Statutory residence test recommended by CIOT | AccountingWEB

Statutory residence test recommended by CIOT

The Chartered Institute of Taxation (CIOT) recommends that a comprehensive statutory test should be introduced to determine residence for tax purposes. A new test should be part of the proposed reform package following the announcements in the Pre-Budget Report of changes to the residence and domicile rules.

Emma Chamberlain, CIOT spokeswoman, says: “In the present era of great personal mobility in work and personal life it is essential that an individual can know, with certainty, what circumstances will render him resident in the UK.


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