UK Statutory Residence Test (SRT) Complete Guide 2026
Comprehensive 2026 guide to the UK Statutory Residence Test under Schedule 45 Finance Act 2013: the correct SRT sequence, automatic overseas and automatic UK tests, sufficient-ties tables, 183-day rule, midnight and deeming rules, exceptional circumstances, work-day calculations, split-year interaction and SA109 reporting.
Statutory Sequence & 3-Tier Test Order
The Statutory Residence Test determines UK residence separately for each tax year. HMRC’s current guidance uses a specific sequence: first consider whether the individual has spent 183 days or more in the UK; if not, consider the automatic overseas tests; if none applies, consider the second and third automatic UK tests; and, if those also do not determine the result, apply the sufficient-ties test. This is more precise than describing the SRT simply as a three-stage Overseas → UK → Ties hierarchy.
High-Level SRT Decision Matrix
The table below summarizes the core statutory thresholds across SRT stages:
| SRT Test | Core Condition | Outcome / Next Step |
|---|---|---|
| First Automatic UK Test | 183 or more UK days in the tax year | UK resident; no other SRT tests need to be considered |
| First Automatic Overseas Test | UK resident in at least 1 of previous 3 tax years + fewer than 16 UK days | Non-UK resident if all conditions are met |
| Second Automatic Overseas Test | Not UK resident in any of previous 3 tax years + fewer than 46 UK days | Non-UK resident if all conditions are met |
| Third Automatic Overseas Test | Full-time overseas work + no significant break + fewer than 91 UK days + fewer than 31 UK work days over 3 hours | Non-UK resident if all conditions are met |
| Second Automatic UK Test | Qualifying UK home for the required 91-consecutive-day period, at least 30 days in the tax year, with the required overseas-home condition | UK resident if all conditions are met |
| Third Automatic UK Test | Full-time UK work over a qualifying 365-day period, no significant break, more than 75% UK-work ratio and at least 1 qualifying UK workday in the tax year | UK resident if all conditions are met |
| Sufficient Ties Test | Current-year UK days combined with statutory UK ties and previous 3-year residence history | UK resident if the applicable Table A or Table B threshold is met |
The Midnight Rule & Work Day Definitions
For SRT day counting, a person generally spends a UK day when they are present in the UK at the end of the day (midnight). This ordinary rule is subject to the deeming rule, transit-day rules and qualifying exceptional circumstances. For work, a day is relevant where the individual works for more than 3 hours in the UK. The work calculation has different roles: fewer than 31 UK workdays is a condition of the third automatic overseas test, while 40 or more UK workdays create a work tie under the sufficient-ties test.
Exceptional Circumstances Allowance
A maximum of 60 days in a tax year may potentially be disregarded where the statutory exceptional-circumstances conditions are met. The 60-day figure is a maximum, not an entitlement. The circumstances must be exceptional and outside the individual’s control, and the individual must intend to leave the UK as soon as reasonably practicable. Exceptional-circumstances treatment is available only for the SRT counts to which the legislation applies; it is not a universal deduction from every test.
First Automatic UK Test — 183 Days
The first automatic UK test is deliberately simple: if an individual spends 183 days or more in the UK in the relevant tax year, they are UK resident for that year. There is no need to consider the automatic overseas tests, the other automatic UK tests or the sufficient-ties test. The 183-day threshold applies to the statutory UK day count, which can be affected by qualifying exceptional circumstances and the relevant day-count rules.
Automatic Overseas Test 1 — Previous UK Residence
The first automatic overseas test can apply where the individual was UK resident in at least one of the three tax years immediately before the relevant tax year and spends fewer than 16 days in the UK during the relevant year. If all conditions are met, the individual is automatically non-UK resident.
Automatic Overseas Test 2 — No UK Residence in Previous 3 Years
The second automatic overseas test applies only if the individual was not UK resident in any of the three tax years immediately preceding the relevant year. They must then spend fewer than 46 days in the UK in the relevant year. A person who fails this test because they spend 46 or more UK days must move on to the third automatic overseas test, assuming they have not already become UK resident under another applicable test.
Automatic Overseas Test 3 — Full-Time Overseas Work
The third automatic overseas test applies where the individual works sufficient hours overseas during the relevant tax year, has no significant break from overseas work, works for more than 3 hours in the UK on fewer than 31 days, and spends fewer than 91 UK days in the tax year. The full-time overseas-work calculation is detailed and should not be reduced to a simple 35-hour weekly rule.
Automatic UK Test 2 — UK Home Test
The second automatic UK test is not simply 'having your only home in the UK for 91 days'. It has several stages. The individual must have a UK home in which they are present on at least 30 days in the tax year. They must have that qualifying UK home for at least 91 consecutive days, at least 30 of which fall in the relevant tax year. During the relevant 91-day period they must have no overseas home, or, if they do have one or more overseas homes, must be present in each overseas home on fewer than 30 days in the tax year.
Automatic UK Test 3 — Full-Time UK Work
The third automatic UK test applies where an individual works full-time in the UK over a 365-day period, has no significant break from UK work, more than 75% of the days on which they work for more than 3 hours are UK workdays, and at least one day in the 365-day period that falls within the tax year is a UK workday over 3 hours. The test can be satisfied using a qualifying 365-day period that overlaps the tax year rather than necessarily matching the tax year.
