The statutory residence test
The statutory residence test (SRT) determines whether you are resident in the UK under UK domestic tax law for tax years 2013/14 onwards....
The statutory residence test (SRT) determines whether you are resident in the UK under UK domestic tax law for tax years 2013/14 onwards....
Technically, you are either resident or non-resident for the whole tax year. However, there are special rules which may apply to you if you arrive in or leave the UK in the tax year....
If you visit the UK regularly, you should consider whether those visits will mean you are tax resident in the UK....
Employment status describes the nature of the relationship between an engager and a worker – for example, employment or self-employment. ...
The employment rights you are entitled to can depend on your employment status. There are three main statuses to consider – self-employed, ‘worker’ and employee. ...
Under UK law, employees and ‘workers’ are entitled to certain rights, including a minimum wage. We explain what the current national minimum wage (NMW) is and what you should do if you do not receive it. If you are 21 or over, there is also the national living wage (NLW), which we explain below....