HMRC Statutory Residence Test Sequence
1. Automatic UK Test 1 (183+ days). 2. Automatic Overseas Tests (<16 or <46 days, or full-time overseas work). 3. Automatic UK Tests 2 & 3 (home / work). 4. Sufficient Ties Test.
SRT Tax Residence Evaluator
Evaluates days in UK, prior residence history, automatic tests, and ties
HMRC SRT Decision Hierarchy
| Step | Statutory Stage | Rule Effect |
|---|---|---|
| 1 | Automatic UK Test 1 | 183+ UK days = Automatic UK Tax Resident |
| 2 | Automatic Overseas Tests | Satisfying any overseas test (<16/46 days or full-time overseas work) = Non-Resident |
| 3 | Automatic UK Tests 2 & 3 | Qualifying UK Home or Full-Time UK Work = Automatic UK Tax Resident |
| 4 | Sufficient Ties Test | Evaluated only if no automatic test determines residence |
Frequently Asked Questions (6 Detailed FAQs)
The SRT determines UK tax residence for a tax year via automatic UK tests, automatic overseas tests, and sufficient ties.
Yes. Spending 183 days or more in the UK during a tax year satisfies Automatic UK Test 1.
Yes. Automatic overseas tests (<16 days for leavers, <46 days for arrivers, or full-time overseas work) establish non-residence.
Ties include Family, Accommodation, Work, 90-Day tie, and Country tie (for leavers).
You have a 90-day tie if you spent more than 90 days in the UK in either of the previous 2 tax years.
From 6 April 2025, qualifying new UK residents (following 10 years non-residence) can claim 100% tax relief on foreign income & gains for up to 4 tax years.
Official HMRC Sources
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SRT Key Benchmarks
Automatic UK Test 1183+ Days
Leaver Non-Resident<16 Days
Arriver Non-Resident<46 Days
FIG Regime4 Years Relief