2026 Statutory Residence Test Guide

Your tax residency status determines everything. If you're UK tax resident, you may face UK tax on your worldwide income and gains. If you're non-resident, you typically only pay UK tax on UK-source income. The difference can cost you hundreds of thousands of pounds: or save you the same.

The UK determines your residency status using the Statutory Residence Test (SRT), a structured framework that's been in place since April 6, 2013. Understanding how it works is essential if you're moving to or from the UK, splitting your time between countries, or working remotely across borders.

In this guide, you'll learn exactly how the SRT operates in 2026, what changed in April 2025, and why getting your residency status right matters more than ever.

What is the Statutory Residence Test?
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The Statutory Residence Test is HMRC's official framework for determining whether you're a UK tax resident in any given tax year. It applies a three-part test in strict order. You work through each part until you establish your status.

The three parts are as follows:

1. Automatic Overseas Tests – If you meet any of these, you're automatically non-resident
2. Automatic UK Residence Tests – If you meet any of these, you're automatically UK resident
3. Sufficient Ties Test – If neither automatic test applies, your status depends on the number of UK ties you have and the days you spend in the UK

The SRT looks at each tax year separately. That means you could be UK resident in one year and non-resident the next, depending on your circumstances.
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Part One: Automatic Overseas Tests
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You're automatically non-resident for a tax year if you meet any of these conditions:
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• You spent fewer than 16 days in the UK during the tax year, and you were UK resident in one or more of the three previous tax years
• You spent fewer than 46 days in the UK during the tax year, and you were not UK resident in any of the three previous tax years
• You worked full-time abroad for the entire tax year, with no significant breaks from overseas work
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Note that "days in the UK" means any day where you're present at midnight. Transit days and days spent in the UK due to exceptional circumstances (such as a national crisis) may be disregarded under certain conditions.

If you meet any automatic overseas test, you're non-resident. You don't need to consider any other tests.

Part Two: Automatic UK Residence Tests
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You're automatically UK resident if any of these apply:
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• You spent 183 days or more in the UK during the tax year
• You have a home in the UK for at least 91 consecutive days (at least 30 of which fall in the tax year), and you spent at least 30 days at that home during the year, and either (a) you have no overseas home, or (b) you have an overseas home but spent fewer than 30 days there during the year
• You worked full-time in the UK for any period of 365 days, with at least one day falling in the tax year in question
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If you meet any automatic UK residence test, you're UK resident. You don't need to consider the sufficient ties test.
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Part Three: The Sufficient Ties Test
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If you don't meet any automatic test: either overseas or UK: you move to the sufficient ties test. This is where your UK connections matter.
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There are five possible UK ties:
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1. Family tie – Your spouse, civil partner, or minor children are UK resident
2. Accommodation tie – You have a place to live in the UK that's available for at least 91 consecutive days, and you spend at least one night there during the tax year
3. Work tie – You do substantive work in the UK (broadly, 40 or more days of more than 3 hours each)
4. 90-day tie – You spent 90 or more days in the UK in either of the two previous tax years
5. Country tie – You spend more days in the UK than in any other single country during the tax year

Whether you're UK resident depends on how many ties you have and how many days you spend in the UK. The thresholds are as follows:
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If you were UK resident in one or more of the three previous tax years:
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• 16 to 45 days in the UK – You need at least 4 ties to be resident
• 46 to 90 days – You need at least 3 ties to be resident
• 91 to 120 days – You need at least 2 ties to be resident
• 121 to 182 days – You need at least 1 tie to be resident
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If you were not UK resident in any of the three previous tax years:
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• 46 to 90 days – You need at least 4 ties to be resident (country tie doesn't apply)
• 91 to 120 days – You need at least 3 ties to be resident
• 121 to 182 days – You need at least 2 ties to be resident
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If you have fewer ties than required for your day count, you're non-resident.
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The 2025-2026 Changes: What You Need to Know
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April 6, 2025 marked a fundamental shift in UK tax policy. The old domicile-based system was abolished and replaced with a purely residence-based regime. This affects how foreign income, gains, and inheritance are taxed.
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Foreign Income and Gains (FIG) Relief
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If you become UK tax resident for the first time, you may qualify for four years of 100% relief on your foreign income and gains. To qualify, you must not have been UK tax resident in any of the 10 consecutive tax years immediately before your arrival.

