UK Statutory Residence Test

Section 1 — Quick Reference

Quick Reference

Field	Value
Country	United Kingdom
SRT effective	6 April 2013
Tax year	6 April – 5 April
Primary legislation	Finance Act 2013, Schedule 45
Tax authority	HMRC (gov.uk/tax-foreign-income/residence)
Official guidance	RDR3 Statutory Residence Test
Verified by	Live status: https://openaccountants.com/skills/uk-statutory-residence-test

Section 2 — The SRT: Three-Part Structure

The SRT applies in this order:

1. Automatic Overseas Tests (definitely NOT UK resident) — check first
2. Automatic UK Tests (definitely IS UK resident) — check second
3. Sufficient Ties Test (may be UK resident based on ties + days) — check if neither automatic test applies

Section 3 — Automatic Overseas Tests (Not UK Resident)

If ANY of these apply, the individual is not UK resident for the year:

Automatic Overseas Tests

Test	Condition
AOT 1	Not resident in UK in ANY of the 3 previous tax years AND present in UK for fewer than 46 days
AOT 2	Resident in UK in at least 1 of the 3 previous tax years AND present in UK for fewer than 16 days
AOT 3	Works full-time overseas (≥35 hrs/week average), present in UK for fewer than 91 days, and works in UK for fewer than 31 days

• Day in UK — present at midnight in the UK

Section 4 — Automatic UK Tests (UK Resident)

If ANY of these apply, the individual is UK resident (unless an AOT also applies — AOTs take precedence):

Automatic UK Tests

Test	Condition
AUT 1	Present in UK for 183 days or more
AUT 2	Only home is in the UK (UK home available for ≥91 days and used at least once; no overseas home available)
AUT 3	Works full-time in the UK for ≥365 days with no significant break (≥31 continuous days without UK work) — at least one day falls in the tax year
AUT 4	Dies in the tax year having been UK resident in prior year AND present ≥183 days

Section 5 — Sufficient Ties Test

If neither automatic test determines residency, apply the Sufficient Ties test. Count UK ties present, then check the threshold based on days in UK and prior residence status.

The five ties:

The five ties

Tie	Condition
Family tie	Spouse/partner/child under 18 is UK resident
Accommodation tie	Accessible UK accommodation available for ≥91 days; used at least once
Work tie	Works in UK for ≥40 days (3+ hours counts as a working day)
90-day tie	Present in UK for >90 days in either or both of the 2 preceding tax years
Country tie	Present in UK more days than any other country (applies only to PREVIOUSLY UK resident individuals)

Thresholds:

For individuals previously UK resident (resident in ≥1 of last 3 years):

Thresholds — previously UK resident

Days in UK	Ties needed to be UK resident
Fewer than 16	Always non-resident (AOT 2)
16 – 45	4 or more ties
46 – 90	3 or more ties
91 – 120	2 or more ties
121 – 182	1 or more ties
183+	Always resident (AUT 1)

For individuals not previously UK resident (not resident in any of last 3 years):

Thresholds — not previously UK resident

Days in UK	Ties needed to be UK resident
Fewer than 46	Always non-resident (AOT 1)
46 – 90	4 or more ties
91 – 120	3 or more ties
121 – 182	2 or more ties
183+	Always resident (AUT 1)

Section 6 — Split Year Treatment

In the year of arrival in or departure from the UK, the year may be split:

• Case 1: Leaving UK to go overseas for full-time work
• Case 2: UK partner leaving with Case 1 individual
• Case 3: Leaving UK for another reason (must cease to have a UK home)
• Case 4: Arriving in UK to start full-time work
• Case 5: Arriving as partner of Case 4 individual
• Case 6: Arriving in UK having had no overseas home (becomes resident on taking up UK home)
• Case 7: Arriving in UK — start of UK residence (not covered by cases 4-6)
• Case 8: Ceasing full-time UK work (partner of Case 1)

In a split year, UK is only taxed on income/gains arising in the UK part of the year.

Section 7 — Counting Days

• Day in the UK — any day you are present in the UK at midnight. However, a day is NOT counted if you are in transit (passing through without staying the night) and your journey is to/from an overseas destination.
• Exceptional circumstances — days forced by exceptional circumstances (hospitalisation, death of relative, national emergency) may be disregarded (up to 60 days in certain tests)

Section 8 — Sources

• Finance Act 2013, Schedule 45
• HMRC RDR3: Statutory Residence Test
• HMRC: gov.uk/guidance/statutory-residence-test-srt

Working paper only. The SRT involves detailed day-counting. Maintain a contemporaneous travel log. Get HMRC clearance (SRT check) if uncertain about status.