The Statutory Residency Test entered into force on 6 April 2013.
Since then, British tax officials have been stepping up their challenges on non-residency.
The test is designed to determine if an expat is liable for income and capital gains tax.
Now expats are being warned to keep records of dates of visits to the UK in order to answer potential questions from HM Revenue & Customs.
Well kept records and receipts could prove helpful in the event of a challenge from HMRC. These include travel tickets, accommodation records, ATM, debit and credit card use.
The test considers a variety of factors in determining residence, including time spent in the UK and if the person has a home available to live in.
The time limit is spending 183 midnights or more in the UK.
But anyone spending a roughly similar amount of time in the UK could be questioned by HMRC as the specified time of 183 midnights is only a benchmark. There are people who spend far less time in the UK but are still deemed as residents.
As the criteria for residence takes into account a number of other factors, the decision is on a case by case basis.
