This document sets out to summarise the split year treatment under the Statutory Residence Test (SRT). It is a summary of key points intended to provide general guidance and should be read in conjunction with our ‘Statutory Residence Test’ summary sheet.
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Latest News & Events
New partner Andrew Timms joins our Nottingham team
We are very pleased to welcome Andrew Timms as partner in our Nottingham team.
HMRC spend on private sector debt collectors soars by 62% in just a year
HMRC have increased their spend on private sector debt collectors by 62% in the last year to £39m in 2017, up from £24m in 2016.
Financing landmark buildings and flagship projects could be more difficult in the future with tax changes for overseas investors
Autumn Budget announcement means financing landmark buildings & flagship projects could be more difficult in future with tax changes for overseas investors.
Significant changes for non-doms
If you have a foreign domicile you need to be aware of a series of changes that came into effect from 6 April 2017.
HMRC caves into pressure over Trust Registration Service
Over the past few weeks it has become clear that the TRS not only falls well short of what was first envisaged but that it is struggling to cope with any use at all.
Inheritance Tax planning – and keeping your affairs in order
When looking at succession planning and reducing potential Inheritance Tax liabilities, getting your affairs in order will help you to make this a much smoother process.