The statutory residence test

Q: What are the automatic UK tests?

There are four (paragraphs 6 to 10): 183 days: you spend at least 183 days in the UK in the tax year. Only home in the UK: you have a home in the UK, you are present there on at least 30 days in the year, and there is a period of 91 consecutive days, at least 30 of them in the year, when you have that home and either have no overseas home or spend fewer than 30 days in any overseas home. Full time work in the UK: you work an average of 35 hours a week in the UK over a 365 day period, with no significant break, more than 75% of your days with more than 3 hours' work are UK work days, and at least one UK work day falls in the tax year. Death: a test for someone who dies in the year after being resident under the automatic test in each of the previous 3 years, with a home in the UK. A "home" can be a building, a vehicle or a vessel, but a holiday home or temporary retreat used only occasionally does not count (paragraph 25).

Q: What mistakes do people make?

Relying on the 183 day rule alone. Many people with fewer than 90 UK days are resident under the ties test. Forgetting the 90 day tie looks backwards. Days spent in the UK in the previous two years can create a tie this year. Keeping a UK home "for visits". A property available for 91 days where you stay even one night is an accommodation tie. Ignoring day trips. The deeming rule can turn days without a UK midnight into UK days. Poor records. Keep a travel diary, boarding passes and work logs so that UK days, midnights and work days can be evidenced if your Self Assessment return is questioned. If HMRC opens a check into your return, tax investigation insurance pays your accountant's fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote. See also: UK IT consultants working abroad: the tax guide; UK IT contractor working from Australia; UK IT contractor working from Cyprus; UK IT contractor working from Dubai: UK tax guide; UK IT contractor working from France: tax guide; UK IT contractor working from Germany: tax guide; UK IT contractor working from Ireland; UK IT contractor working from Portugal: UK tax guide; UK IT contractor working from Spain: UK tax guide; UK IT contractor working from the Netherlands; UK IT contractor working from the USA: tax guide.

The statutory residence test (SRT) decides whether an individual is UK resident for a tax year. You work through it in a fixed order: if you meet any automatic overseas test you are not UK resident; if not, you are resident if you meet any automatic UK test; and if neither applies, the sufficient ties test compares your days in the UK with the number of UK ties you have. The rules are in Schedule 45 to the Finance Act 2013 and have applied since the 2013 to 2014 tax year.

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Where does the statutory residence test come from?

Section 218 of the Finance Act 2013 introduced Schedule 45, which sets out the residence rules, split year treatment and the temporary non residence rules. Paragraph 1 says the test decides residence for income tax and capital gains tax, and for inheritance tax and corporation tax where an individual’s residence is relevant. Paragraph 153 applies it from 2013 to 2014. It decides residence in the UK as a whole, not in England, Scotland, Wales or Northern Ireland separately. HMRC’s guidance is in the Residence and FIG Regime Manual from RFIG20000 and in the RDR3 guidance note.

Paragraph 3 says you are resident for a tax year if you meet the automatic residence test or the sufficient ties test. Under paragraph 5, the automatic residence test is met only if you meet at least one automatic UK test and none of the automatic overseas tests. So the overseas tests are checked first.

What are the automatic overseas tests?

There are five (paragraphs 11 to 16). Meeting any one makes you non resident for the year. The three that apply to most people are:

First test: you were UK resident in one or more of the previous 3 tax years and you spend fewer than 16 days in the UK in the year.
Second test: you were not UK resident in any of the previous 3 tax years and you spend fewer than 46 days in the UK in the year.
Third test: you work full time overseas over the tax year (an average of 35 hours or more a week, worked out by the formula in paragraph 14), with no significant break from overseas work, fewer than 31 days on which you do more than 3 hours’ work in the UK, and fewer than 91 days spent in the UK.

The fourth and fifth tests apply only where someone dies in the year.

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What are the automatic UK tests?

There are four (paragraphs 6 to 10):

183 days: you spend at least 183 days in the UK in the tax year.
Only home in the UK: you have a home in the UK, you are present there on at least 30 days in the year, and there is a period of 91 consecutive days, at least 30 of them in the year, when you have that home and either have no overseas home or spend fewer than 30 days in any overseas home.
Full time work in the UK: you work an average of 35 hours a week in the UK over a 365 day period, with no significant break, more than 75% of your days with more than 3 hours’ work are UK work days, and at least one UK work day falls in the tax year.
Death: a test for someone who dies in the year after being resident under the automatic test in each of the previous 3 years, with a home in the UK.