Sufficient-Ties Test — Former UK Residents
If an individual was UK resident in one or more of the three tax years immediately before the year under consideration, the sufficient-ties test uses the former-resident thresholds. The five possible ties are family, accommodation, work, 90-day and country ties. The number of ties needed falls as the number of current-year UK days rises.
| UK Days in Current Year | Minimum Ties Required |
|---|---|
| 16–45 days | At least 4 ties |
| 46–90 days | At least 3 ties |
| 91–120 days | At least 2 ties |
| 121–182 days | At least 1 tie |
Sufficient-Ties Test — Individuals Not Resident in Previous 3 Years
If the individual was not UK resident in any of the three tax years immediately before the year under consideration, the country tie does not apply and the test uses the four remaining ties: family, accommodation, work and 90-day. The thresholds are different from those for former UK residents.
| UK Days in Current Year | Minimum Ties Required |
|---|---|
| 16–45 days | Not sufficient to establish residence under Table B |
| 46–90 days | All 4 ties |
| 91–120 days | At least 3 ties |
| 121–182 days | At least 2 ties |
The Five UK Ties
The sufficient-ties test uses five possible UK ties for former UK residents and four for people who were non-resident in all three previous tax years. The ties are family, accommodation, work, 90-day and country. Each tie has its own statutory definition, so a person should not count a tie simply because they have a family member, property or business connection in the UK.
The 90-Day Tie — Exact Rule
The 90-day tie exists where the individual spent more than 90 days in the UK in either or both of the two immediately preceding tax years. Each year is tested separately. The days are not added together. Therefore, 50 UK days in one prior year plus 50 in the other does not create a 90-day tie, while 91 days in either one of those years does.
Midnight Rule, Deeming Rule & Transit Days
A UK day normally arises when the individual is present in the UK at the end of the day. The deeming rule can increase the day count by treating certain non-midnight UK visits as UK days. It applies where the individual was UK resident in at least one of the previous three tax years, has at least three UK ties in the current year and has more than 30 qualifying non-midnight UK days. The deeming rule does not apply to the fewer-than-91-day condition of the third automatic overseas test. Qualifying transit days can be excluded where the statutory transit conditions are satisfied.
Work-Day Rules — 3 Hours, 40-Day Tie & Full-Time Tests
Work has its ordinary meaning under the SRT and includes employment duties and self-employed activity. A day with more than 3 hours of UK work is relevant to the work calculations. The same 3-hour threshold is used in several different tests, but the thresholds and calculations differ. The third automatic overseas test requires fewer than 31 UK workdays; a work tie requires 40 or more UK workdays; the third automatic UK test uses a 365-day full-time-work calculation and a more-than-75% UK-work ratio.
Exceptional Circumstances — 60-Day Maximum
A maximum of 60 days can be ignored where the statutory exceptional-circumstances rules apply. The circumstances must be exceptional and outside the individual's control. HMRC examples can include serious illness or major travel disruption, but the question is fact-specific and includes what options were realistically available to the individual and whether they intended to leave the UK as soon as reasonably practicable. The 60-day limit is not a free allowance and can apply across several events in the same tax year.
Relevant Jobs & Six Cross-Border Trips
If an individual has a relevant job at any time during the tax year, the third automatic UK test and third automatic overseas test do not apply if at least six qualifying cross-border trips in that year begin or end in the UK. The other automatic tests can still apply, and the sufficient-ties test remains available if no automatic test determines residence.
Split-Year Treatment & Previous-Year Residence
Split-year treatment is separate from determining whether the individual is UK resident for the tax year. Where split-year treatment applies, the year still counts as a full year of UK residence for certain SRT historical tests, including determining residence in the previous three tax years. Split-year treatment also does not itself determine residence under a double taxation agreement.
SRT, Treaty Residence & Double Taxation Agreements
UK domestic residence under the SRT is not the same thing as residence under a double taxation agreement. An individual can be UK resident under domestic law and also resident in another country under that country's law. If both states claim residence, the relevant treaty's tie-breaker provisions must be considered separately. Passing an automatic overseas test does not automatically determine treaty residence in another state.
SRT & the 2025/26 Foreign Income and Gains Regime
The UK's Foreign Income and Gains (FIG) regime applies from 6 April 2025 to qualifying new UK residents and is separate from the SRT itself. The SRT determines whether an individual is UK resident; the FIG regime then provides a potential relief for qualifying foreign income and gains if its separate conditions and claim requirements are met. A person should therefore not describe non-UK residence, split-year treatment and FIG relief as interchangeable concepts.
SA109 — Reporting SRT Residence
Where a taxpayer files Self Assessment and needs to report residence information, SA109 is the relevant supplementary form. The SRT determines the legal residence position; SA109 reports the facts and claims or elections required by the form. The current 2026 SA109 and notes should be used for 2025–26 returns. The exact boxes depend on the taxpayer's circumstances, including split-year treatment, residence status, remittance/FIG information and foreign income/gains information.
Record Keeping & HMRC Audit Evidence
HMRC recommends detailed records where residence depends on work and day counts. Useful evidence includes travel schedules, tickets and boarding cards, work calendars/timesheets showing hours and location, employment contracts, records of breaks between employments, annual/sick/parenting leave, UK and overseas home records, dependent-child visits and evidence of exceptional circumstances. There is no single HMRC-mandated evidence document that guarantees non-residence.