Statutory Residence Test (UK)
The UK SRT is a three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test using day count plus UK ties.
1 jurisdictions use this rule.
How Statutory Residence Test (UK) works
The UK Statutory Residence Test was introduced in 2013 and is the most complex residency test in the developed world. It applies in three stages, in strict order. First: automatic non-resident tests (e.g., fewer than 16 UK days for prior residents = automatic non-resident). Second: automatic resident tests (183 days = automatic resident, full-time UK work, only home in UK). Third: the sufficient-ties test combines UK day count with UK ties (family, accommodation, work, 90-day prior, country) using a published matrix. The UK tax year runs 6 April – 5 April, not the calendar year.
Notable examples
- 183+ UK days in the tax year = automatic UK resident.
- 16-45 UK days as a 'leaver' (prior UK resident) + 4 UK ties = resident.
- Day-counting subtleties: midnight rule, transit days, the 'deeming rule' for prior 90-day-tie holders.
Jurisdictions using Statutory Residence Test (UK)
1 jurisdictions. Search, filter, and click through to per-jurisdiction details.
Showing 1 of 1 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| United Kingdom | GB | Statutory Residence Test | 183 days | Tax year (UK: Apr 6 – Apr 5) |
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