Statutory Residence Test
The SRT determines whether HMRC considers you a UK tax resident. Get it wrong and you pay tax in two countries on the same income.
The Statutory Residence Test replaced the old "ordinarily resident" concept in 2013. It's a three-part test: automatic overseas tests, automatic UK tests, and the sufficient ties test. If you pass an automatic overseas test, you're non-resident — done. If you pass an automatic UK test, you're resident — done. If neither applies, you count your ties.
The three-part test
Part 1: Automatic overseas test (non-resident if ANY apply)
- You were UK resident in none of the previous 3 tax years AND spent fewer than 46 days in the UK
- You were UK resident in 1+ of the previous 3 tax years AND spent fewer than 16 days in the UK
- You work full-time overseas (averaging 35+ hours/week) with no significant breaks, fewer than 91 days in UK, and fewer than 31 UK work days
Part 2: Automatic UK test (resident if ANY apply)
- You spent 183+ days in the UK
- Your only home is in the UK (for 91+ consecutive days, 30+ days in tax year)
- You work full-time in the UK for any 365-day period overlapping the tax year
Part 3: Sufficient ties test (if Parts 1 & 2 don't apply)
Count your UK ties (family, accommodation, work, 90-day, country). The more ties you have, the fewer days you can spend in the UK before becoming resident. With 4+ ties: 16–45 days makes you resident. With 0 ties: you can spend up to 182 days and remain non-resident.
Clean break checklist
To minimise UK ties and maximise the days you can visit:
- Sell or let your UK property (removes accommodation tie if let, reduces it if sold)
- Move your family (spouse/children) — the family tie is the hardest to break
- Stop UK employment (removes work tie)
- Keep below 90 UK days in the 2 years before departure (removes 90-day tie eventually)
- Spend more nights in your new country than in the UK (removes country tie)
- File Self Assessment for the departure year and claim split-year treatment
❓ Common Questions
How many days can I spend in the UK and still be non-resident?▾
It depends on your ties. With no UK ties: up to 182 days. With 1 tie: up to 120 days. With 2 ties: up to 90 days. With 3 ties: up to 45 days. With 4+ ties: up to 15 days. The fewer ties you sever, the fewer days you can spend in the UK.
What counts as a UK tie?▾
Five ties are tested: (1) Family tie — spouse/civil partner or minor children resident in UK. (2) Accommodation tie — UK property available for 91+ consecutive days, used for 1+ nights. (3) Work tie — 3+ hours of UK work on 40+ days. (4) 90-day tie — spent 90+ days in UK in either of the previous 2 tax years. (5) Country tie — spent more midnights in UK than any other single country (only if UK resident in 1+ of previous 3 years).
What is split-year treatment?▾
If you leave the UK partway through a tax year, split-year treatment lets you be treated as non-resident from your departure date rather than for the entire year. You must meet one of the qualifying cases (e.g., leaving to work full-time abroad, or your partner moves abroad). It avoids double taxation in the year of departure.
Does the 5-year anti-avoidance rule affect me?▾
If you return to the UK within 5 complete tax years of leaving, gains and certain income that arose during your non-residence period may become taxable. This primarily affects capital gains on assets you held before leaving. It doesn't claw back employment income earned abroad — it's targeted at people who leave temporarily to realise gains tax-free and then return.
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