Statutory Residence Test - HM Revenue & Customs

Annex B
Split year Cases 4 and 5 - proportionately reduced number of days an
individual spends in the UK for sufficient ties
B6 SRT day counting tests where exceptional circumstances cannot be
taken into account when an individual is determining whether they
satisfy the test
Second automatic UK test
an individual is present in their home on at least (for UK homes) or
fewer than (for overseas homes) 30 separate days
period of 91 consecutive days, at least 30 of which fall within the tax
year
Third automatic UK test
an individual works sufficient hours in the UK, as assessed over a
period of 365 days
75% of the total number of days
at least one day in the tax year is a day on which an individual does
more than three hours of work in the UK
significant break – 31 days go by
Third automatic overseas test
significant break – 31 days go by
number of days on which an individual does more than three hours
of work in the UK is fewer than 31
Full-time work - 15 day gap between employments (and 30 day
maximum number of days that may be subtracted for gaps between
employments)
Family tie - an individual spends time with their child in person on 60
days or fewer, for all or part of a day
Family tie - an individual’s child spends fewer than 21 days in the UK
outside term-time
Accommodation tie
continuous period of 91 days
gap of 15 days or fewer
Work tie - an individual works in the UK for at least 40 days
Country tie - midnight test – greatest number of midnights.
Deeming rule – if an individual has more than 30 qualifying days, the
excess are treated as if the individual were in the UK at the end of the
day, subject to the conditions set out in paragraph 3.5.
B7 The maximum number of days spent in the UK in any tax year that may be
ignored due to exceptional circumstances is 60. This is a limit, not an
allowance or entitlement, and it applies whether there is one event or several
events in the same tax year. Days spent in the UK over the 60-day limit count
for the purposes of the SRT.
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