How the statutory residence test works
Since April 2013, HMRC has decided UK tax residence with the statutory residence test (SRT). The tests are applied in this order, and the first one that gives an answer decides it:
- Automatic overseas tests. Meet any one and you are not UK resident:
- You were UK resident in one or more of the previous 3 tax years and spend fewer than 16 days in the UK.
- You were not UK resident in any of the previous 3 tax years and spend fewer than 46 days in the UK.
- You work full-time overseas, spend fewer than 91 days in the UK, and work more than 3 hours in the UK on fewer than 31 days.
- Automatic UK tests. Meet any one and you are UK resident:
- You spend 183 days or more in the UK.
- Your only home is in the UK, as described in the form above.
- You work full-time in the UK for a 365-day period, as described above.
- Sufficient ties test. If neither set of automatic tests settles it, count your UK days and your UK ties.
Sufficient ties table
| Days in the UK | Leaver (UK resident in 1+ of last 3 years) | Arriver (not resident in any) |
|---|---|---|
| Fewer than 16 | Always non-resident | Always non-resident |
| 16–45 | Resident with 4 ties or more | Always non-resident |
| 46–90 | Resident with 3 ties or more | Resident with all 4 ties |
| 91–120 | Resident with 2 ties or more | Resident with 3 ties or more |
| 121–182 | Resident with 1 tie or more | Resident with 2 ties or more |
| 183 or more | Always resident | Always resident |
Arrivers can only have four ties, because the country tie applies only to leavers.
What counts as a day in the UK?
A day counts if you are in the UK at midnight at the end of it, which is why the trip list above counts nights. There are exceptions for days in transit (if you don't do anything unrelated to your journey) and for up to 60 days of exceptional circumstances beyond your control. There is also a deeming rule: if you were UK resident in at least one of the previous 3 years, have at least 3 ties, and were in the UK on more than 30 days without staying overnight, the days above 30 are added to your count. This calculator doesn't apply the deeming rule.