Tax Residency Calculator

Statutory Residence Test (SRT)

The SRT came into effect on 6 April 2013. For information about the full test, read RDRM11000 onwards.

The test allows you to work out your residence status for a tax year. Each tax year is looked at separately, so you may be resident in the UK in one year but not the next, or vice versa.

The SRT takes into account:

• the amount of time you spend and, where relevant, work in the UK
• the connections you have with the UK

It is split into the following parts:

• automatic overseas tests
• automatic UK tests
• sufficient ties test
• application of the SRT to deceased persons
• split years

If you’ve been in the UK for 183 or more days you’ll be a UK resident. There is no need to consider any other tests.

You’ll be resident in the UK for a tax year and at all times in that tax year if:

• you do not meet any of the automatic overseas tests
• you meet one of the automatic UK tests or the sufficient ties test

Take the following steps to find out your residence status under the SRT:

• if you’ve been in the UK for less than 183 days in the tax year go to step 2
• if you meet any of the automatic overseas tests you will not be resident in the UK for that tax year. If you do not meet any of these tests go to step 3
• if you meet any of the automatic UK tests or the sufficient ties test, you will be UK resident for that tax year. If you do not meet any of these tests you will not be UK resident for that tax year

Step 2. Automatic overseas tests

There are 3 tests to consider.

2.1 First automatic overseas test

You’ll be non-UK resident for the tax year if you were resident in the UK for one or more of the 3 tax years before the current tax year, and you spend fewer than 16 days in the UK in the tax year.

2.2 Second automatic overseas test

You’ll be non-UK resident for the tax year if you were resident in the UK for none of the 3 tax years before the current tax year, and spend fewer than 46 days in the UK in the tax year.

2.3 Third automatic overseas test

You’ll be non-UK resident for the tax year if you work full-time overseas over the tax year and:

• you spend fewer than 91 days in the UK in the tax year
• the number of days on which you work for more than 3 hours in the UK is less than 31
• there is no significant break from your overseas work

A significant break is when at least 31 days go by and not one of those days is a day where you:

• work for more than 3 hours overseas
• would have worked for more than 3 hours overseas, but you did not do so because you were on annual leave, sick leave or parenting leave

If you have a significant break from overseas work you’ll not qualify for full-time work overseas. The test:

• can apply to both employees and the self-employed
• does not apply to voluntary workers or workers with a job on board a vehicle, aircraft or ship

Step 3. Automatic UK tests

There are 3 tests to consider.

3.1 First automatic UK test

You’ll be UK resident for the tax year if you spend 183 days or more in the UK in the tax year.

3.2 Second automatic UK test

You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply:

• there is or was at least one period of 91 consecutive days when you had a home in the UK
• at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year
• at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

If you have more than one home in the UK you should consider each of those homes separately to see if you meet the test. You need only meet this test in relation to one of your UK homes.

4. Sufficient ties test

Use the sufficient ties test to work out your UK residence status for the tax year if you do not meet either any of the:

• automatic overseas tests
• automatic UK tests

You’ll need to consider your connections to the UK, known as ‘ties’, to work out if your ties, taken together with the number of days you spend in the UK, will make you resident in the UK for that particular tax year.

If you were not UK resident in any of the 3 tax years before the one you are considering, you’ll need to check if you have any of the following:

• a family tie
• an accommodation tie
• a work tie
• a 90 day tie

If you were resident in the UK in one or more of the 3 tax years before the one you are considering, you’ll also have to check whether you have a country tie.

Complexities:

However, there are some complexities and inconsistencies in these tests, such as the differences between accommodation and home criteria, full-time work in the UK versus overseas, and various day counting methods for different purposes. Uncertainties also exist, particularly regarding what qualifies as a 'home' and the interpretation of 'exceptional circumstances' when counting days of presence in the UK.

Keeping accurate records is crucial to determine your residency position and provide evidence to HMRC in case of an inquiry.

Navigating HMRC's residence tests can be complex, but understanding these rules is essential to ensure you meet your tax obligations correctly. Stay informed and consult a tax advisor for specific guidance on your situation.