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Full-time employment outside the UK from 6 April 2013—residence

A key factor in an individual's position in the UK is their residence for tax purposes. Statutory rules determine an employee's residence position from 6 April 2013 and these include detailed conditions for non-residence during 'full-time work' outside the UK. Whilst residence is a key factor, the amount of UK taxes payable is determined by many factors and will depend on an individual's personal circumstances. An employee's domicile status is also relevant, as (to 2024/25) they may be able to access the remittance basis (see E6.301 for further details).

When an employee leaves the UK, they must apply the statutory residence test (SRT) to determine whether or not they remain UK tax resident. The SRT is complex and includes a series of different tests that are applied in order to determine an individual's residence position. It must be applied each tax year, but in any tax year where an employee is considered resident, they can apply