UK Statutory Residence Test

June 11, 2026 · WOWERI

The Statutory Residence Test determines if someone is a UK resident for tax purposes. Learn how it may apply to your circumstances.

Introduction to the Statutory Residence Test

The Statutory Residence Test (SRT) is a set of rules that determine if someone is a UK resident for tax purposes. This test has been in effect since 6 April 2013 and replaced the previous rules for determining residency.

Who is subject to the test?

The SRT applies to all individuals who are in the UK, regardless of their nationality or immigration status.

How does the test work?

The SRT consists of three parts:

1. Automatic overseas test: if you meet one of the following conditions, you will be considered a non-resident:

• you were in the UK for less than 16 days in the year;
• you were in the UK for less than 46 days in the year and did not work in the UK;
• you were in the UK for less than 90 days in the year and worked on a part-time or less basis in the UK.

1. Automatic residence test: if you meet one of the following conditions, you will be considered a resident:

• you were in the UK for 183 days or more in the year;
• you had only one home in the UK and spent more than 30 days in the year in that home;
• you worked on a full-time or more basis in the UK.

1. Sufficient ties test: if you do not meet the automatic tests, the sufficient ties test will be applied, which considers various factors, such as time spent in the UK, work, family, and other connections to the UK.

Conclusion

The Statutory Residence Test is an important aspect of UK tax law. Understand how it may apply to your circumstances to avoid any potential tax implications.

Source: gov.uk