Shorter Reads

Statutory Residence Test

The SRT comprises two primary tests: an “automatic test” and a “sufficient ties” test.  The “automatic test” immediately determines that certain people are resident in the UK or not resident in the UK.  For more complex cases, the “sufficient ties test” is used and this takes into account a person’s “ties” with the UK. An individual’s ties might include family ties, available accommodation and employment (amongst others).

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Published 30 January 2025

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Whether someone is tax resident in the UK is determined by the statutory residence test (“SRT”)

The SRT comprises two primary tests: an “automatic test” and a “sufficient ties” test.  The “automatic test” immediately determines that certain people are resident in the UK or not resident in the UK.  For more complex cases, the “sufficient ties test” is used and this takes into account a person’s “ties” with the UK. An individual’s ties might include family ties, available accommodation and employment (amongst others).

The tests rely partly on counting days spent in the UK.  A day is viewed as having been spent in the UK if the person was in the UK at midnight at the end of the day but is not counted if they were in the UK simply in transit to somewhere else.

Automatic tests

The SRT rules provide for both automatic overseas tests and automatic UK resident tests.  You will be automatically UK tax resident if you have spent 183 nights in the UK in a tax year.  There are additional rules if you have a home in the UK and/or have a home overseas, and whether you work full time in the UK.

Depending on whether you have been resident in the UK before the tax year in question, then you can spend either 16 or 46 days in the UK and remain automatically not UK resident.  This is extended to 91 days if you work full time overseas and limit the time spent working in the UK.

If you do not clearly fall into one of the automatic tests, then you should consider whether you will UK tax resident under the sufficient ties test.

Sufficient ties test

The sufficient ties test looks at your connecting factors to the UK.  Specifically, it takes into account whether you have been UK resident in previous years, how many days you spend in the UK and how many connecting factors you have.  The more connecting factors you have, the fewer the number of days that will lead to residence.

Broadly speaking, the test considers the following factors:

  • Whether you have any family in the UK, including a spouse or minor child;
  • Whether you have any accommodation available to you (i.e. you stay somewhere other than a hotel on your visit);
  • Any work you have undertaking whilst in the UK;
  • If you spent 90 days in the UK in either of the previous two tax years;
  • The country in which you spend the most day – your “main country“.

There are detailed rules that could impact the availability of a tie to you and if you intend to rely on these tests, we recommend you take further advice to ensure the test are applied accurately.

Once you have determined the applicable ties, you will then need to consider the number of days you spend in the UK and different criteria apply depending on whether you have been resident in the previous years.

If you have not been resident in the UK for any of the preceding three tax years, the criteria are as follows:

Number of ties (main country tie can be ignored) Days that leads to residence
All 4 More than 45
3 More than 90
2 More than 120
0 or 1 More than 182

If you have been resident in the UK for any of the preceding three tax years, the criteria are as follows:

Number of ties (main country tie is included) Days that leads to residence
All 4 More than 16
3 More than 45
2 More than 90
1 More than 120
0 More than 182

Moving to the UK part way through a tax year

If you move to or from the UK part way through a tax year, then you may be able to ‘split’ the tax year into “non-resident” and “resident” parts. There are different rules that may allow you to split your tax year, depending on our work status and whether you have a home elsewhere in the world.

If you would like further information and guidance on the circumstances in which you may or may not be tax resident in the UK, then please contact the team.

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Shorter Reads

Statutory Residence Test

The SRT comprises two primary tests: an “automatic test” and a “sufficient ties” test.  The “automatic test” immediately determines that certain people are resident in the UK or not resident in the UK.  For more complex cases, the “sufficient ties test” is used and this takes into account a person’s “ties” with the UK. An individual’s ties might include family ties, available accommodation and employment (amongst others).

Published 30 January 2025

Associated sectors / services

  • Tax & Estate Planning
  • UK trusts, tax and estate planning
  • UK/USA tax & estate planning

Authors

Whether someone is tax resident in the UK is determined by the statutory residence test (“SRT”)

The SRT comprises two primary tests: an “automatic test” and a “sufficient ties” test.  The “automatic test” immediately determines that certain people are resident in the UK or not resident in the UK.  For more complex cases, the “sufficient ties test” is used and this takes into account a person’s “ties” with the UK. An individual’s ties might include family ties, available accommodation and employment (amongst others).

The tests rely partly on counting days spent in the UK.  A day is viewed as having been spent in the UK if the person was in the UK at midnight at the end of the day but is not counted if they were in the UK simply in transit to somewhere else.

Automatic tests

The SRT rules provide for both automatic overseas tests and automatic UK resident tests.  You will be automatically UK tax resident if you have spent 183 nights in the UK in a tax year.  There are additional rules if you have a home in the UK and/or have a home overseas, and whether you work full time in the UK.

Depending on whether you have been resident in the UK before the tax year in question, then you can spend either 16 or 46 days in the UK and remain automatically not UK resident.  This is extended to 91 days if you work full time overseas and limit the time spent working in the UK.

If you do not clearly fall into one of the automatic tests, then you should consider whether you will UK tax resident under the sufficient ties test.

Sufficient ties test

The sufficient ties test looks at your connecting factors to the UK.  Specifically, it takes into account whether you have been UK resident in previous years, how many days you spend in the UK and how many connecting factors you have.  The more connecting factors you have, the fewer the number of days that will lead to residence.

Broadly speaking, the test considers the following factors:

  • Whether you have any family in the UK, including a spouse or minor child;
  • Whether you have any accommodation available to you (i.e. you stay somewhere other than a hotel on your visit);
  • Any work you have undertaking whilst in the UK;
  • If you spent 90 days in the UK in either of the previous two tax years;
  • The country in which you spend the most day – your “main country“.

There are detailed rules that could impact the availability of a tie to you and if you intend to rely on these tests, we recommend you take further advice to ensure the test are applied accurately.

Once you have determined the applicable ties, you will then need to consider the number of days you spend in the UK and different criteria apply depending on whether you have been resident in the previous years.

If you have not been resident in the UK for any of the preceding three tax years, the criteria are as follows:

Number of ties (main country tie can be ignored) Days that leads to residence
All 4 More than 45
3 More than 90
2 More than 120
0 or 1 More than 182

If you have been resident in the UK for any of the preceding three tax years, the criteria are as follows:

Number of ties (main country tie is included) Days that leads to residence
All 4 More than 16
3 More than 45
2 More than 90
1 More than 120
0 More than 182

Moving to the UK part way through a tax year

If you move to or from the UK part way through a tax year, then you may be able to ‘split’ the tax year into “non-resident” and “resident” parts. There are different rules that may allow you to split your tax year, depending on our work status and whether you have a home elsewhere in the world.

If you would like further information and guidance on the circumstances in which you may or may not be tax resident in the UK, then please contact the team.

Associated sectors / services

  • Tax & Estate Planning
  • UK trusts, tax and estate planning
  • UK/USA tax & estate planning

Authors

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