How does the Statutory Residence Test work for UK tax purposes?

Full answer

The Statutory Residence Test (SRT) was introduced from 6 April 2013 to provide a clear statutory framework replacing the previous HMRC guidance (which had no statutory basis). The SRT works as a cascade. First, the Automatic Overseas Tests: if any of these are met, you are automatically NOT UK tax resident for that year, regardless of anything else. Key automatic overseas tests include: (1) you were not UK resident in any of the three preceding tax years and you spend fewer than 46 UK days in the current year; (2) you were UK resident in one or more of the three preceding years and you spend fewer than 16 UK days; (3) you work full-time overseas (35+ hours per week averaged over the year) and spend fewer than 91 UK days and no more than 30 of those days working in the UK. If no automatic overseas test applies, the Automatic UK Tests are checked. If any are met, you ARE automatically UK tax resident: (1) you spend 183 or more days in the UK; (2) you have (or had) a home in the UK and you have no overseas home, or you had access to your UK home for at least 91 days in the year; (3) you work full-time in the UK for a period of 365+ days. If neither set of automatic tests determines your status, the Sufficient Ties Test applies. The number of "ties" you have to the UK (family tie, accommodation tie, work tie, 90-day tie, country tie) determines how many UK days you can spend without becoming resident. For example, with three ties you can spend up to 45 days; with one tie, up to 120 days. A UK day is any day you are present in the UK at midnight, with limited exceptions for transit and exceptional circumstances. Split year treatment may apply in the year you arrive or leave the UK.

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