Statutory residency test and FIG

Understanding whether you are UK-resident and how your Foreign Income and Gains (FIG) will be taxed hinges on the Statutory Residence Test. Day-count thresholds, family ties and work patterns combine to create a set of rules that can feel opaque and unforgiving. Misinterpretation risks unexpected UK tax on worldwide income or the loss of valuable reliefs.

Imperium’s private-client specialists unravel these rules and translate them into actionable steps. We analyse travel history, employment duties and accommodation links to determine residence with precision. Forward planning for arrivals, assignments, or departures completes a truly end-to-end service.

Imperium, your ideal partner

Our advice is delivered through a Director/Senior Managerled relationship that combines rigorous technical modelling with practical, real-world guidance. We prepare day-count trackers, consider the applciation of the FIG regime, and highlight double-tax treaty protections. Segregated account strategies are documented for bank implementation, while detailed FIG schedules accompany your self-assessment return to satisfy HMRC enquiries. Should your circumstances change mid-year, we update projections and recommend timely actions – such as adjusting UK workdays or accelerating clean-capital transfers – to keep your tax plan on course.

Typical client scenarios

• Senior executives arriving in the UK on multi-year assignments seeking pre-arrival planning and Overseas Workday Relief calculations.

• Long-term UK residents considering emigration who need day-count monitoring, exit planning before departure.

• International entrepreneurs splitting time across jurisdictions who require ongoing residence reviews .