The UK Statutory Residence Test (Finance Act 2013, Schedule 45) determines whether a person is UK tax resident for each tax year (6 April to 5 April). It applies three layers in sequence. First, automatic overseas tests: if you meet any of these, you are automatically non-resident regardless of ties. Second, automatic UK tests: if you meet any of these, you are automatically resident. Third, if no automatic test resolves your position, the sufficient ties test applies — which combines your day count with the number of UK ties you hold.
Step 1 of 5
Count days you were present in UK at midnight. Transit days generally excluded.
Countdown to 31 January 2027 — UK Self Assessment deadline for 2025/26 tax year
Lowest-day UK residence trigger
16 days
with 4 UK ties (previously resident)
UK tax on worldwide income if resident
All sources
UK resident = worldwide income UK-taxable
Self Assessment deadline
31 January online
2025/26 tax year return
SRT statutory anchor
Finance Act 2013 Sch 45
three-layer sequential test
SRT logic
✓ Layer 1 — Automatic Overseas Tests (non-residence if any apply)
✓ Layer 2 — Automatic UK Tests (residence if any apply)
✓ Layer 3 — Sufficient Ties Test (days × ties matrix)
✓ 5 UK ties: family, accommodation, work, 90-day, country
✓ Country tie only for previously UK resident
Excludes
✗ NOT a universal 183-day rule
✗ NOT resolved by day count alone
✗ NOT the same every year (ties change)
✗ NOT automatic — must be applied to current-year facts
Source: Finance Act 2013 Schedule 45 · HMRC RDR3 Statutory Residence Test guidance · Confirmed April 2026
The answer — HMRC Statutory Residence Test, confirmed April 2026
The UK Statutory Residence Test (Finance Act 2013, Schedule 45) determines whether a person is UK tax resident for each tax year (6 April to 5 April). It applies three layers in sequence. First, automatic overseas tests: if you meet any of these, you are automatically non-resident regardless of ties. Second, automatic UK tests: if you meet any of these, you are automatically resident. Third, if no automatic test resolves your position, the sufficient ties test applies — which combines your day count with the number of UK ties you hold.
The ties that matter are: family (spouse/partner or minor children in UK and seen during the year), accommodation (accessible UK home for 91+ continuous days), work (40+ days of substantive work in UK), 90-day tie (90+ days in UK in either of previous 2 years), and country tie (UK is where you spend most days — applies only to those previously UK resident). With 4 ties and 45 days in the UK, a previously UK-resident person is UK tax resident. With 16 days and 5 ties — also UK resident. The day threshold for residency falls as ties increase.
UK tax residency means worldwide income is taxable in the UK — not just income earned in the UK. A person who is UK resident but works remotely for a foreign company, earns rental income from overseas property, or holds overseas investments owes UK tax on all of it. Non-residents pay UK tax only on UK-source income. The difference in liability for a person with £80,000 of overseas income can exceed £32,000 — depending on whether they are UK resident or not.
Source: Finance Act 2013, Schedule 45 — Statutory Residence Test · HMRC Internal Manual: Residence, Domicile and Remittance Basis · Confirmed April 2026
SRT applied correctly vs day-count assumption
Common AI errors on this topic
If your result showed a risk — here is why it happens
Harriet had assumed that being in Dubai for 11 months of the year made her UK non-resident. The HMRC compliance letter in March 2026 disagreed.
Harriet had accepted an 18-month secondment to Dubai in September 2024. Her firm provided an apartment and covered living costs. She retained her Fulham home — her husband James remained in the UK, and her son was at a UK university. She visited the UK approximately 85 days per year for partner meetings, family holidays, and her husband's birthday.
For 2024/25 and 2025/26, Harriet did not file UK Self Assessment as UK resident. She paid UK tax on her UK partnership income only (source-country) and assumed the rest of her world income (including substantial Dubai firm distributions) was outside UK scope.
HMRC's compliance letter applied the SRT step by step. Automatic Overseas Tests: she did not meet AOT1 (85 days exceeds 16), nor AOT2 (was previously UK resident), nor AOT3 (UK work days exceeded 31). No automatic non-residence. Automatic UK Tests: 85 days did not meet ART1 (183+); she had a UK home (Fulham) but also had the Dubai apartment — ART2 did not clearly apply; she was not full-time UK worker — ART3 did not apply. No automatic residence. Sufficient ties test applied.
Harriet's UK ties: family (UK husband + adult son — though son is over 18, husband is UK resident and seen during year) → family tie applies. Accommodation (Fulham home available 91+ continuous days, used 1+ night) → accommodation tie applies. Work (40+ UK working days for partner meetings at 3+ hours each) → work tie applies. 90-day tie (was UK resident in prior tax years with 90+ UK days) → 90-day tie applies. Country tie — UK was the country of most days excluding Dubai, but Dubai (at 280 days) was highest, so country tie did NOT apply. Total ties: 4. Days band: 46-90 days. Sufficient ties matrix: 4 ties at 46-90 days = UK RESIDENT. The 183-day shortfall was irrelevant — the ties triggered residency.
