Statutory Residence Test Print

The Statutory Residence Test (“SRT”) sets out the requirements for an individual to be automatically resident overseas, or automatically resident in the UK. For individuals who fall somewhere between these parameters the SRT sets out a series of sufficient ties tests. These tests are based on lifestyle and have been coupled with a day count to establish whether or not the individual is resident in the UK. The tests are slightly different for individuals arriving or leaving the UK.

Under the SRT an individual is resident for the whole tax year if he meets the residence conditions for any part of the year. The individual may be able to claim Split-Year treatment to exclude his overseas income and gains from liability to UK tax for the part of the year he lives overseas. This is discussed further in the section on Split-Year Treatment.

An individual should take the following steps to determine whether he is resident in the UK for a particular tax year:

Establish whether he has spent 183 days in the UK during the tax year under review. If so, he will be resident in the UK. If not:

  1. Consider whether any of the 3 automatic overseas tests apply. If one of these tests is met, then the individual is not resident in the UK for that year. If none of those tests are met:
  2. Consider the second and third automatic UK tests. If one of these is met, the individual is UK resident, if none of these tests is met:
  3. Consider the sufficient ties test. If this test is met, the individual is UK resident. If the test is not met, then the individual is not UK

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