UK Statutory Residence Test (SRT) 2025/2026 Guide
Determine your UK tax residence status using HMRC's three-step Statutory Residence Test. Correct determination is critical — UK tax residents are taxed on worldwide income and gains as they arise, while non-residents are only taxed on UK-source income.
HMRC's SRT must be applied strictly in sequence. Step 1: If any Automatic Overseas Test is met → you are Non-Resident (STOP). Step 2: If no overseas test met, check Automatic UK Tests — if any is met → you are UK Resident (STOP). Step 3: Only if both steps are inconclusive, apply the Sufficient Ties Test using day count vs. number of UK ties.
Automatic Overseas Tests
If ANY of these are met → you are automatically Non-Resident for the tax year
Test 1: The 16-Day Rule (for Previously Resident Individuals)
You were UK tax resident in one or more of the 3 preceding tax years AND you spend fewer than 16 days in the UK in the current tax year. This is the strictest threshold and mainly applies to individuals who recently left the UK.
Test 2: The 46-Day Rule (for Non-Previously Resident Individuals)
You were not UK tax resident in any of the 3 preceding tax years AND you spend fewer than 46 days in the UK in the current tax year. This applies to genuine new arrivals or those who have been non-resident for 3+ years.
Test 3: Full-Time Work Abroad
You work full-time overseas (broadly 35+ hours/week average across the year with no significant break) AND spend fewer than 91 days in the UK AND work in the UK for fewer than 31 days. This is designed for individuals on international assignments for UK employers.
Automatic UK Tests
If ANY of these are met → you are automatically UK Tax Resident for the tax year
Test 1: The 183-Day Rule (Most Common)
You spend 183 days or more in the UK during the tax year. A day is counted if you are present in the UK at midnight at the end of that day. Transit days where you pass through the UK without stopping are generally not counted. This is the most straightforward test and catches almost all individuals who spend a significant portion of the year in the UK.
Test 2: The Home in the UK Test
You have a home in the UK that is available to you for at least 91 consecutive days during the tax year AND you actually use that home for at least 30 days during the year AND (if you have an overseas home) you spend fewer than 30 days in your overseas home during the year. This catches expats who keep a UK property available.
Test 3: Full-Time Work in the UK
You work full-time in the UK (35+ hours/week on average) for a period of 365 days (which can span two tax years), with no significant breaks (gaps of 60+ days), during which the majority of that work is done in the UK. At least one day of that 365-day period falls within the tax year in question.
Sufficient Ties Test
Only applies if Steps 1 & 2 are inconclusive — residence depends on UK day count vs. number of UK ties
The Sufficient Ties Test evaluates your connection to the UK. Your UK residence status depends on how many days you spend in the UK compared to how many UK ties you hold. Arriver rules (never or not recently UK resident) and Leaver rules (previously UK resident) differ in their thresholds.
The 5 UK Ties:
Family Tie
Your spouse, civil partner, or minor child (under 18) is UK tax resident. The family member must live in the UK (not just visit). UK-resident children count even if you have no contact with them.
Accommodation Tie
You have a place to live in the UK that is available to you for a continuous period of 91 days or more during the tax year, and you actually spend at least one night there during the year. This includes staying at a family member's home if you have routine access to it.
Work Tie
You work in the UK for 40 or more days during the tax year. A "work day" is a day where you do more than 3 hours of work in the UK. This includes remote work done while physically present in the UK.
90-Day Tie
You spent more than 90 days in the UK in either or both of the 2 preceding tax years. This is a backward-looking test based on your previous presence — it penalises those who have recently been spending significant time in the UK.
Country Tie (Leavers Only)
The UK is the country in which you spent the greatest number of days during the tax year — or if equal, one of the countries where you spent most time. This only applies to individuals who were UK resident in at least 1 of the 3 preceding tax years.
Sufficient Ties Threshold Tables:
Leavers (Previously UK Resident)
| Days in UK | Ties Needed for Residency |
|---|---|
| 16 – 45 days | 4+ ties |
| 46 – 90 days | 3+ ties |
| 91 – 120 days | 2+ ties |
| 121 – 182 days | 1+ ties |
Arrivers (Not Previously UK Resident)
| Days in UK | Ties Needed for Residency |
|---|---|
| 46 – 90 days | 4 ties (all) |
| 91 – 120 days | 3+ ties |
| 121 – 182 days | 2+ ties |
| 183+ days | Automatic UK Resident |
Split Year Treatment
Split Year Treatment divides a tax year into a UK resident part and a non-resident part. It applies automatically (not by election) if you meet one of 8 qualifying cases defined in Schedule 45, Finance Act 2013. The key practical consequence is that only income and gains arising in the UK resident part of the year are subject to UK tax on the arising basis.
Common Split Year Cases:
- Case 1: Starting full-time work overseas mid-year (leaving UK for overseas work).
- Case 4: Starting to have a home in the UK only (arriving in UK mid-year to establish a home).
- Case 5 / 8: Coming to live in the UK and starting full-time work.
UK Tax Implications of Residence Status
| Tax Status | Income Taxed | Capital Gains | Key Form |
|---|---|---|---|
| UK Resident | Worldwide income (all sources) | Worldwide gains (all disposals) | SA100 + SA109 |
| UK Non-Resident | UK-source income only | UK land/property only (ATED/NRCGT) | SA100 + SA109 |
| FIG Regime (Yr 1–4) | UK income + Foreign income exempt for 4 years | UK gains taxed; Foreign gains exempt for 4 years | SA100 + SA109 |
🔗 For 2026 Non-Dom FIG Regime details see UK Non-Dom Tax Changes 2025/2026 →
All SRT rules on this page are sourced directly from HMRC statutory guidance and Finance Act 2013 legislation:
- • HMRC RDR3 Statutory Residence Test (Official Manual): gov.uk/rdr3-statutory-residence-test
- • Finance Act 2013, Schedule 45 (Statutory Residence Test): legislation.gov.uk/ukpga/2013/29/schedule/45
- • HMRC Tax on Foreign Income: gov.uk/tax-foreign-income
- • HMRC Self Assessment SA109 Form (Residence): gov.uk/sa109-residence-form
- • LITRG (Low Incomes Tax Reform Group) SRT Guidance: litrg.org.uk/statutory-residence-test
⚠️ Tax residency determinations can carry significant financial consequences. Always verify your specific situation with HMRC's RDR3 guidance or consult a qualified UK tax adviser.