Thank you for a clear and helpful explanation. I come at it from a different angle. IF you choose to make your home in the UK THEN you should pay UK income tax to contribute to the costs of running the UK: Q.E.D?

Statutory residence test (SRT)

2.1 The Finance Act 2013 introduced the SRT. This is a set of rules to determine your tax residence; it sets out what makes you UK resident for tax purposes.


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Thanks, Christopher. There is definitely an argument that says tax should be based on residence. If that view were shared worldwide, (1) Ms Murty wouldn’t pay any tax in India, (2) no one would mind that Lady Green pays no tax in the UK and (3) my article would never have been written. Some might say that (3) is the big win. 😀

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