CRS · SRT · GLOBAL TAX RESIDENCY
News-aware explainers and practical guides on CRS self-certification, UK Statutory Residence Test day counts, HMRC evidence, and global residence rules.
Atrium angle
CRS, SRT and global day-count rules are becoming harder to treat as an annual spreadsheet exercise. Atrium keeps confirmed journeys, supporting evidence and adviser-ready records together, so clients and advisers can focus on judgement rather than chasing boarding passes.
Case study
A public UK SRT tribunal decision shows how a small disputed day-count margin can turn into UK residence and a multi-million-pound HMRC amendment.
Keywords: UK tax residence case study, HMRC day count dispute, SRT exceptional circumstancesPolicy watch
OECD automatic exchange rules continue to expand. Financial institutions and platforms increasingly need reliable tax-residence information, not last-minute guesses.
Keywords: CRS 2.0, Common Reporting Standard, tax residency self certificationUK SRT
Midnights, ties, transit days and exceptional circumstances make the UK SRT more than a simple 183-day question.
Keywords: UK Statutory Residence Test, SRT calculator, UK tax residenceGlobal rules
US substantial presence, Singapore residence, Schengen travel and UK SRT each count time differently. The problem is operational before it is technical.
Keywords: tax residency calculator, global day count rules, cross-border taxWorkflow
Spreadsheets can hold dates. They do not preserve source quality, evidence links, timezone assumptions or adviser-ready audit trails.
Keywords: tax residency app, day count calculator, travel evidenceEvidence
A practical guide to the records behind a residence position: journey facts, supporting documents, GPS checks and adviser notes.
Keywords: HMRC enquiry evidence, travel records, residence evidenceCase study
Parker v HMRC shows how transit days and exceptional circumstances can turn on purpose, timing and evidence.
Keywords: Parker v HMRC, transit day SRT, exceptional circumstancesClassic case
A classic UK residence warning: time outside the UK matters, but family, home and life-pattern ties matter too.
Keywords: Gaines-Cooper HMRC, UK tax residence ties, day countsEvidence
Disputed UK days need a contemporaneous record of what happened, why departure was prevented and what evidence supports it.
Keywords: exceptional circumstances SRT, HMRC residence evidenceAtrium tracks day counts and supporting evidence so advisers receive a clean record, not a pile of screenshots.
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