Statutory Residence Test: Are You UK Tax Resident?

If you live, work or spend time in more than one country, one of the first questions you need to answer is:

Are you UK tax resident?

Your UK tax residence position can have a significant impact on how much tax you pay in the UK, particularly if you have overseas income, investments, property or other assets.

The UK uses the Statutory Residence Test (SRT) to determine whether an individual is UK tax resident for a particular tax year.

The rules can be complicated, and importantly, there is no simple rule that says you are automatically non-resident if you spend fewer than 183 days in the UK.

What is the Statutory Residence Test?

The Statutory Residence Test applies for each UK tax year, which runs from 6 April to 5 April the following year.

Your residence position is determined separately for each tax year, so it is possible to be UK resident in one year and non-UK resident in another.

The SRT looks at:

• The number of days you spend in the UK

• Whether you meet any of the automatic overseas tests

• Whether you meet any of the automatic UK tests

• Your connections or "ties" to the UK

HMRC essentially works through the tests in a particular order to establish your residence position.

Step 1 – Have you spent 183 days or more in the UK?

This is the easiest test.

If you spend 183 days or more in the UK during a tax year, you will be UK resident for that year.

There is no need to consider the other tests if you have reached 183 days.

However, this is where the common misconception around the SRT comes from.

183 days is not a limit that you can simply stay below to guarantee that you are non-resident.

If you spend fewer than 183 days in the UK, you then need to consider the other tests.

Step 2 – The automatic overseas tests

The next question is whether you are automatically treated as non-UK resident.

There are three main automatic overseas tests for individuals.

The 16-day test

If you were UK resident in one or more of the previous three tax years and spend fewer than 16 days in the UK, you will generally be automatically non-resident.

The 46-day test

If you were not UK resident in any of the previous three tax years, you will generally be automatically non-resident if you spend fewer than 46 days in the UK.

Full-time work overseas

You may also be automatically non-resident if you work full-time overseas and meet a number of conditions, including spending fewer than 91 days in the UK and working in the UK for no more than 30 days.

If you meet one of the automatic overseas tests, you are generally non-resident and you do not need to continue through the remaining SRT tests.

Step 3 – The automatic UK tests

If you haven't been automatically classified as non-resident, you then consider the automatic UK tests.

There are three main tests.

1. The 183-day test

As mentioned above, spending 183 days or more in the UK makes you UK resident.

2. The UK home test

You may also become UK resident because you have a home in the UK, even if you spend fewer than 183 days here.

Broadly, this can apply where you have a UK home for a period of at least 91 consecutive days, at least 30 of those days fall within the tax year, and you are present at the UK home on at least 30 days.

The overseas home position also needs to be considered as part of this test.

This is particularly important for individuals who move between countries but retain a UK property that remains available to them.

3. The full-time work test

You can also become UK resident where you work full-time in the UK for a sufficient period and meet the relevant conditions.

This is a more technical test and looks at your working pattern over a 365-day period.

Step 4 – The sufficient ties test

If you don't meet any of the automatic tests, you may need to consider the sufficient ties test.

This is where things become more subjective.

The test considers your connections to the UK, known as ties, alongside the number of days you spend in the UK.

The relevant ties can include:

• Family tie – for example, having a spouse, civil partner or minor children who are UK resident

• Accommodation tie – having accommodation available to you in the UK

• Work tie – working in the UK for at least 40 days

• 90-day tie – spending more than 90 days in the UK in either of the previous two tax years

• Country tie – relevant to individuals who have been UK resident in one or more of the previous three tax years

The more ties you have, the fewer days you can generally spend in the UK before becoming UK resident.

For example, someone who has not been UK resident in any of the previous three tax years could become UK resident if they spend more than 90 but no more than 120 days in the UK and have at least three UK ties.

Someone who has been UK resident in one or more of the previous three tax years can become resident with even fewer days if they have sufficient UK ties.

This is why simply counting the number of days you spend in the UK is not enough to determine your residence position.

So, what does being UK tax resident actually mean?

Once you establish that you are UK tax resident, the next question is:

What income and gains are taxable in the UK?

Generally, UK residents are subject to UK tax on their worldwide income and gains.

This can include:

• UK employment or self-employment income

• Overseas employment income

• Overseas rental income

• Foreign dividends

• Foreign interest

• Overseas pension income

• Capital gains on investments and other assets

In contrast, a non-UK resident will generally only be subject to UK tax on certain UK-source income and specific UK assets or gains.

There can, of course, be exceptions and special rules depending on the type of income or gain and the country involved.

What about double taxation?

Being UK resident does not necessarily mean you will pay tax twice.

If the same income is also taxable in another country, a Double Taxation Agreement (DTA) may provide relief, often through a foreign tax credit.

The precise position depends on the relevant agreement and the type of income involved.

What about the new FIG regime?

This is particularly relevant for people who have recently moved to the UK.

From 6 April 2025, the previous remittance basis rules were replaced by the Foreign Income and Gains (FIG) regime.

Broadly, qualifying new UK residents who have been non-UK resident for at least 10 consecutive tax years before becoming UK resident may be able to claim relief on qualifying foreign income and gains for their first four years of UK tax residence.

This can be a valuable relief, but it is not automatic and there are consequences to making a claim, so it is important to consider the wider tax position before claiming.

The Bottom Line: Don't rely on the 183-day rule

One of the biggest misconceptions I come across is:

"I'm in the UK for less than 183 days, so I'm not UK resident."

Unfortunately, it is not that simple.

Your UK residence position can depend on your previous residence history, your UK and overseas homes, where you work, your family, your accommodation and the number of days you spend in the UK.

For anyone who regularly moves between countries, works internationally, has a second home or is planning to leave or return to the UK, the SRT should be considered carefully.

Your tax residence position can have a significant impact on your UK tax liabilities, so it is worth getting the position right before simply counting your days.

This article is intended as a general overview of the UK Statutory Residence Test and should not be relied upon as specific tax advice. Individual circumstances can significantly affect the outcome, including split-year treatment and the application of a Double Taxation Agreement.