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Old 17th February 2015 | 09:56
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wiggy
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From: The Winchester
Yes it has changed, and in some ways it's less clear cut. I know the HMRC stuff isn't a great read but I'd certainly take time to look at the basic's of the Statutory Residence Test before engaging a tax advisor, there's a fairly useful pdf with flow charts and other stuff here:

https://www.gov.uk/government/public...dence-test-srt
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