Statutory Residence Test Evaluator
What Your SRT Result Means for UK Tax
Your UK tax residence status determines which income and gains HMRC can tax. The difference is significant:
🇬🇧 If UK Tax Resident
- Taxed on worldwide income — all sources, wherever earned
- Taxed on worldwide capital gains (all disposals)
- Must file Self Assessment SA100 + SA109 if you have foreign income
- UK income tax rates apply (20% basic, 40% higher, 45% additional)
- New arrivals may qualify for 4-Year FIG regime if 10+ years non-resident before arrival
🏡 If Non-UK Tax Resident
- Taxed on UK-source income only — not foreign income
- UK residential property gains still taxed (NRCGT)
- May still need to file SA100 + SA109 to claim personal allowance
- Double Tax Treaty (DTT) may still apply to UK income
- Leaving UK mid-year: check if Split Year Treatment applies
💡 New Arrivals (After 10+ Years Abroad): If you become UK resident after at least 10 consecutive tax years of non-UK residence, you may qualify for the 4-Year Foreign Income & Gains (FIG) regime — 0% UK tax on all foreign income and gains for the first 4 UK tax years. See our Non-Dom FIG Regime Guide.
Quick SRT Rules Reference
| Test | Threshold | Result |
|---|---|---|
| Automatic Overseas Test 1 | Fewer than 16 days (prev. UK resident) | Non-Resident |
| Automatic Overseas Test 2 | Fewer than 46 days (new arrival, not resident 3 prev. years) | Non-Resident |
| Automatic Overseas Test 3 | Full-time work abroad, fewer than 91 days in UK, fewer than 31 UK work days | Non-Resident |
| Automatic UK Test 1 | 183+ days in the UK at midnight | UK Resident |
| Automatic UK Test 2 | Home in UK available 91+ consecutive days, used 30+ nights | UK Resident |
| Automatic UK Test 3 | Full-time work in UK (35+ hrs/week for 365 days) | UK Resident |
| Sufficient Ties — Leaver (16–45 days) | 4+ UK ties from 5 possible | UK Resident |
| Sufficient Ties — Leaver (46–90 days) | 3+ UK ties | UK Resident |
| Sufficient Ties — Leaver (91–120 days) | 2+ UK ties | UK Resident |
| Sufficient Ties — Leaver (121–182 days) | 1+ UK ties | UK Resident |
GOV.UK VerifiedOfficial UK Government References & Legal Sources
HMRC SRT calculator logic derived from HMRC RDR3 Statutory Residence Test rules:
- • HMRC RDR3 Statutory Residence Test Manual: gov.uk/rdr3-statutory-residence-test
- • Finance Act 2013, Schedule 45 (SRT Legislation): legislation.gov.uk/ukpga/2013/29/schedule/45
- • HMRC SA109 Residence Supplement Form: gov.uk/sa109-residence-form
- • HMRC Tax on Foreign Income: gov.uk/tax-foreign-income
- • LITRG SRT Guidance (Low Incomes Tax Reform Group): litrg.org.uk/statutory-residence-test
⚠️ This calculator provides a simplified estimate based on the Automatic and Sufficient Ties tests. The full SRT has additional nuances including full-time overseas work test, home in UK test, and Split Year Treatment. Always verify with HMRC RDR3 or a qualified UK tax adviser.
SRT Thresholds
Automatic Overseas< 16 Days
Automatic UK≥ 183 Days