Determine your UK tax residency status. Check automatic overseas tests, automatic UK resident tests and the sufficient ties test.
SRT Residency Calculator
Understanding the Statutory Residence Test
The Statutory Residence Test was introduced on 6 April 2013 and provides a clear, statutory basis for determining UK tax residence. Before the SRT, HMRC relied on non-statutory guidance which was frequently litigated. The SRT is structured in three layers: automatic overseas tests, automatic UK tests, and if neither applies, the sufficient ties test.
The order matters. You first apply the automatic overseas tests. If any are met, you are non-UK resident for that year — full stop. If none apply, you test the automatic UK tests. If any are met, you are UK resident. If neither set of automatic tests produces a result, you count your UK ties and apply the day-count thresholds.
Automatic Overseas (Non-Resident) Tests
Test 1 — Fewer than 16 UK days: Regardless of all other factors, under 16 UK days always means non-resident.
Test 2 — Fewer than 46 UK days + no prior UK residence: If you have not been UK resident in any of the three previous tax years and you spend fewer than 46 days in the UK, you are automatically non-resident.
Test 3 — Full-time overseas work: You work full-time abroad (averaging over 35 hours per week across the year), spend fewer than 91 days in the UK, and of those UK days, no more than 30 are UK workdays.
Automatic UK Resident Tests
Test 1 — 183+ UK days: Present in the UK at midnight on 183 or more days in the tax year.
Test 2 — Only UK home: You have an accessible UK home for at least 91 consecutive days (with no equivalent overseas home) and are present in it for at least 30 days in the year.
Test 3 — Full-time UK work: You work full-time in the UK (averaging over 35 hours per week) with no significant break.
Sufficient Ties Test — Day Count Thresholds
Days in UK
Previously resident (ties needed)
Not previously resident (ties needed)
46–90
4 ties
Not resident (any ties)
91–120
3 ties
4 ties
121–182
2 ties
3 ties
183+
Automatic UK resident (1 tie+)
Automatic UK resident
Previously resident = UK resident in at least 1 of the 3 prior tax years. Not previously resident = non-resident in all 3 prior years.
Frequently Asked Questions
The Statutory Residence Test (SRT) is the legal framework HMRC uses to determine whether an individual is UK resident for tax purposes in a given tax year. It came into force on 6 April 2013 and replaced previous non-statutory guidance. The SRT uses a tiered system of automatic tests followed by a sufficient ties test.
If you spend 183 or more days in the UK in a tax year you are automatically UK resident under the SRT. A UK day is any day you are present in the UK at midnight. There is no discretion — 183 days is an automatic result regardless of other circumstances.
A UK day is any day when you are in the UK at the end of the day (midnight). Exceptional circumstances days — such as days stuck in the UK due to an unforeseen emergency — may be disregarded in limited cases, but in general any overnight presence counts as a UK day.
There are three automatic overseas tests: (1) spending fewer than 16 days in the UK in the tax year; (2) spending fewer than 46 days in the UK and not being UK resident in any of the three previous tax years; (3) working full-time overseas (averaging more than 35 hours per week) with fewer than 91 UK days and no more than 30 UK workdays in the year.
The five UK ties are: (1) Accommodation tie — you have accessible UK accommodation for 91+ consecutive days and stay in it during the year; (2) Family tie — your spouse, civil partner or minor children are UK resident; (3) Work tie — you do 40+ days of substantive UK work in the year; (4) 90-day tie — you spent 90+ days in the UK in one or both of the two previous tax years; (5) Country tie — you spend more days in the UK in the year than in any other single country (only applies if previously UK resident).
Split year treatment divides a tax year into a UK resident part and an overseas part. It applies in specific cases when you arrive in or depart from the UK part-way through the tax year. There are eight defined cases covering different circumstances of arrival and departure. You are only taxed on worldwide income for the UK part of the year.
Yes. Even spending the majority of the year abroad, you could still be UK resident if you fail all automatic overseas tests and have sufficient UK ties. For example, a previously UK resident person with 4 UK ties would be resident with just 46–90 UK days.
Working full-time overseas (averaging more than 35 hours per week without significant breaks) can trigger automatic non-residence, provided you also spend fewer than 91 days in the UK and no more than 30 of those are UK workdays. All three conditions must be met simultaneously.
The country tie applies only to people who were UK resident in at least one of the previous three tax years. It is met if you spend more days in the UK in the current tax year than in any other single country. For those who were not previously UK resident, the country tie does not apply.
The SRT determines residence for income tax and capital gains tax. It also feeds into inheritance tax domicile rules. Different tests or treaty overrides may apply for double taxation agreement purposes, and specialist advice is advisable for complex cross-border situations.
Yes. HMRC publishes detailed guidance in the RDR3 booklet 'Statutory Residence Test' which is available on GOV.UK. It includes all tests, tie definitions, split year cases and worked examples. Always refer to the current version as it is updated for each tax year.
Incorrect residency status can lead to under-declaration of income, penalties and interest from HMRC. For complex situations — particularly those involving significant overseas income, split years, or multiple ties — professional advice from a qualified tax adviser or chartered accountant is strongly recommended.