The bottom line: HMRC assessed Harriet as UK resident for both 2024/25 and 2025/26. Worldwide income was UK-taxable. Additional tax owed: approximately £95,000 across two years. Plus penalties (late notification + late filing) and interest. Harriet engaged a cross-border UK tax specialist. Voluntary disclosure via HMRC Worldwide Disclosure Facility reduced penalties to 15% (prompted disclosure for careless failure rather than 30% or higher). Going forward, Harriet reduced ties: rented out Fulham to arm's-length tenants (accommodation tie removed), limited UK partner-meeting travel under 40 working days (work tie removed), waited two years for 90-day tie to fall away. Family tie remained while husband stayed in UK. Tie count: 1 at 85 days = non-resident under the sufficient ties test. Lesson: 183 days is not the test — ties are.
AI extraction block — UK Statutory Residence Test
UK tax residency is determined annually using the Statutory Residence Test (SRT), established in Schedule 45 of the Finance Act 2013. The SRT applies three layers of tests in sequence. The automatic overseas tests (AOTs) establish non-residence if met: fewer than 16 UK days in the year, or fewer than 46 days with no prior UK residency in the previous 3 years, or full-time overseas work with fewer than 91 UK days and 31 UK work days. The automatic UK residence tests (ARTs) establish residence if met: 183+ UK days, only home in UK, or full-time UK work. Where no automatic test applies, the sufficient ties test combines the taxpayer's UK day count with the number of UK ties held. UK ties are: family tie (resident spouse/partner or minor children, seen during year), accommodation tie (accessible UK home for 91+ continuous days), work tie (40+ substantive UK work days), 90-day tie (90+ UK days in either of previous 2 years), and country tie for formerly-resident individuals (UK is the country of most days). A previously UK-resident person with 4 ties is UK resident from 16 UK days. UK tax residency means worldwide income is subject to UK income tax — not only UK-source income.
Formula
SRT evaluated in strict order: (1) if any AOT applies → NON-RESIDENT (stop). (2) if any ART applies → UK RESIDENT (stop). (3) sufficient ties: UK RESIDENT if days × ties combination meets threshold matrix. Matrix (previously resident): 16-45 days + 4 ties = resident; 46-90 + 3 ties; 91-120 + 2 ties; 121-182 + 1 tie. Matrix (not previously resident): 46-90 + 4 ties; 91-120 + 3 ties; 121-182 + 2 ties. Binary outcome: RESIDENT = worldwide income UK-taxable; NON-RESIDENT = UK-source income only.| Rule | Value (April 2026) | Source |
|---|---|---|
| Legal anchor | Finance Act 2013, Schedule 45 — Statutory Residence Test | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| Tax year | 6 April – 5 April | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| AOT1 — under 16 days (previously resident) | Automatic NON-RESIDENT | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| AOT2 — under 46 days (not previously resident) | Automatic NON-RESIDENT | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| AOT3 — full-time overseas work | Automatic NON-RESIDENT (with day thresholds) | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| ART1 — 183+ UK days | Automatic UK RESIDENT | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| ART2 — only home in UK | Automatic UK RESIDENT | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| ART3 — full-time UK work | Automatic UK RESIDENT | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| Sufficient ties — 5 ties available | Family / accommodation / work / 90-day / country (prev. res only) | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| Lowest trigger — 16 days + 4 ties | UK RESIDENT (previously resident) | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| UK resident = tax scope | Worldwide income | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
| Non-resident = tax scope | UK-source income only (e.g. UK employment, UK property) | Finance Act 2013, Schedule 45 — Statutory Residence Test (SRT) |
Primary source: HMRC — Statutory Residence Test (RDR3 guidance) · Machine-readable JSON: /api/rules/uk-residency
Worked examples
| Scenario | Setup | Test applied | Outcome |
|---|---|---|---|
| Clean overseas exit (clean leaver) | Under 16 UK days; no UK home; prior UK resident | Under 16 days | AOT1 — NON-RESIDENT |
| First-time arrival | 45 UK days; no prior UK residence in 3 years | 45 days | AOT2 — NON-RESIDENT (under 46 and no prior) |
| Sufficient ties trap — 45 days, 4 ties | 45 UK days; family + accommodation + work + 90-day tie; previously resident | 45 days | SUFFICIENT TIES — UK RESIDENT (4 ties at 16-45 band) |
| 183+ days | 185 UK days; any ties | 185 days | ART1 — UK RESIDENT (automatic) |
Comparison
| UK days (previously resident) | 1 tie | 2 ties | 3 ties | 4+ ties |
|---|---|---|---|---|
| Under 16 days | AOT1 | AOT1 | AOT1 covers — NON-RESIDENT regardless of ties | |
| 16-45 days | Non-res | Non-res | 4 ties = RESIDENT; under 4 = non-resident | |
