United Kingdom - Statutory Residency Test for the UK

Global Watch ()

The UK Government has announced its proposals for the reform of the UK’s residency law. The intention is to replace the current regime of limited statutory tests, supplemented by case law, with a comprehensive residence test to apply from April 6, 2012. The timeframe for reform is tight and the proposals are complex, albeit offering a degree of certainty not possible under the current regime. Changes to the regime on ordinary residence and the related overseas workdays relief, as claimed by many expatriates, are also proposed.