Individuals STATUTORY RESIDENCE TEST FLOWCHART Individuals looking to determine their residence status in the UK for tax purposes can use our Statutory Residence Test Flowchart to see if they are a resident or non-resident. Two Months To Go! All UK taxpayers may benefit from pausing, taking a deep breath, and considering their planning options as we approach the run-down to yet another tax year end. Two Months To Go! All UK taxpayers may benefit from pausing, taking a deep breath, and considering their planning options as we approach the run-down to yet another tax year end.