UK Statutory Residence Test 2026: How Many Days Can You Spend in the UK?
The Statutory Residence Test determines UK tax residency via three stages. Learn the day-count rules, ties test and split-year treatment for 2025/26 and 2026/27.
What is the Statutory Residence Test?
The Statutory Residence Test (SRT) was introduced by the Finance Act 2013 and came into effect on 6 April 2013. Before that date, UK residency was determined by HMRC practice and case law -- a patchwork of rules that left many individuals uncertain of their position.
The SRT provides a single, statutory framework. It applies year by year: you are either UK tax-resident or non-resident for each complete tax year (6 April to 5 April), with split-year rules for the year you arrive or depart.
Why does it matter? UK tax residents pay UK income tax and capital gains tax on their worldwide income and gains. Non-residents generally pay UK tax only on UK-sourced income. The difference can amount to tens of thousands of pounds a year for someone with overseas investments, rental properties or employment.
The SRT is applied in three stages, working downward until a definitive answer is reached.
Stage 1 -- Automatic Overseas Tests
If any of the Automatic Overseas Tests (AOTs) are satisfied, the individual is automatically non-resident for that tax year. No further tests are needed.
AOT 1: Fewer than 16 days in the UK
If you spend fewer than 16 days in the UK during the tax year, you are automatically non-resident. This test applies to everyone -- no prior-year condition.
This is the strictest threshold. It is mainly relevant for long-term non-residents who want to make brief visits to the UK (for family events, medical appointments, etc.) without triggering residency.
AOT 2: Fewer than 46 days and non-resident in the prior 3 years
If you were non-resident in all three preceding tax years and spend fewer than 46 days in the UK, you are automatically non-resident. This test rewards established non-residents who make modest UK visits.
AOT 3: Full-time overseas work
You are automatically non-resident if:
- You work full-time overseas (averaging at least 35 hours per week) across a 365-day period that falls wholly or mainly in the tax year;
- You spend fewer than 91 days in the UK during the tax year; and
- You have fewer than 31 UK working days (a working day is any day on which you do more than 3 hours of work).
A "full-time overseas work" test is not as simple as it sounds. The 35-hour average is calculated over the overseas working days only, excluding annual leave, sick days and gaps between jobs. HMRC provides detailed guidance on the calculation in RDR3.
AOT 4: Fewer than 16 days in the year of death
If an individual dies during the tax year and spent fewer than 16 UK days prior to death, they are automatically non-resident for that year.
Stage 2 -- Automatic UK Tests
If none of the AOTs applies, the Automatic UK Tests (AUTs) are considered next. If any AUT is satisfied, the individual is automatically UK-resident.
AUT 1: 183 or more days in the UK
The most straightforward test. If you spend 183 days or more in the UK in the tax year, you are UK-resident -- full stop. No ties analysis is needed.
AUT 2: Only or main home in the UK
You are UK-resident if you have a home in the UK (and either no home overseas, or your main home is in the UK), you have that home for a period of at least 91 consecutive days, and you spend at least 30 days in it during the tax year.
A "home" is a place where you live -- not merely a property you own. A buy-to-let property you never occupy is not a home for SRT purposes. HMRC will look at the facts: where your family lives, where your possessions are, where you sleep when in the UK.
AUT 3: Full-time work in the UK
You are UK-resident if you work full-time in the UK:
- There is a 365-day period that falls wholly or mainly within the tax year;
- In that period, 75% or more of days are UK working days; and
- At least one of those days falls in the tax year being tested.
This test mirrors the overseas work test and uses the same definition of "working day" (more than 3 hours of work).
Stage 3 -- The Sufficient Ties Test
If neither Stage 1 nor Stage 2 produces a definitive answer, the Sufficient Ties Test applies. This balances the number of days spent in the UK against the number of connecting ties you have to the UK.
The five connecting ties
1. Family tie You have a family tie if your spouse, civil partner, or minor child (under 18) is UK-resident for the tax year. Note: minor children who are at school in the UK count if you see them during term time. If you and your spouse are separating, the family tie may fall away.
