What Is the Statutory Residence Test?
The Statutory Residence Test is the United Kingdom's legislative framework for deciding individual tax residence for each tax year, combining day counts with connecting ties.
Also known as: SRT, UK Residence Test.
How Statutory Residence Test works
The Statutory Residence Test (SRT) determines whether an individual is UK resident for a tax year by applying statutory tests in sequence, and HMRC's RDR3 guidance states that the SRT came into effect on 6 April 2013, with the legislation forming Schedule 45 to the Finance Act 2013. Under the automatic UK test, a person spending 183 days or more in the UK in the tax year is resident, while the automatic overseas tests make a person non-resident if UK days stay below 16 for someone UK resident in one or more of the previous 3 tax years, or below 46 for someone resident in none of them, with further home and full-time work tests in the legislation. Where no automatic test settles the outcome, the sufficient ties test combines UK days with UK ties, namely a family tie, an accommodation tie, a work tie, a 90 day tie and, for those recently UK resident, a country tie, so that more ties lower the number of days needed for residence. Residence is decided for a whole tax year, although split-year treatment may divide a year of arrival or departure and temporary non-residence rules may tax certain income on return. Treaty tie-breaker rules can still allocate residence to another country where the SRT and a foreign residence test both apply.
Statutory Residence Test vs Substantial Presence Test
Unlike the US Substantial Presence Test, which relies on a weighted day count over three years, the Statutory Residence Test combines single-year day counts with personal and economic ties to the UK.
| Statutory Residence Test | Substantial Presence Test | |
|---|---|---|
| Country | United Kingdom | United States |
| Core method | Automatic tests, then UK days combined with UK ties | Weighted day count across the current and two prior years |
| Role of ties | Ties lower the day threshold for residence | Closer connection exception may displace residence |
Example
Illustrative example: A consultant who was UK resident in each of the previous three tax years sells the UK home, keeps no UK employment and travels between several countries. In the next tax year the consultant spends 60 UK days visiting family, so the first automatic overseas test, which requires fewer than 16 days for someone recently resident, is not met, and the 183-day automatic UK test is not met either. The sufficient ties test therefore decides the outcome: the consultant's spouse lives in the UK, giving a family tie, and the consultant spent more than 90 days in the UK in one of the previous two tax years, giving a 90 day tie. Under the legislation's tables, the number of ties held is compared with the 60 days to decide residence, and an additional accommodation or country tie could tip the result to UK resident. If the consultant is also resident in another country under its domestic law, the treaty tie-breaker rule may then assign residence for treaty purposes.
Common misconception
Myth: Staying fewer than 183 days in the UK always keeps a person non-resident.
Reality: Under the Statutory Residence Test, a person with enough UK ties can be UK resident with far fewer than 183 days, because the sufficient ties test lowers the day threshold as ties increase.
Frequently asked questions
What is the UK statutory residence test?
The Statutory Residence Test is the UK legislative test, in force since 6 April 2013, which decides whether an individual is UK tax resident for a tax year using automatic tests and a sufficient ties test.
How many days can I spend in the UK without becoming resident?
Under the Statutory Residence Test, there is no single safe figure: fewer than 16 or 46 days gives automatic non-residence depending on prior residence, while between those levels and 183 days the result depends on UK ties.
What are the UK ties under the sufficient ties test?
The Statutory Residence Test recognises a family tie, an accommodation tie, a work tie and a 90 day tie, plus a country tie for individuals UK resident in one or more of the previous three tax years.
When did the statutory residence test start?
The Statutory Residence Test came into effect on 6 April 2013 under Schedule 45 to the Finance Act 2013, replacing earlier case-law and practice-based residence rules.
Related terms
- Split-Year Treatment — Divides arrival or departure years under UK rules
- Substantial Presence Test — US day-count test often confused with SRT
- Temporary Non-Resident — UK rules taxing certain income on return
- Tie-Breaker Rule — Resolves dual residence under treaties
- Tax Residency — General concept the SRT applies in the UK
Related guides
- Why digital nomads are leaving the UK — UK departures and residence consequences
- Digital nomad tax setups guide — Residence planning context for nomads
Sources
Last verified: 2026-10-09. This entry is general information, not tax or legal advice; rules vary by country and change over time.
