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PODCAST / The UK Statutory Residence Test and what it means for British expatriates in Spain

The UK Statutory Residence Test and what it means for British expatriates in Spain

Inheritance Tax, Residency, Spain
05.05.26 on Bay Radio
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In this week’s episode on Bay Radio, Jon Pemberton, Partner at Blevins Franks, discusses how the UK now has two residence systems for determining liability to UK taxation, focusing on the Statutory Residence Test and how the two systems serve distinct purposes.

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New Bay Radio episode on UK’s Statutory Residence Test:

  • What is the UK’s Statutory Residence Test? What purpose does it serve?
  • How does the test work? What sort of things are considered as ties?
  • What happens if someone meets both the UK and Spanish tax residence rules?
  • How can people ensure that they pay tax in the right place?

Tax rates, scope and reliefs may change. Any statements concerning taxation are based upon our understanding of current taxation laws and practices which are subject to change. Tax information has been summarised; individuals should seek personalised advice.
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Blevins Franks has been providing specialist financial advice to British expatriates across Europe for 50 years. Our expertise covers tax, estate planning, pensions and investment management to offer a genuinely holistic approach to financial planning.
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Blevins Franks Financial Management Limited (BFFM) is authorised and regulated by the Financial Conduct Authority in the UK, reference number 179731, to provide advice in the UK. Blevins Franks Wealth Management Limited (BFWML) is authorised and regulated by the Malta Financial Services Authority, registered number C 92917 to provide advice in Malta and other EU countries in line with its [IDD and MiFID] passporting permissions. It is authorised to conduct investment services under the Investment Services Act and authorised to carry out insurance intermediary activities under the Insurance Distribution Act. Where advice is provided outside of Malta via the Insurance Distribution Directive or the Markets in Financial Instruments Directive II, the applicable regulatory system differs in some respects from that of Malta. BFWML also provides taxation advice; its tax advisers are fully qualified tax specialists. Blevins Franks Trustees Limited (BFTL) is authorised and regulated by the Malta Financial Services Authority for the administration of trusts, retirement schemes and companies. BFFM, BFWML and BFTL are all part of the Blevins Franks Group Limited (BFGL) whose registered office is Gasan Centre, Triq il-Merghat, Zone 1, Central Business District, Mriehel CBD1020, Malta. This promotion has been approved and issued by BFWML and BFFM for respective use in the EU and UK.

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