Statutory definition of tax residence - LITRG response

Published on 9 September 2011

Migrants to and from the UK are a mixture of people with varying personal circumstances. But we believe that by far the greatest in number are migrant workers (and students) on low incomes – unrepresented taxpayers who cannot afford professional fees and for whom sources of tax advice are almost non-existent. For too long, tax rules have been created to deal with the issues facing highly-paid or wealthy citizens with little regard for the practical impact upon those with little resources.

Although we would have preferred to see more fundamental reforms, the principle of a statutory residence test is welcome. But the current draft includes some unclear concepts – such as how to define a person’s ‘home’ and we think that refinements are needed in order to make it ‘feel simple’ to the ordinary taxpayer, particularly migrant workers with limited English skills.

To see the full LITRG response please use the link below

Statutory definition of tax residence - LITRG response


Contact: Kelly Sizer (please use form at