Statutory Residence Test (SRT)

Written by Jennifer Boath on August 8, 2013

The SRT, which came into effect on 6th April 2013, allows individuals to determine whether they are UK resident for tax purposes in any tax year. The following steps should be followed in order and as soon as you have determined your residence status, no further steps are required:

Individuals are separated into 3 different categories which are subject to different rules:

  1. Automatically Non-Resident (Part A). If you do not meet any of the conditions set out in Part A of the table below move to category 2;
  2. Automatically Resident (Part B). If you do not meet any of the conditions set out in Part B of the table below move to category 3;
  3. If Part A and B do not apply, you look at the Sufficient Ties Test (Part C). Firstly you determine
    whether you are an arriver or leaver in that particular tax year (see below). The days that you are in the UK and the corresponding connecting factors then determine whether you are resident in the UK.

Factors/Ties to the UK:

  1. Family Tie – spouse/ partner/ common law equivalent or minor children are resident in the UK;
  2. Accommodation Tie – you have accessible accommodation which is available for at least 91 days in the year and you spend at least 1 night there in the tax year;
  3. Work Tie Р you do not work full time in the UK, but perform more than 40 days work during the tax year in the UK;
  4. 90 Day Tie – you have spent more than 90 days in the UK in either of both of the two previous tax years;
  5. Country Tie – you spent more days in the UK than any other single country in the tax year. You will need to consider this if you were UK resident for one or more of the 3 tax years before the tax year under consideration.
RESIDENCE TEST
PART A – Automatically Non-Resident
If any of these conditions are met you are Non UK Resident:
  1. Resident in one or more of the previous 3 years and spend fewer than 16 days in the UK, or;
  2. Non-resident in all of the previous 3 years and spend fewer than 46 days in the UK, or;
  3. ‘Work sufficient hours’ overseas without any ‘significant breaks’ and spend fewer than 91 days in the UK, with no more than 31 days spent working in the UK. A work day is more than 3 hours per day.
PART B – Automatically Resident
If any of these conditions are met you are UK Resident:
  1. Present in the UK for more than 183 days;
  2. You have/had a home in the UK for more than 90 days of which at least 30 days fall in the taxyear and you have spent more than 30 days there over the year. Whilst having that home, there is a period of 91 consecutive days during which time you have no overseas home or you have ahome overseas but spend less than 30 days there in the tax year;
  3. You carry out full-time work in the UK.
PART C – Sufficient Ties Test
If neither Part A nor Part B apply, your residence status is determined by:
  1. The number of connecting factors/ties you have with the UK;
  2. The number of days spent in the UK during the tax year and;
  3. Whether you are an arriver or leaver during the tax year.
Arriver Leaver
Not been UK resident in any of the previous three tax years If you have been resident in one or more of the previous three years
Always non-resident
Resident if individual has 4 factors
Resident if individual has 3 factors
Resident if individual has 2 factors
Always resident
< 45 days
46-90 days
91-120 days
121-182 days
> 183 days
Always non-resident
Resident if individual has 4 factors
Resident if individual has 3 factors
Resident if individual has 2 factors
Resident if individual has 1 factor
Always resident
< 16 days
16-45 days
46-90 days
90-120 days
121-182 days
> 183 days