2. Accommodation tie You have an accommodation tie if you have a place to stay in the UK -- whether owned, rented, or with a close relative -- that is available to you for a continuous period of 91 days or more, and you spend at least one night there during the tax year.
3. Work tie You have a work tie if you work in the UK for 40 or more days during the tax year (again, a working day = more than 3 hours).
4. 90-Day tie You have a 90-Day tie if you spent 90 or more days in the UK in either or both of the two previous tax years.
5. Country tie (leavers only) The Country tie applies only to individuals who were UK-resident in one or more of the three preceding tax years (i.e., those leaving the UK). You have this tie if the UK is the country in which you spent the most days in the current tax year (or one of several countries if there is a tie).
New arrivals (who were not UK-resident in any of the three previous tax years) have a maximum of four ties to consider.
Day-count thresholds -- previously non-resident (new arrivals)
| UK days in tax year | Ties needed to be UK-resident |
|---|---|
| 1 to 45 | 4 ties |
| 46 to 90 | 3 ties |
| 91 to 120 | 2 ties |
| 121 to 182 | 1 tie |
| 183+ | Automatic resident (AUT 1) |
Example: someone who has been non-resident for 3+ years returns to the UK. If they have 2 ties (say, a UK home available and UK-resident spouse), they become resident if they exceed 90 UK days.
Day-count thresholds -- previously UK-resident (leavers)
| UK days in tax year | Ties needed to be UK-resident |
|---|---|
| 1 to 15 | Always non-resident (AOT 1) |
| 16 to 45 | 4 ties |
| 46 to 90 | 3 ties |
| 91 to 120 | 2 ties |
| 121 to 182 | 1 tie |
| 183+ | Automatic resident (AUT 1) |
Leavers face tighter thresholds because they have the Country tie as a fifth option, and they may also retain Family, Accommodation, Work and 90-Day ties from their UK life.
What counts as a "UK day"?
The day-count uses a midnight rule: you are treated as present in the UK on any day when you are in the UK at the end of the day (midnight). Days of transit are excluded -- if you arrive at Heathrow, change planes and fly out without staying overnight, that day does not count.
"Exceptional circumstances" can excuse days in the UK if you are stranded due to events beyond your control (serious illness, natural disaster). Up to 60 days can be discarded in this way, though HMRC scrutinises exceptional-circumstances claims carefully.
Split-year treatment
The tax year normally runs 6 April to 5 April as a whole. But if you arrive in or depart from the UK during the year, split-year treatment can apply, dividing the year into:
- A UK-resident part (taxed on worldwide income and gains); and
- A non-resident part (taxed only on UK-sourced income and gains).
There are eight distinct split-year cases (Cases 1 to 8 in Schedule 45 of Finance Act 2013), covering different scenarios: leaving to work overseas, leaving as a partner following a full-time worker, returning from overseas work, etc. The cases have strict conditions and the right case must be identified carefully.
Split-year treatment must be claimed on Self Assessment (SA109 -- Residence, remittance basis etc.). It is not automatic.
Non-resident landlords and other UK-sourced income
Even confirmed non-residents remain within the scope of UK tax for:
- UK rental income: taxed as property income; HMRC operates the Non-Resident Landlord (NRL) Scheme under which UK letting agents withhold basic-rate tax unless HMRC grants approval to receive rents gross.
- UK employment income: where duties are performed in the UK.
- UK dividends: subject to treaty relief in many cases.
- UK CGT on residential property: non-residents must report and pay CGT on UK residential property disposals within 60 days.
Non-residents must still submit a UK Self Assessment return if they have UK income that requires reporting.
Practical planning points
Record your days. The SRT depends entirely on accurate day-counts. Keep a travel diary, save boarding passes, and use roaming data on your mobile as a secondary record. HMRC has successfully challenged claims where taxpayers could not evidence their whereabouts.
Review your ties annually. Ties can appear and disappear. If your spouse takes a job in the UK, you gain a family tie. If you stop renting your UK flat, the accommodation tie falls away.
Watch the 90-Day tie. Spending 90+ days in the UK in Year 1 can create a 90-Day tie in Years 2 and 3, narrowing the safe-harbour thresholds for those later years.
