Keep Factually independent
Whether you agree or disagree with our analysis, these conversations matter for democracy. We don't take money from political groups - even a $5 donation helps us keep it that way.
What is the statutory residence test for tax purposes in the UK?
Executive summary
The UK Statutory Residence Test (SRT) is a prescriptive, three-part set of rules used to decide whether an individual is UK tax resident for a given tax year; core features include automatic overseas tests, automatic UK tests (eg 183 days rule and UK home/work tests), and the “sufficient ties” test which counts UK connections against days spent in the UK [1] [2] [3]. The SRT applies separately to each tax year and interacts with split‑year treatment and recent 2025 tax reforms (notably changes to the remittance basis and inheritance tax) that make accurate residence determination commercially important [4] [3].
1. What the SRT is — a mechanistic rulebook, not a fuzzy standard
Since 6 April 2013 HMRC replaced fuzzy common‑law residence enquiries with the SRT: a prescriptive flow of tests aimed at producing a definite residence outcome for each UK tax year [5] [6]. The SRT’s three main limbs are the automatic overseas tests, the automatic UK tests and, if neither of those decides the matter, the sufficient ties test [2] [7].
2. Automatic tests — quick exits and quick captures
The automatic overseas tests can make you non‑resident if you meet defined conditions (for example, limited UK presence relative to prior years); conversely automatic UK tests include bright‑line rules such as being present in the UK for 183 days or more, having a UK home and no overseas home, or working full time in the UK — any one of these can make you resident [1] [3] [2]. Practical thresholds that advisers commonly quote are “183 days in the UK = resident” and the low‑day thresholds for automatic non‑residence (fewer than 16 days if you were resident in one or more of the previous three tax years; fewer than 46 days if you were not resident in any of the previous three tax years) [1] [8].
3. The sufficient ties test — counting connections when days don’t decide it
If neither automatic test applies, the SRT asks how many “ties” you have with the UK (family, accommodation, work, 90‑day visits in either of the previous two tax years, and country‑tie for those with ties to more than one country), then compares that number with how many days you spent in the UK in the tax year; more ties mean fewer days are needed to be treated as resident. The relationship between ties and days is central to borderline cases and is deliberately rule‑based rather than discretionary [2] [7].
4. Split‑year treatment — part resident, part non‑resident, with caveats
If you move into or out of the UK mid‑tax‑year you may qualify for “split‑year” treatment, whereby the tax year is divided into a UK part and an overseas part and different tax rules can apply to each part. Split years have important downstream effects: for example, under post‑2025 rules split years may be treated as full years of UK residence for certain inheritance tax or foreign income regimes [4].
5. Interaction with 2025 reforms — why residence matters more now
Recent tax changes from 6 April 2025, such as the abolition of the remittance basis for foreign income and gains and a shift in inheritance tax tests toward residence, increase the fiscal stakes of being classified as UK resident; advisers warn that residence status now affects income tax, capital gains tax and inheritance tax in new ways [3] [4]. Practitioners emphasise the complexity and the need for records (eg days, hours worked) if your position is not straightforward [7] [9].
6. Practical points and record‑keeping — HMRC expects proof
HMRC guidance and professional toolkits stress careful day counting, keeping records of hours worked (when the working test is relevant), and documenting ties and travel; many firms publish flowcharts and interactive tools to help apply the SRT’s steps [9] [10] [2]. The Low Incomes Tax Reform Group and advisory firms point to HMRC manuals and the RDR1/RDR3 guidance notes for detailed rules and record requirements [7] [1].
7. Where sources disagree or add nuance
The core structure of the SRT is consistent across official guidance and practitioner notes (three‑part test, 183‑day rule, ties framework) [1] [2]. Differences arise in emphasis: HMRC guidance and flowcharts aim to be determinative, while law firms and tax boutiques highlight litigation risks, exceptional circumstances (eg compassionate care), and interactions with recent legislative changes — meaning outcomes can still be contested on facts even if the SRT is rule‑based [11] [6].
8. Bottom line and what to do next
The SRT gives a largely deterministic method to decide UK tax residence, but its application is technical and fact‑sensitive; for borderline or high‑value cases you should use HMRC’s guidance notes and professional advisers, keep detailed records of days and working hours, and consider how split‑year and 2025 tax changes affect your broader tax position [1] [7] [4]. Available sources do not mention individual legal advice in your particular circumstances — consult a qualified adviser if you need personalised analysis.