply
- A view on split-year treatment, where relevant
- Points to watch in future tax years
- Guidance on records to keep
- Next steps for your tax return
How our SRT review works
- Agree the scope
We agree the tax years and questions to be covered. - Share your records
You share your travel records and details of your circumstances. - Apply the test
We apply the Statutory Residence Test to your facts. - Written opinion
We send a written opinion and talk you through it. - Returns and planning
We advise on your return and any planning for future years.
What we need from you
- A record of the days you spent in the UK in each tax year, such as travel records or passport stamps
- Details of homes and accommodation available to you in the UK and abroad
- Details of your work patterns, in the UK and overseas
- Details of family members living in the UK
Timescales and key dates
- UK tax years run from 6 April to 5 April
- Your residence position affects your Self Assessment return, due by 31 January after the tax year
- We agree a date for your written opinion when we agree the scope
How it works
Your first conversation is a Discovery & Scoping Call. Its purpose is to understand your situation and agree where IB&Co can help. From there, the process follows five clear steps.
Discovery
We start by understanding your circumstances and objectives.
Scope
We identify the areas requiring further consideration.
Review
Where appropriate, we undertake a detailed advisory review.
Recommendations
We provide professional guidance based on the agreed scope of work.
Ongoing Support
Where required, we provide ongoing planning and advisory support.
Meet your adviser
Ishmael Bangura, Managing Partner
Other tax advisory services
An SRT review often sits alongside wider international tax advice. Explore related services below.
Residency & International Tax
For people moving to or from the UK, working abroad or with income overseas. We review your residence position and UK tax obligations, so you know what to report and where you stand.
Personal Tax Planning
For individuals with several income streams or changing circumstances. We look at your income, savings, pensions and family finances together, and help you plan ahead rather than react to deadlines.
Inheritance Tax Planning
For individuals and families thinking about what they will pass on. We look at gifting, trusts and the reliefs available, and help you plan so your wealth goes to the people you care about.
Property & Capital Gains Tax
For landlords and investors buying, holding or selling property. We explain the Income Tax and Capital Gains Tax position before you act, so you can decide with the tax implications in view.
Director Tax Planning
For company directors and shareholders. We review how you take money from your company, including salary, dividends and pension contributions, so your approach still fits your circumstances.
Tax Investigation Support
For individuals and businesses who have received an enquiry letter from HMRC. We act for you, deal with HMRC directly and guide you through each stage, so you do not face it alone.
Frequently Asked Questions
Records of the days you spent in the UK, plus details of your homes, work and family ties. We will send you a checklist.
Yes. We can review earlier years, for example if you are unsure whether past returns were correct.
In some circumstances a tax year can be split into UK and overseas parts when you arrive or leave. We will tell you whether it may apply to you.
Our opinion covers your UK position. Where foreign tax is relevant, we will say so and can work with overseas advisers.
In broad terms, you are non-resident if you meet one of the automatic overseas tests, resident if you meet one of the automatic UK tests (such as spending 183 days or more in the UK), and otherwise your position depends on your UK ties and days. We apply the full test to your facts.
Fees are agreed in advance, after your Discovery & Scoping Call, based on the scope of work. You will receive a written proposal before any work starts.
Request a callback
Prefer us to call you? Leave your details, the service you are interested in and a convenient time, and a member of the IB&Co team will call you back to talk through your circumstances.
Get clarity on your UK residence status
Book a Discovery & Scoping Call to talk through your situation, or ask for a quote and we will come back to you with a proposal.
Checked on 30 October 2026.