It was announced in the Autumn budget report that the statutory residence test, due to come into effect in April 2012, has been delayed until April 2013.
When it is implemented the test will provide taxpayers with a greater degree of certainty regarding their tax residence status.
However even though it has not yet been implemented it is still worth bearing in mind. Particularly as the number of days an individual is present in the UK in prior years will determine the relevant criteria under the statutory residence test.
If you are going to be working abroad call our Leeds office on 0113 2443502 to understand your UK residence status, before you leave

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