A “home” can be a building, a vehicle or a vessel, but a holiday home or temporary retreat used only occasionally does not count (paragraph 25).

How does the sufficient ties test work?

If no automatic test settles the position, paragraph 17 looks at your UK ties and days. There are five types of tie (paragraphs 31 to 38):

Family tie: a spouse, civil partner or partner who is UK resident, or a child under 18 who is UK resident (unless you see the child in the UK on fewer than 61 days).
Accommodation tie: a place to live in the UK available for a continuous period of at least 91 days in the year, where you spend at least one night (16 nights if it is a close relative’s home).
Work tie: at least 40 days in the year on which you do more than 3 hours’ work in the UK.
90 day tie: more than 90 days in the UK in either or both of the previous two tax years.
Country tie: the UK is where you were present at midnight on more days than any other country. This tie counts only if you were UK resident in one or more of the previous 3 years.

The number of ties that is enough depends on your days in the UK and whether you were resident in any of the previous 3 tax years:

Days in the UK	Resident in 1 or more of previous 3 years (leavers)	Not resident in any of previous 3 years (arrivers)
16 to 45	4 ties	Always non resident
46 to 90	3 ties	All 4 ties
91 to 120	2 ties	3 ties
121 to 182	1 tie	2 ties

183 days or more always makes you resident.

How are days in the UK counted?

Paragraph 22 counts a day if you are in the UK at the end of it (midnight). There are three adjustments:

Transit days: a day is not counted if you arrive as a passenger, leave the next day and do nothing substantially unrelated to your journey in between.
Exceptional circumstances: days when you cannot leave because of circumstances beyond your control, such as a natural disaster or sudden serious illness, are not counted, up to a maximum of 60 days in a tax year.
The deeming rule: under paragraph 23, if you have at least 3 UK ties, were resident in one of the previous 3 years and have more than 30 days when you are in the UK during the day but not at midnight, every such day after the 30th counts as a UK day.

What does a worked example look like?

Illustration only. Sarah was UK resident for many years and moved to Spain in April 2025. In the 2026 to 2027 tax year she spends 70 days in the UK, keeps a flat in London available all year where she stays on her visits, her husband stays in the UK, and she spent more than 90 days in the UK in 2025 to 2026. She does no UK work.

Automatic overseas tests: she spends 16 days or more and does not work full time abroad. None is met.
Automatic UK tests: under 183 days, and she has a home in Spain where she spends more than 30 days. None is met.
Ties: family tie (UK resident husband), accommodation tie (the flat) and 90 day tie. Spain is where she spends most midnights, so no country tie. That is 3 ties.
With 46 to 90 days, a leaver needs 3 ties. Sarah is UK resident for 2026 to 2027.

If she cut her visits to 45 days, she would need 4 ties and would be non resident.

What happens in the year someone arrives or leaves?

Residence applies to the whole tax year, but Part 3 of Schedule 45 allows a split year for someone who is UK resident for the year and fits one of eight cases. Cases 1 to 3 cover leaving the UK (starting full time work abroad, the partner of someone doing so, and ceasing to have a UK home). Cases 4 to 8 cover arriving (starting to have only a UK home, starting full time work in the UK, ceasing full time work abroad, the partner of someone doing so, and starting to have a UK home). The year is then split into a UK part and an overseas part. Leaving for a short spell can still bring gains back into charge under the temporary non residence rules.

Why does residence status make a difference?

UK residents are generally taxed on worldwide income and gains, and non residents on UK income only. Since 6 April 2025 the 4 year foreign income and gains regime is only available to someone in their first 4 years of UK residence after at least 10 years of non residence under the SRT. Residence years also feed into the long term residence test for inheritance tax. Non residents with UK property face the non resident landlord scheme and non resident capital gains tax on UK property.

What mistakes do people make?

Relying on the 183 day rule alone. Many people with fewer than 90 UK days are resident under the ties test.
Forgetting the 90 day tie looks backwards. Days spent in the UK in the previous two years can create a tie this year.
Keeping a UK home “for visits”. A property available for 91 days where you stay even one night is an accommodation tie.
Ignoring day trips. The deeming rule can turn days without a UK midnight into UK days.
Poor records. Keep a travel diary, boarding passes and work logs so that UK days, midnights and work days can be evidenced if your Self Assessment return is questioned.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.