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Statutory Residence Test

Simply speaking, the Statutory Residence Test (SRT) consists of 3 major parts:

  • Automatic overseas tests or automatic non-resident tests.
  • Automatic UK tests or automatic resident tests.
  • If you cannot answer “Yes” to the questions of the tests above you must consider the Sufficient ties test.

We will have a look at the SRT in more details below.

Automatic overseas tests

You will be considered a Non-resident in the UK if you answer “Yes” to any of the below 3 questions:

  1. Have you been resident in the UK for 1 or more of the 3 tax years preceding the tax year in question, and you spend fewer than 16 days in the UK in the tax year?
  2. Have you been resident in the UK for none of the 3 tax years preceding the tax year, and you spend fewer than 46 days in the UK in the tax year?
  3. Did you work full-time overseas over the tax year, without any significant breaks during the tax year from overseas work, and you spend fewer than 91 days in the UK in the tax year?

Automatic UK tests

You are automatically Resident in the UK if you answer “Yes” to any of the below questions:

  1. Did you spend more than 183 days in the UK in the tax year?
  2. Do you or did you have a home in the UK during all or part of the tax year, and no overseas home?
  3. Did you work full-time in the UK for any period of 365 days, with no significant break from the UK work?

Sufficient ties test

If you do not meet any of the automatic overseas tests or any of the automatic UK tests, you should use the sufficient ties test to determine your UK residence status for a tax year. You will need to consider your connections to the UK, called ties, and determine whether your ties, taken together with the number of days you spend in the UK, are sufficient for you to be considered UK resident for tax purposes for a particular tax year.

There are 5 ties that you need to consider:

  1. A family tie – UK resident family member (spouse, civil partner, cohabitee or children below 18 years of age).
  2. An accommodation tie – any accommodation available in the UK for 91 or more consecutive days in the tax year with a minimum of one night spent there.
  3. A work tie – worked for 40 days or more in the tax year in the UK with a minimum of 3 hours per day.
  4. A 90 days tie – was in the UK for more than 90 days in one of the previous two tax years.
  5. A country tie – spent in the UK more nights than in any other country in the world (applicable to Leaver only).

If you were not UK resident for any of the 3 tax years before the tax year under consideration, you will need to consider if you have any of the ties from 1 to 4 above.

If you were resident in the UK for 1 or more of the 3 tax years before the tax year under consideration, you will also need to consider if you have a country tie.

The number of days you spend in the UK in a tax year dictates the number of UK ties that are needed for you to be UK resident. This is set out in the tables below.

Table A: UK Ties needed if you were UK resident for one or more of the 3 tax years before the tax year under consideration

Days spent in the UK in the tax year under consideration

UK ties needed

16 – 45

At least 4

46 – 90

At least 3

91 – 120

At least 2

Over 120

At least 1

Table B: UK Ties needed if you were UK resident in none of the 3 tax years before the tax year under consideration

Days spent in the UK in the tax year under consideration

UK ties needed

46 – 90

All 4

91 – 120

At least 3

Over 120

At least 2

You can also check your tax residence position with the chart below.

To discuss your requirements, please contact our specialists or call us on +44 (0)203 490 41 21.

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+44 (0)203 490 41 21

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London, W1U 6RT