Where you choose to live in the world can have a significant impact on your UK tax liability, especially if you have any non-UK income or assets. Once you have ceased to be a UK tax resident, you become liable for expatriates’ tax. In 2013, the UK government brought in a new statutory residence test (SRT) to assess an individual’s tax status. Since then, in theory, taxpayers have been able to assess their own residency status in a more straightforward way, although the reality is that it still remains a complicated matter.