Statutory Residence Test – Common Errors
Recorded May 2025 · Episode 10 · 5:09
In this episode I look at the mistakes most often made in applying the statutory residence test. I explain the correct order in which to work through the automatic overseas tests, the automatic UK tests and the sufficient ties test, why that order matters, and the points at which people commonly go wrong — from miscounting days to misunderstanding what counts as a tie or as a day of presence. The aim is a practical guide to applying the test accurately and avoiding an unwelcome surprise over residence status.
This podcast is not a substitute for professional advice.