Your UK tax residency status determines whether you pay tax on your worldwide income or only on UK-sourced income. It also affects your eligibility for valuable tax reliefs like the Foreign Income and Gains (FIG) scheme.
The Statutory Residence Test (SRT) is the rules-based system HMRC uses to assess your UK tax residency for any given tax year. It has applied to all tax years from 2013/14 onwards and operates through a structured, three-step hierarchy.
This guide walks you through exactly how the SRT test works, so you can determine your status with confidence.
If you spend fewer than 183 days in the UK, the statutory residence test applies a sequential three-part evaluation. You work through these steps in order, stopping once your status is determined:
Step 1: Automatic Overseas Tests (non-residence)
Step 2: Automatic UK Tests (residence)
Step 3: Sufficient Ties Test (depends on connections and days)
Each tax year is assessed independently. You could be resident one year and non-resident the next, depending on your circumstances in each specific period.
The first step evaluates whether you qualify as automatically non-resident. If you meet at least one of these three conditions, you're non-resident for that tax year: no need to proceed further.
If you were UK resident in one or more of the three preceding tax years, you're automatically non-resident if you spend fewer than 16 days in the UK during the current tax year. This very low threshold reflects HMRC's recognition that genuine emigrants with minimal UK presence shouldn't be caught by residency rules.
If you were not UK resident in any of the three preceding tax years, you're automatically non-resident if you spend fewer than 46 days in the UK during the current tax year. This higher threshold (compared to Test 1) applies to individuals who have already established non-residence and maintained that status consistently.
If you were not UK resident in any of the three preceding tax years, you're automatically non-resident if you spend fewer than 46 days in the UK during the current tax year.
This higher threshold (compared to Test 1) applies to individuals who have already established non-residence and maintained that status consistently.
You're automatically non-resident if:
(a) You work full-time overseas for a complete tax year (at least 40 hours per week on average)
(b) You have no significant breaks from overseas work (no more than one 31-day break is permitted)
(c) You spend fewer than 91 days in the UK during that tax year
(d) You work in the UK for fewer than 31 days (with no more than three hours of work on any single UK day)
This test provides certainty for genuine overseas workers. Providing that you maintain consistent full-time employment abroad and limit UK visits, your non-resident status is secure.
If none of the Automatic Overseas Tests apply, you move to Step 2. Here, the SRT evaluates whether you meet any conditions that make you automatically UK resident. Meeting just one of these four tests results in UK tax residence for that year.
As noted earlier, spending 183 days or more in the UK automatically makes you resident. This test is restated here as part of the formal hierarchy.
You're automatically UK resident if all of the following apply:
(a) You have a home in the UK that's available for use for at least 91 consecutive days
(b) You're present in that UK home on at least 30 separate days during the tax year (even briefly)
(c) You either have no overseas home, or you have an overseas home but spend fewer than 30 days there during the tax year
The "only home" test catches individuals who maintain a clear UK base without a comparable overseas residence. A "home" includes houses, apartments, or other places of residence: but not temporary accommodation like hotels.
You're automatically UK resident if you work full-time in the UK for any 365-day period where all or part falls within the tax year, providing that:
(a) More than 75% of the total days in that 365-day period are days on which you do more than three hours of work in the UK
(b) At least one day of UK work falls within the tax year in question
(c) You have no significant breaks from UK work (no more than one 31-day break)
(d) You work full time (at least 40 hours per week)
This test mirrors the overseas work test but applies in reverse. Genuine full-time UK employment automatically triggers residence.
If you're neither automatically non-resident (Step 1) nor automatically resident (Step 2), your status depends on the sufficient ties test. This is where the SRT becomes most nuanced. Your UK residence status depends on two factors: (a) the number of days you spend in the UK, and (b) the number of UK ties you have.
The SRT recognizes five types of connections to the UK:
1. Family Tie
Your spouse, civil partner, or cohabiting partner is UK resident. Alternatively, your minor children (under 18) are UK resident and you see them during the year. Children at boarding school count, but children who only visit the UK occasionally may not.
2. Accommodation Tie
You have UK accommodation available for your use for at least 91 consecutive days during the tax year, and you spend at least one night there. This includes property you own, rent, or borrow: even staying with family or friends counts if the arrangement is standing.
3. Work Tie
You perform more than three hours of work in the UK on at least 40 separate days during the tax year. Both employed and self-employed work counts.
4. 90-Day Tie
You've spent more than 90 days in the UK in either (or both) of the two preceding tax years.
5. Country Tie (applies only if you were UK resident in one or more of the three preceding tax years)
You're present in the UK at midnight on more days than in any other single country during the tax year. This tie only applies to "leavers" who were recently UK resident: not to "arrivers" who are coming to the UK.
The number of ties you have combines with your UK days to determine residence as follows:
If you were UK resident in one or more of the three preceding tax years:
If you were not UK resident in any of the three preceding tax years:
Note that arrivers need more ties than leavers at the lower day-count thresholds. HMRC applies stricter standards to those establishing UK connections for the first time.
Understanding your position under the uk tax residency assessment isn't just academic. Your residence status directly affects your eligibility for the Foreign Income and Gains (FIG) scheme.
The FIG regime: which replaced the remittance basis from April 2025: allows qualifying individuals to exclude foreign income and gains from UK taxation for their first four years of UK tax residence. This can result in significant tax savings for high earners moving to the UK.
To qualify for FIG relief, you must:
(a) Be UK tax resident under the SRT
(b) Not have been UK resident in any of the ten tax years immediately before the year of arrival
(c) Make the FIG election within the required timeframe
If the sufficient ties test puts you into non-residence when you expected to be resident: or vice versa: this directly impacts your FIG planning. Managing your ties and days strategically in the years before UK arrival can preserve your eligibility.
Similarly, if you're leaving the UK, achieving non-residence through the SRT allows you to exit UK taxation on worldwide income (subject to split-year treatment in qualifying circumstances).
Track your days obsessively. The difference between 89 and 91 UK days could shift you from non-resident to requiring three ties instead of four. Use a spreadsheet or app to log every UK entry and exit.
Audit your ties annually. Review the five-tie framework before each tax year begins. Can you reduce ties by adjusting accommodation arrangements, work patterns, or family visits?
Consider split-year treatment. If you arrive in or leave the UK partway through a tax year, split-year treatment may allow you to split the year into resident and non-resident portions, potentially saving significant tax.
Don't guess. The SRT is mechanical but complex. Misunderstanding your status can result in unexpected tax bills, lost reliefs, or incorrect Self Assessment returns. Professional advice is particularly valuable if you're near any of the day-count thresholds or have exactly the number of ties that makes your status borderline.
The statutory residence test provides clear rules, but applying those rules to your specific circumstances requires careful analysis. You should seek specialist advice if:
At Global Tax Consulting, we specialize in helping internationally mobile individuals navigate the SRT, optimize their residence planning, and structure affairs to minimize UK tax exposure while remaining fully compliant. If you need clarity on your specific position, we're here to help.
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