Statutory Residence Test leaving the UK

[Grouse]

Wondering if anyone could give some guidance please. I'm planning to leave the UK (resident in UK since 1994, Irish passport holder) before 6 April 2026 to become non-tax resident. I am basically a property investor/residential landlord and my days are spent managing properties (maintenace, insurance, sometime letting flats myself, dealing with tenants etc).

I have asked my tax adviser for written advice on how to ensure I meet the criteria of the SRT for non-residency. However, regarding the 3rd Automatic UK Test (have I been working full time in the UK for the past year etc without a significant break), he advises that does not apply to me - but hasn't yet explained why. I know that some tax practitioners advise taking a 'significant break' from work immediately before leaving the UK to avoid satisfying the criteria of that test. That sounds sensible to me so am I missing something.

Thanks in advance.

 

[ylop]

You are paying a professional for tax advice. The professional has indemnity insurance, knows more about your circumstance than we could and provides some degree of “I sought professional advice”, mitigation, if HMRC decides you are wrong. Why would you want the advice of internet sailors?

 

[Grouse]

That’s a fair question. I am looking for insights from someone who has implemented the SRT.

My advisor may be correct, but I have a suspicion that he is not. Written advice might mitigate penalties but would not reverse the tax effect of being unintentionally UK resident.

 

[Tranona]

Not sure anybody here can help you. Although many members, particularly in the past when sailing off into the sunset was more common leave the UK for extended periods most remain tax resident in the UK. As you have discovered it is not easy as the rules are designed to make it difficult hence the need to take professional advice. Individual circumstances vary so there is no guarantee that one individual's experience is relevant to you.

 

[Grouse]

Thank you. Yes, of course, you’re absolutely right that personal circumstances vary.

I may well end up getting a second professional opinion as the implications of getting it wrong are too great.

 

[PlanB]

I may be wrong in your particular cicumstances, but I understood that UK tax is always due on UK residential letting income.

 

[Grouse]

You are correct in that understanding.