During this four-year period, you can bring foreign income and gains into the UK without paying UK tax on them. This is a significant benefit for new arrivals and makes the UK more competitive with other countries offering special tax regimes.

If you were already UK resident on April 6, 2025, but within your first four years of residency, you can still claim FIG relief for the remainder of that four-year window. You can read more about how the FIG regime works in our guide to special tax regimes for foreign residents.

End of the Non-Domicile (Non-Dom) Regime

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The traditional non-dom rules have been completely abolished. From April 2025 onwards, all UK tax residents are subject to UK tax on their worldwide income and gains once any relief period expires. There is no remittance basis of taxation anymore.

If you previously used the remittance basis, you face a significant change. Your foreign income and gains are now taxable in the UK whether you bring them into the country or not.
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Temporary Repatriation Facility (TRF)
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To ease the transition, HMRC introduced the Temporary Repatriation Facility. This allows individuals who previously claimed the remittance basis to bring foreign income and gains into the UK at reduced tax rates.
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The rates are as follows:
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• 12% tax for remittances made in the 2025/26 or 2026/27 tax years
• 15% tax for remittances made in the 2027/28 tax year
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This facility applies to both attributed foreign income and gains held within offshore structures. If you have significant foreign income or gains accumulated overseas, the TRF may represent a valuable opportunity before it closes.
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Why UK Tax Residency Matters for Expats and Digital Nomads
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If you're an expat, digital nomad, or anyone who splits time between countries, your residency status determines your entire tax position. Getting it wrong can result in double taxation, penalties, and unexpected bills.
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Common scenarios where residency status becomes critical include:
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• Moving to or from the UK – You may be able to claim split-year treatment to reduce your UK tax exposure during the year of arrival or departure
• Working remotely across borders – If you're a digital nomad working for UK or overseas clients, your residency status affects where you pay tax on your employment or self-employment income
• Rental income from UK property – If you're non-resident but own UK property, different rules apply (see our guide for non-resident landlords)
• Foreign income and investments – Your residency status determines whether you owe UK tax on foreign dividends, interest, rental income, and capital gains
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You can learn more about specific scenarios in our articles on HMRC rules for UK income while abroad and whether you need to file a UK tax return if you have foreign income.
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Common Mistakes to Avoid
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Many individuals make costly errors when applying the SRT. These include:
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• Miscounting days – Not every day in the UK counts the same way; transit days and exceptional circumstances may be excluded
• Overlooking ties – Small connections (like having access to a spare room at your parents or spending the most amount of days in the UK) can establish ties you didn't know you had
• Assuming split-year treatment applies automatically – Split-year treatment has specific conditions; you must meet one of the qualifying cases
• Ignoring HMRC disclosure requirements – If you're required to complete a tax return, you must declare your residency status on the SA109 supplementary pages
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We've written a detailed guide on the most common Statutory Residence Test mistakes to help you avoid these pitfalls.
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Getting Professional Help
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The SRT is complex. Small details: like where your family lives or how many days you spent in the UK two years ago: can change your entire tax position. The 2025-2026 reforms add further complexity, particularly around the FIG regime, TRF, and IHT planning.

If you're unsure about your residency status, or if you're planning a move to or from the UK, professional advice is essential. We recommend that you work with a specialist UK tax advisor who understands the SRT and can assess your specific circumstances.

At Global Tax Consulting, we help expats, digital nomads, and internationally mobile individuals navigate UK tax residency rules. We provide UK tax residency assessments, advise on moving to the UK or leaving the UK, and support clients with expat tax returns.