Statutory Residence Test - HM Revenue & Customs

The statutory residence test
1. Statutory residence test - the basic rule
1.1 You will be resident in the UK for a tax year and at all times in that tax
year (although the effect of this rule is relaxed under split year treatment), if
you do not meet any of the automatic overseas tests and:
you meet one of the automatic UK tests, or
the sufficient ties test.
1.2 You should take the following steps to ascertain your residence status
under the SRT:
Step 1: Consider whether you spent 183 days* in the UK in that tax year. If
you did, you will be resident in the UK. If not:
Step 2: Consider the three automatic overseas tests. If you meet one of these
you are not UK resident. If you did not:
Step 3: Consider if you meet the second and third UK tests. If you meet one
of these, you are UK resident. If you did not:
Step 4: Consider the sufficient ties test. If you meet this you are UK resident,
if you do not meet this, you are not UK resident.
* For advice on calculating the number of days you have spent in the UK see
paragraphs 3.1 and 3.2.
1.3 The above steps are shown in the flow diagram on the next page.
RDR3 8