Tolley’s Statutory Residence Test will detail the new test and identify and discuss the areas of technical concern such as the inadequate definitions of terms used in the proposed legislation as it currently stands, as well as commenting on any HMRC Guidance that is published and will provide practical guidance in respect of examples of common situations.

The effect of the new test is that a large amount of case law on which advisers have previously relied will now be redundant and concepts employed in other areas of the law will become relevant for the first time. Although the statutory test will make it easier for a person’s residence status to be determined, it is not the straightforward test that was originally proposed. The lack of definition of various terms used in the legislation, such as ‘common law spouse or civil partner’ and ‘home’, will mean that the legislation will contain many entirely new areas of uncertainty on which practitioners will need guidance. You need a publication which analyses the meanings of key terms, by reference to statute and case law, which also considers any relevant Revenue guidance. The question of where a person resides is not only technically complex but also of great practical importance to the taxpayers concerned. The publication contains many practical examples illustrating the application of technical principles to realistic circumstances.