The statutory residence test—key concepts and definitions
The statutory residence test—key concepts and definitions

The following Private Client guidance note provides comprehensive and up to date legal information covering:

  • The statutory residence test—key concepts and definitions
  • Days spent
  • Home and accommodation
  • Work
  • Family tie
  • 90-day tie
  • Country tie
  • Prior residence
  • Temporary Non-Residence Rules

Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP

Since 6 April 2013, the statutory residence test (SRT) is the test used to determine if an individual is UK tax resident for tax years 2013/14 onwards.

As noted in: The structure of the statutory residence test, determining an individual’s tax residency position under the SRT is, at most, a three-stage process.

The procedure is:

  1. firstly, to consider whether the individual spent 183 days or more in the UK in the tax year (the first automatic UK test); if they did, the individual will be UK resident—otherwise, proceed to the second stage

  2. secondly, to consider whether any of the automatic overseas tests are satisfied; if so, the individual is not UK tax resident but if none of these apply, proceed to the third stage

  3. thirdly, to consider whether the individual meets the second or third automatic UK tests; if so, the individual is UK tax resident and the sufficient ties test does not need to be considered, otherwise proceed to the fourth stage

  4. finally, to consider whether the individual has sufficient UK ties; if so, the individual is UK tax resident and, if not, the individual is not UK tax resident

For an overview of the test, see: The structure of the statutory residence test.

Application of the