UK tax residence rules (Statutory Residence Test)

These rules are complicated. Our job is to simplify and apply the rules to your situation. Our approach is to talk to you and your family to see what you are trying to achieve. We then advise you as to what the best way forward is and whether you can break UK tax residence and maintain this status.

We will work with you to ensure that you understand the rules and you know what evidence to keep.

We will not give you a flowchart as these can over-simplify a very complicated area and you can easily miss important details. We advise from the law and reference HMRC guidance. We use our extensive experience in this area and have dealt with a number of HMRC enquiries on residence.

How we can help you
Jersey housing rules
Jersey tax rules

Our objective

Our objective is to provide simple understandable advice in a complex area.

Common questions we get asked are:

  • How many days can I spend in the UK?
  • What is a day?
  • Can I transit through the UK or is it a day for tax purposes?
  • Do I have to sell my UK house?
  • What is available accommodation?
  • Can I stay with the family?
  • Can my partner/spouse remain UK resident?
  • What is a partner?
  • Can my children go to school in the UK and how often can I visit them?
  • What records do I keep?
  • What does a residence enquiry look like?
  • How likely am I be to be investigated?
  • If I am non resident will I continue to pay UK tax?
  • Can I leave the UK part way through a tax year?
  • Do I still pay UK capital gains tax if I am non resident?

Our approach

We will listen to you and will advise you on the basis of your circumstances. Everyone’s situation is different and we provide individual solutions. We will take the time to understand your situation.

Moving can be a stressful experience. Our role is to remove the stress and keep things simple and understandable for you. We will be available when it is convenient for you.

We work on the basis of fixed fees – we have done enough of this type of work to give very accurate quotes and do not believe in surprises. We see this work as the start of a relationship not a single transaction. We want to work with you for a long time.

Team

You will be dealing with an experienced principal. Our tax team is led by Garry Bell. He Is a very experienced UK and Jersey tax adviser (23 years) and has spent most of his career in a ‘big 4’ accountancy firm environment. He was a Director and led the private client practice in Jersey and Guernsey for a number of years in one of the ‘big 4’ accountancy firms.

Garry has helped a number of businesses and individuals and businesses move to Jersey from all industry sectors and backgrounds. You will be getting ‘big 4’ experience at medium firm prices.

Garry can be contacted on email garryb@pkfbba.com or by mobile +44 (0) 7797713779, evening and weekend calls welcome.


I've worked with PKF bba for ten years and always find them helpful and efficient – as a non-profit organisation which also runs a Charity, it's important that we get value for money and we achieve this by using PKF bba.

John Garton, Chief Executive Officer

Genuine Jersey Products Association

I’ve been using PKF bba accountants for over three years now and have nothing but good things to say. Having solid accountants with great communications skills behind your business is invaluable, PKF bba won’t let you down.

Zak Harbison

PKF bba have always been highly supportive of our business. Professional and approachable with sound advice in a very timely manner.

Ross Henderson

They are approachable and responsive with a friendly out-of-town office that makes you feel very welcome and instantly at ease whenever you visit.

Lesley and Chris Sanderson

PKF bba are prepared to act quickly when required, and all the staff are helpful and friendly. An efficient team which we can really recommend.

Pam and Martin Clarke

The staff at PKF bba have always been very friendly and courteous and we enjoy working with them.

Peter Gully, Vice President/Hon Treasurer

Hon Treasurer, St Clement Sports Club

We have been able to organically grow our business due to the support, a good listening ear and understanding about all aspects of our business from the team at PKF bba.

Sean Guegan, Managing Director

Signtech

We are a Member Firm of PKF

We are part of the PKF International global network of legally independent firms which specialise in providing high quality audit, accounting, tax, company secretarial and business advisory services.

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