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United Kingdom Statutory Residency Test ("SRT")


Whether you’re UK resident or not is important for tax purposes. Your residence status affects how much tax you pay and where you pay it.

Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income. Residents normally pay UK tax on all their income, whether it’s from the UK or abroad.

Whether you’re UK resident usually depends on how many days you spend in the UK in the tax year (6 April to 5 April the following year).

Under the Statutory Residency Test, you’ll only be resident in the UK for tax purposes if both of the following apply:

  • you meet one or more of (i) the automatic UK tests or (ii) the sufficient ties test
  • you do not meet any of the automatic overseas tests
Otherwise, you’ll be non-resident in the UK for tax purposes. These rules are set forth in the UK Statutory Residence Test ("SRT") introduced in the Finance Act 2013. The SRT allows you to work out your residence status for a tax year.

UK tests

You may be resident under the "automatic UK tests" if:

  • you spent 183 or more days in the UK in the tax year (for this purpose presence in the UK at midnight generally counts as a day in the UK)
  • your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year
  • you worked full-time in the UK for any period of 365 days and at least one day of that period was in the tax year you’re checking
You may also be resident under the "sufficient ties test" if you spent a number of days in the UK and you have additional ties to the UK, like work or family.

Overseas tests

You may be non-resident under the "automatic overseas tests" if:

  • you spent fewer than 16 days in the UK in the tax year (or 46 days if you have not been a UK resident for the 3 previous tax years)
  • you worked abroad full-time (averaging at least 35 hours a week), and spent fewer than 91 days in the UK, of which no more than 30 were spent working

Residency Day Count Tracking for United Kingdom

As should be apparent from this discussion, day count tracking is a critical factor in establishing that you are tax resident of United Kingdom. The United Kingdom statutory residency tests are extremely complicated. The Domicile365 App has been designed to provide precise day count tracking for individuals and enterprises, and has a specific set of United Kingdom tracking features to assist in monitoring your day counts for the UK statutory residency tests. Set up specific day count alerts for United Kingdom in the App. Track overnight days.

For more information on the Domicile365 App and its day count tracking features, please see our software page and download the Domicile365 App . Available for Apple and Android devices.

image of App on United Kingdom specific page showing day counts and tests

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors regarding these matters.