Last reviewed: 30 April 2026 | Sources: HMRC RDR3 Statutory Residence Test, Finance Act 2013 Schedule 45, GOV.UK
TL;DR — Quick Summary
The Statutory Residence Test (SRT) — introduced by Finance Act 2013 Schedule 45 — is the legal framework HMRC uses to determine whether you are UK tax resident for a given tax year. UK residents pay tax on worldwide income. Non-residents pay tax only on UK-source income. Spending fewer than 16 UK days makes you automatically non-resident if you were UK-resident in any of the 3 prior years. But the sufficient ties test can make you UK-resident at far fewer days if you have family, accommodation or work connections in the UK.
Key Facts
- 183+ UK days in a tax year: automatically UK resident — no exceptions
- Fewer than 16 UK days (previously UK-resident): automatically non-resident
- Fewer than 46 UK days (not previously UK-resident): automatically non-resident
- A 'day' counts if you are in the UK at midnight — not just presence during the day
- Five UK ties: family, accommodation, work, 90-day history, country tie
- Sufficient ties test: 4 ties + 17 days = UK resident; 1 tie + 183 days = UK resident
- Source: HMRC RDR3 | Finance Act 2013, Schedule 45
Why the SRT matters for expats
UK tax residency determines the scope of your UK tax obligations. A UK resident is taxable on worldwide income and gains — employment income earned abroad, overseas rental income, foreign dividends, and overseas capital gains all fall within HMRC's reach. A non-resident is taxable only on UK-source income: UK rental income, UK employment income for days worked in the UK, and (since 2015) gains on UK property. Getting your residence status wrong — in either direction — can result in significant over or underpayment of tax and potential HMRC penalties.
The SRT applies on a tax year basis (6 April to 5 April). You can be UK-resident one year and non-resident the next. Your status must be assessed fresh each year — you cannot assume it carries forward.
Step 1: The automatic overseas tests
Apply these first. If you meet any one of them, you are definitively non-UK resident for that tax year — no further tests required.
| Test | Condition | Who it applies to |
|---|---|---|
| AOT 1 — Fewer than 16 UK days | Spent fewer than 16 days in the UK and were UK-resident in at least 1 of the 3 prior tax years | Recent leavers |
| AOT 2 — Fewer than 46 UK days | Spent fewer than 46 days in the UK and were NOT UK-resident in any of the 3 prior tax years | Long-term non-residents |
| AOT 3 — Full-time overseas work | Worked full-time overseas (average 35+ hours/week over 365 days), spent fewer than 91 UK days, fewer than 31 of which were working days in the UK | Overseas employees and contractors |
AOT 1 is the most commonly misunderstood. If you left the UK last year and visit back for 16 or more days this tax year, you fail this test and must continue to the next step. The 16-day threshold is very tight — a two-week holiday plus a weekend trip could be enough to breach it.
Step 2: The automatic UK tests
If no automatic overseas test is met, check the automatic UK tests. Meeting any one makes you definitively UK-resident.
| Test | Condition |
|---|---|
| AUT 1 — 183 days | Present in the UK at midnight on 183 or more days |
| AUT 2 — Only home in UK | Have a UK home available for 91+ consecutive days, spend 30+ days in it, and have no overseas home OR spend fewer than 30 days in your overseas home |
| AUT 3 — Full-time UK work | Work full-time in the UK for any 365-day period overlapping the tax year (average 35+ hours/week, no significant breaks) |
AUT 2 catches many expats who retain a UK property. If you keep your UK home available for your use — even if tenanted for part of the year but available to you during voids — and you spend 30+ nights there, you may be automatically UK-resident regardless of how many days you spent abroad. The "only home" test compares your UK home against any overseas home: if you have a settled overseas home and spend 30+ days in it, the UK home test does not apply.