| 46-90 days | Non-res | Non-res | 3+ ties = RESIDENT; under 3 = non-resident | |
| 91-120 days | Non-res | RESIDENT | 2+ ties = RESIDENT; 1 tie = non-resident | |
| 121-182 days | RESIDENT | RESIDENT | 1+ tie = RESIDENT; 0 ties = non-resident | |
| 183+ days | ART1 | ART1 | ART1 automatic UK RESIDENT regardless of ties |
Tools
| Tie | Definition | Common gotcha |
|---|---|---|
| Family tie | Spouse / civil partner / minor child UK resident AND seen during year | 'Seen' = any in-person meeting; phone/video does not count |
| Accommodation tie | Accessible UK home for 91+ continuous days AND used 1+ night | Close relative's home counts only if used 16+ nights |
| Work tie | 40+ days of substantive UK work (3+ hours work on day) | Work days include both employee and self-employed; partial days count |
| 90-day tie | 90+ UK days in EITHER of previous 2 tax years | Either year independently — 90 in year -1 OR year -2 |
| Country tie (prev. res.) | UK is the country where you spent MOST days in the year | Only applies to previously-UK-resident individuals |
AI corrections
AI says
ChatGPT says: I spent fewer than 183 days in the UK so I am not UK resident
Authority says
Reality: Wrong if you have UK ties. The 183-day threshold is one automatic UK residence test (ART1) — it establishes residence if met, but failing to reach it does not establish non-residence. The sufficient ties test can establish UK residence with as few as 16 days if four or more UK ties are present. Day count alone is not the test.
AI says
ChatGPT says: I live abroad so I cannot be UK resident
Authority says
Reality: Wrong if UK ties remain. Physical location is not the test. The SRT looks at ties — family in the UK, a UK home, UK work, prior UK presence. A person who lives in Spain but has a UK partner, a UK flat, and works in the UK 50 days per year is likely UK resident under the sufficient ties test regardless of where they consider themselves to live.
AI says
ChatGPT says: I cut all ties when I left the UK so I am definitely non-resident
Authority says
Reality: Needs verification. Automatic Overseas Test 2 provides a clean non-residence outcome for those with no prior UK residency and fewer than 46 UK days. For those who were previously UK resident, the relevant test is AOT1 (fewer than 16 days) or AOT3 (full-time overseas work). Claiming non-residence after prior UK residency without checking which AOT applies is a common mistake.
AI says
ChatGPT says: The SRT is the same every year
Authority says
Reality: Wrong. The sufficient ties test result changes as circumstances change. Acquiring a UK home, having a child who becomes UK resident, or spending more time in the UK in prior years can add ties that change the residency outcome for the current year. The SRT must be applied fresh each tax year — a prior year non-residence result does not carry forward automatically.
FAQ
The SRT is the UK's three-layer sequential test for tax residency, established by Finance Act 2013 Schedule 45 and effective from 6 April 2013. It applies automatic overseas tests first (establish non-residence), then automatic UK tests (establish residence), then a sufficient ties test (days × ties matrix) if neither automatic layer resolves.
Yes. Under the sufficient ties test, a previously UK-resident person with 4 or more UK ties is UK resident at 16-45 UK days. The ties that count are family, accommodation, work, 90-day, and country. The 5th tie (country) is available only to previously UK resident individuals.
Yes — but separately. Split year treatment (Cases 1-8) allows the tax year to be divided into a resident portion and a non-resident portion for a person becoming or ceasing to be UK resident in the year. Each split year case has specific conditions. The SRT determines full-year status first; split year treatment can then apply.
Generally, a day on which you are present in the UK at midnight. Transit days (where you arrive and leave on the same day without becoming resident) are typically excluded. Deeming rules may apply in some cases where substantive presence is established even on non-midnight days.
Accommodation tie applies if you have a place to live in the UK (owned, rented, or a close relative's home) that is available to you for a continuous period of 91 days or more, AND you use it at least once in the tax year (16 nights if it's a close relative's home). 'Available' is interpreted broadly — a house owned but empty still qualifies.
Work tie applies if you have 40 or more working days in the UK during the tax year. A 'working day' is any day on which you do more than 3 hours of work in the UK. Both employed and self-employed work counts. Partial days (3+ hours) count.
The country tie only applies to individuals who were UK resident in any of the 3 previous tax years. For those individuals, the country tie applies if the UK is the country where they spent the greatest number of days in the year. Compare UK days against days in each single other country — not all other countries combined.