Take advice on the year of departure. The split-year cases for leavers are complex. Disposing of UK assets in the non-resident part of a split year can mean no UK CGT -- but only if the correct split-year case applies.
Income Tax Calculator
Work out how much income tax you owe using the latest 2025/26 UK tax bands.
Open Income Tax calculatorWorked example -- leaving the UK
David leaves the UK on 1 September 2026 (part-way through 2026/27). He works full-time in Dubai from that date. Before leaving he spent 148 UK days. His UK ties are: accommodation (he retains his UK flat until it is sold -- 91+ days available, he slept there before departure), work (he had been employed in the UK until departure), and Country (UK is the country with most days).
Stage 1 AOTs: AOT 3 (full-time overseas work) -- does the 365-day period begin on 1 September? If the period ending within 2026/27 falls mainly in the tax year and he averages 35h/week, AOT 3 could apply. But his UK days are 148 -- fewer than 183 -- and UK working days after 1 September are zero, so AUT 1 does not apply.
Stage 2: 148 days -- below 183, so AUT 1 does not apply. No main home in UK test met (he lives in Dubai from September). AUT 3 -- full-time UK work ended before year-end.
Stage 3: Previously resident. UK days = 148 (121-182 band). If he has even 1 tie, he is UK-resident. He has 3 ties (accommodation, work, country) -- clearly UK-resident.
David would therefore need to use split-year Case 1 (leaving the UK to work full-time overseas) to ensure overseas income from September 2026 onwards is not UK-taxable.
Sources
- HMRC: RDR3 -- Statutory Residence Test
- Finance Act 2013, Schedule 45
- HMRC: Tax on foreign income
- HMRC: SA109 -- Residence, remittance basis etc.
Frequently asked questions
What is the Statutory Residence Test?
The SRT is the legal framework introduced by Finance Act 2013 that determines whether an individual is UK tax-resident in a given tax year. It replaced HMRC's previous informal practice and applies from 6 April 2013. The SRT works in three stages: automatic overseas tests (non-residence), automatic UK tests (residence), and the sufficient ties test.
How many days can I spend in the UK without becoming tax-resident?
It depends on your history and ties. If you have no UK ties and were non-resident in the previous 3 tax years, you can spend up to 45 days without becoming resident. If you have many ties or were previously resident, the threshold can be as low as 15 days. The 183-day automatic UK test catches anyone who stays longer regardless of ties.
What counts as a UK day for the SRT?
You are counted as present in the UK on any day when you are in the UK at midnight. Arrivals count from the day you arrive if you are still there at midnight. Days of transit (passing through a UK airport without sleeping) are generally excluded from the day count.
Can I still be UK-resident if I work abroad full-time?
You can qualify for the Automatic Overseas Test for full-time overseas work: you must work at least 35 hours a week overseas on average, spend fewer than 91 days in the UK, and have fewer than 31 UK working days. If you meet all three conditions you are automatically non-resident regardless of other ties.
What is split-year treatment?
If you arrive in or depart from the UK part-way through a tax year, split-year treatment can divide the year into a UK-resident part and a non-resident part. This prevents you being taxed as UK-resident on overseas income earned before you arrived or after you left. You must claim split-year on your Self Assessment return.
What are the five connecting ties?
The five ties are: (1) Family tie -- a spouse, civil partner or minor child is UK-resident; (2) Accommodation tie -- you have a home in the UK available for 91+ days and you spend at least one night there; (3) Work tie -- you work 40+ days in the UK; (4) 90-Day tie -- you spent 90+ days in the UK in either of the two previous tax years; (5) Country tie (leavers only) -- the UK is the country in which you spent most days in the tax year.
Do I need to file a UK tax return if I am non-resident?
Non-residents still pay UK tax on UK-sourced income (UK rental income, UK employment income, UK dividends in some cases). If you have such income, you will normally need to file a Self Assessment return or a non-resident landlord return. HMRC may also issue you with a notice to file.
What happens to my UK pension if I become non-resident?
Non-residents can still receive UK pension income, but it is typically still subject to UK income tax unless a double tax treaty provides relief. State Pension and most occupational pensions remain taxable in the UK. Treaty relief is available for residents of countries with whom the UK has a comprehensive double tax agreement.
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