Step 3: The sufficient ties test
If neither automatic test resolves your status, count your UK ties and apply the day-count thresholds. There are five possible ties:
- Family tie: Spouse/civil partner/cohabiting partner or minor child is UK-resident
- Accommodation tie: You have a place to stay in the UK available for 91+ consecutive days and use it for at least 1 night (16+ nights if it belongs to a close relative)
- Work tie: You work 3+ hours per day in the UK on at least 40 days in the tax year
- 90-day tie: You spent more than 90 days in the UK in either of the two preceding tax years
- Country tie: You are present in the UK more days than in any other single country (applies only if you were UK-resident in any of the 3 prior years)
| Previously UK-resident? | UK ties held | Maximum UK days before becoming resident |
|---|---|---|
| Yes | 4 or 5 | 16 days |
| Yes | 3 | 45 days |
| Yes | 2 | 90 days |
| Yes | 1 | 120 days |
| No | 3 | 45 days |
| No | 2 | 90 days |
| No | 1 | 182 days |
How days are counted
A day of UK presence counts if you are in the UK at midnight at the end of that day. Simply arriving in and departing from the UK on the same day (without being there at midnight) does not generally count as a UK day. However, a "deeming rule" applies if all three conditions are met: you were UK-resident in one or more of the three prior tax years, you have three or more UK ties in the current year, and you were present in the UK on more than 30 days without being there at midnight. In those circumstances, days above the first 30 are treated as UK days. Keep a daily diary of where you are at midnight — this is essential for any subsequent HMRC enquiry.
Split year treatment
If you leave or arrive in the UK part-way through a tax year and meet specific conditions, you can claim split year treatment. This divides the tax year into a UK part (taxed as UK-resident on worldwide income) and an overseas part (taxed as non-resident on UK-source income only). Split year treatment must be claimed on your Self Assessment return using supplementary pages SA109. There are eight split year cases — the most common for expats leaving the UK is Case 1 (starting full-time work overseas) and Case 4 (having a home overseas).
Practical steps before you leave the UK
- Complete HMRC form P85 (Leaving the UK — getting your income tax right) to notify HMRC of your departure
- Count your planned UK days carefully for the first two tax years after departure — the AOT 1 threshold of 16 days is tight
- Assess your UK ties before leaving: retain or sever accommodation, work and family ties strategically
- Keep a day-count diary from day one — HMRC has up to 20 years to open an enquiry into residence status in cases of deliberate non-disclosure
- File UK Self Assessment for the year of departure including SA109 to claim split year treatment
Frequently asked questions
Does a day trip to the UK count toward my day total?
Not usually — a day counts only if you are in the UK at midnight. Arriving and leaving the same day without staying overnight does not count, unless the deeming rule applies (3+ ties and previously UK-resident and more than 30 such transit days).
I still own a UK property — does that make me UK-resident?
Owning UK property alone does not trigger UK residence. But if the property is available for your personal use (not permanently tenanted), it may constitute an accommodation tie. If it is your only home and you spend 30+ days there, it may trigger AUT 2. Letting it out on a long-term tenancy without personal use rights removes the accommodation tie.
Can I be non-UK resident if my spouse lives in the UK?
Yes — but your spouse being UK-resident gives you a family tie. With 4 other ties and 16+ UK days you would be resident. You need to manage all five ties carefully, not just day counts.
What happens if HMRC challenges my non-resident status?
HMRC can open a formal enquiry into your residence status. The burden of proof is on you to demonstrate non-residency. A contemporaneous daily diary of location (at midnight), work records, utility bills, and foreign tax returns are all useful evidence. HMRC can charge tax, interest and penalties going back up to 20 years for deliberate errors.
Is the SRT the same for Scotland, Wales and Northern Ireland?
Yes. The SRT applies UK-wide. There is no separate Scottish, Welsh or Northern Irish residence test. Once you are determined to be UK-resident under the SRT, Scottish or Welsh income tax rates may apply to your non-savings, non-dividend income depending on where in the UK your main residence is.
Sources: HMRC RDR3 — Statutory Residence Test guidance, GOV.UK | Finance Act 2013, Schedule 45 | HMRC — P85 form, GOV.UK | Low Incomes Tax Reform Group — Statutory Residence Test | HMRC Residence, Domicile and Remittance Basis Manual.
Informational only — not tax advice. The SRT is complex; consult a CIOT-qualified UK tax adviser for your specific circumstances. See our UK Expat Finance hub.