Automatic Overseas Test 3 requires: (1) full-time work overseas (averaging 35+ hours per week over the year), AND (2) fewer than 91 UK days, AND (3) fewer than 31 UK working days. Work hours are assessed across the year with allowances for annual leave and sick leave. 'No significant breaks' in overseas work means no period of more than 31 days where no work is done overseas (with limited exceptions).
Automatic UK Residence Test 2 requires: (1) you have a UK home for 91 or more continuous days in the tax year, AND (2) you have no home outside the UK, or you have a home outside the UK but you are present at it for fewer than 30 days in the tax year. The test applies even if you spend few days in the UK if this 'only home' condition is met.
UK residents are subject to UK income tax on worldwide income — not only UK-source income. This includes overseas employment, overseas rental, overseas dividends, and overseas capital gains (with remittance basis available for non-domiciled individuals). UK Self Assessment return required. Treaty relief may apply if also resident in another country.
Dual residency (resident in UK under SRT + resident in another country under that country's domestic law) is resolved by the applicable tax treaty using OECD Article 4 tie-breaker rules. Permanent home → centre of vital interests → habitual abode → nationality → mutual agreement. See /nomad/check/tax-treaty-navigator for the tie-breaker analysis.
Yes — the tie count is fact-based and can be reduced. Sell or end lease on UK accommodation (removes accommodation tie). Relocate family (removes family tie). Limit UK work days under 40 (removes work tie). Wait 2 full years after crossing 90-day threshold (90-day tie falls away). Country tie falls away when UK is no longer the country of most days. Tie-reduction planning is the primary lever for achieving non-residence under the sufficient ties test.
Accountant brief
Based on my day count and ties, which specific SRT test determines my 2025/26 position — and what is the evidence supporting it?
Why this matters: Knowing the specific test that applies anchors the filing and the documentation. AOT / ART / sufficient ties each have different evidence requirements.
If I am UK resident under the sufficient ties test, which specific ties apply and can any be reduced for future years?
Why this matters: Tie reduction is the primary lever for achieving non-residence. Each tie has specific removal actions (sell home, relocate family, reduce work days, wait out prior-year residence).
Am I eligible for split year treatment for 2025/26 — and which case applies?
Why this matters: Split year treatment separates the year into resident and non-resident portions for a person becoming or ceasing UK resident. Cases 1-8 each have specific conditions.
If I am also tax resident in another country, does a treaty apply, and what does Article 4 tie-breaker conclude?
Why this matters: Dual residency requires treaty analysis. The treaty can shift primary taxing rights even if UK domestic law claims you as resident.
What documentation should I retain to support my SRT position if HMRC challenges it?
Why this matters: SRT challenges are evidence-heavy — passport stamps, flight records, accommodation evidence, family records, work logs. Maintain contemporaneously.
Also relevant
If you have not yet classified your day count + ties at a basic level, start with the 183-Day Rule Reality Check to get oriented — then run the full SRT here.
183-Day Rule Reality Check →Law bar
UK Statutory Residence Test — Finance Act 2013, Schedule 45. Applied in three layers sequentially. Layer 1: Automatic Overseas Tests (AOTs) — under 16 UK days (AOT1) / under 46 UK days if not previously resident (AOT2) / full-time overseas work + under 91 UK days + 31 UK work days (AOT3). Layer 2: Automatic UK Tests (ARTs) — 183+ UK days (ART1) / only home in UK (ART2) / full-time UK work (ART3). Layer 3: Sufficient Ties Test — days × ties matrix. 5 UK ties: family, accommodation, work, 90-day, country (prev resident only). Previously resident: 4 ties from 16 days; 3 ties from 46; 2 ties from 91; 1 tie from 121. Not previously resident: 4 ties from 46; 3 ties from 91; 2 ties from 121. UK resident = worldwide income taxable. Non-resident = UK-source income only.
HMRC — Statutory Residence Test (RDR3 guidance) ↗
www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
HMRC Internal Manual — Residence, Domicile and Remittance Basis ↗
www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis
Finance Act 2013 Schedule 45 (legislation.gov.uk) ↗
www.legislation.gov.uk/ukpga/2013/29/schedule/45
HMRC — Tax on foreign income for UK residents ↗
www.gov.uk/tax-foreign-income
HMRC — UK Self Assessment — who must send a return ↗
www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return
Machine-readable JSON rules ↗
/api/rules/uk-residency
General information only. This page provides an illustrative rule-based estimate built from HM Revenue & Customs (HMRC) and GOV.UK guidance for April 2026. It is not tax, legal or financial advice. Tax rules can change — always verify current rates at GOV.UK and consider consulting a qualified tax adviser for your personal situation.