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The Chartered Institute of Taxation (CIOT) has published a list of key points in relation to the new statutory residence test. Some of those points are:

• There is to be a definitive test of residence by reference to days in the UK and ties to the UK - the more ties to the UK, the fewer days can be spent here before triggering residence status. 
• Automatically Overseas (not resident) if have left the UK and return visits are less than 16 days for 3 years and 46 days thereafter. This is of course a significant reduction on the more traditional test.
• Whilst 'split year treatment' has been incorporated into the legislation, people who are leaving the UK on a permanent basis (as above) will not be eligible for the split year treatment if they keep a home in the UK.
• Can be Automatically Overseas if Full Time Working Abroad.
• Ordinary Residence is being abolished for tax purposes. There are transitional reliefs for those who may be affected. 

The summary can be found at: Statutory Residence Test Summary