UK Statutory Residence Test — what's your status?
The Statutory Residence Test (SRT) is how HMRC decides whether you are UK tax resident for a given tax year. Your status determines what the UK can tax. This guide walks you through the test in plain English so you can see roughly where you stand — then talk it through with us properly.
Check your position — step by step
Answer a few quick questions for an indicative view of your likely UK tax residence. You can go back at any point. This is not advice — see the note below.
Step 1 of 5 — Arriver or leaver?
Which best describes you? Leavers pick up an extra "country" tie later.
Step 2 of 5 — Your UK days this tax year
A day usually counts if you are in the UK at midnight. Pick the band that fits.
Step 3 of 5 — Automatic Overseas Test
Do any of these apply? (e.g. full-time work overseas with fewer than 91 UK days, or very few UK days given your recent residence.)
Step 4 of 5 — Automatic UK Test
Do any of these apply? (183+ UK days, an only-home in the UK, or full-time work in the UK.)
Step 5 of 5 — Sufficient Ties & your indicative result
Your ties (family, accommodation, work, 90-day, and country for leavers) matter most in the middle day-bands. Based on your answers, here is an indicative view:
Likely non-UK resident
With very few UK days, you are likely to be treated as non-UK resident, so the UK generally taxes only your UK-source income (such as UK rent). Reporting duties can still apply.
- Confirm your day count is accurate, including transit-day rules.
- Check whether Split Year Treatment applies to your year of departure.
- Sort any UK rental income under the Non-Resident Landlord Scheme.
Indicative only — not professional advice. Please confirm your position with a Chartered Tax Adviser.
Likely UK resident
Spending 183 or more days in the UK usually makes you automatically UK resident, so the UK can generally tax your worldwide income and gains for the year, subject to reliefs and any treaty position.
- Plan around the remittance/arising basis and any double-tax treaty.
- Review timing of income and disposals before year end.
- Check whether Split Year Treatment softens the year of arrival or departure.
Indicative only — not professional advice. Please confirm your position with a Chartered Tax Adviser.
Professional advice recommended
Your day count sits in a range where the automatic tests rarely settle things, so your UK "ties" decide it — and it can genuinely go either way. This is exactly when a proper review pays off.
- We'll count your ties precisely (family, accommodation, work, 90-day, and country for leavers).
- We'll map ties against your day band to pin down your status.
- We'll flag planning opportunities before decisions are locked in.
Indicative only — not professional advice. Please confirm your position with a Chartered Tax Adviser.
How the test works
HMRC works through the test in a set order. As soon as one stage gives a clear answer, you can stop.
Are you leaving, or arriving/returning?
First, work out which group you are in, because it changes which rules bite first. A leaver was UK resident recently and is heading out. An arriver was not UK resident last year and is coming to (or visiting) the UK. Leavers also get an extra "country" tie in the ties test.
Count your UK days
A day generally counts if you are in the UK at midnight, with some exceptions (such as certain transit days). Your day count drives everything that follows:
Automatic Overseas Test
These can make you automatically non-UK resident. You may pass if:
- you were not UK resident in any of the previous three tax years and spend fewer than 46 days here, or
- you were UK resident in one or more of the last three years but spend fewer than 16 days here, or
- you work full-time overseas (avg 35+ hours/week), spend fewer than 91 days in the UK, and have fewer than 31 UK work days.
Automatic UK Test
If the overseas test didn't settle it, these can make you automatically UK resident:
- you spend 183 or more days in the UK in the tax year, or
- you have a UK home you spend 30+ days in, with no overseas home you use, or
- you work full-time in the UK over a 365-day period.
Sufficient Ties Test
If neither automatic test is conclusive, your UK "ties" decide it. The more days you spend in the UK, the fewer ties it takes to make you resident.
- Family tie — your spouse/civil partner or minor child is UK resident.
- Accommodation tie — a UK place to stay available 91+ days that you used for at least one night.
- Work tie — you work in the UK for 40+ days (3+ hours per day).
- 90-day tie — 90+ days in the UK in either of the previous two tax years.
- Country tie (leavers only) — the UK is where you spend the most days this year.
What your result might mean
Likely non-UK resident
The UK generally taxes only your UK-source income (such as UK rent), though reporting obligations can still apply.
Likely UK resident
The UK can generally tax your worldwide income and gains for the year, subject to reliefs and any treaty position.
Borderline — advice needed
Your days and ties sit close to a threshold, so it could go either way. This is exactly when a proper review pays off.
Want to confirm your position?
We're qualified Chartered Tax Advisers — and we've made the UK/UAE move ourselves. Let's check it together, no pressure.
Frequently asked questions
What counts as a UK day?
Generally, a day counts if you are in the UK at the end of the day (midnight). There are exceptions, including certain transit days and days spent in the UK due to exceptional circumstances beyond your control. Getting the day count right matters because it feeds into every part of the test.
What is Split Year Treatment?
Normally you are resident or non-resident for a whole tax year. Split Year Treatment can divide the year into a UK part and an overseas part where you move part-way through, so you are only taxed as UK resident for the relevant portion. Whether it applies depends on meeting specific HMRC cases, which we can check.
What are the UK ties?
There are five: family, accommodation, work, 90-day, and (for leavers only) a country tie. The number of ties is weighed against your UK day count to decide status when the automatic tests don't settle it.
How accurate is this guide?
It follows the structure of HMRC's test and gives a useful indication, but it is simplified. Real cases turn on fine detail — exact day counts, the nature of your work, home availability and treaty positions. Treat it as a starting point for a proper conversation.
When should I seek professional advice?
Whenever the result matters financially — planning a move, selling property, drawing a pension, or where your days or ties are borderline. A qualified Chartered Tax Adviser can confirm your position and help you plan. That's what we do at The British Boffins.