The Statutory Residence Test Simplified

What the SRT is

The Statutory Residence Test is HMRC’s rulebook for deciding if you are UK resident for a tax year. It is a step by step test set in law. First, it looks for automatic answers, then it uses your UK ties and day count if the answer is still unclear.

Your UK residence status determines whether the UK taxes your worldwide income or mainly your UK source income, so getting this right is critical.

When you should use it

Use the SRT any time your UK residence position is not crystal clear, and especially:

When you leave the UK to live or work abroad
When you arrive in, or return to, the UK
Before filing a tax return that claims non residence or split year treatment
Before selling a UK property, drawing large dividends, or moving investments, because timing can change what is taxed where
When your UK day count is close to the thresholds, for example frequent flyers or people with work in more than one country

Who should use it

Long term expats with UK income, for example landlords or people with UK pensions
People leaving or returning mid year who may claim split year treatment
Frequent travellers and remote workers who split time between the UK and another country
Oil and gas workers, mariners and aviation crew with mixed UK and overseas duties
Retirees who spend part of the year in the UK
Anyone being asked by a bank, employer, or adviser to confirm UK residence for a tax year

How the SRT decides residence

Automatic Overseas Tests, you are non resident if you meet strict conditions such as very low UK day counts, or full time work abroad with limited UK presence.
Automatic UK Tests, you are resident if you meet clear UK conditions, for example 183 or more UK days, a UK only home, or full time UK work.
Sufficient Ties Test, if neither automatic set applies, the test looks at your UK ties, such as family, available accommodation, UK work, the 90 day tie, and the country tie, and then compares them with your UK day count. The more ties you have, the fewer UK days you can spend before you become resident.

Split year treatment

In the tax year you leave or arrive, you may qualify for split year treatment so only part of the year is UK resident. You claim this on your Self Assessment using SA109. It does not apply automatically, and you must meet the detailed cases set out in the rules.

Records you should keep

A simple day log for arrivals and departures, with boarding passes where possible
Evidence of where you live, such as leases and utility bills
Employment or self employment contracts and work schedules
Travel, rota and duty logs if you work offshore or at sea
Note, airport transit that does not pass UK border control usually does not count as a UK day, but keep proof in case HMRC asks.

Two quick examples

Frequent traveller, you live in Thailand, visit family in the UK for 70 to 100 days a year, and keep a UK flat available. You run the automatic tests first. If none applies, you move to the sufficient ties test. Your available accommodation and family ties may reduce the UK days you can spend before you become resident, so careful tracking matters.
Returner mid year, you move back to the UK in November, start UK employment in December, and keep your overseas home until March. You check the automatic UK tests, then split year cases. You likely claim split year so only the part from your UK arrival date is UK resident, which affects how you report foreign income for that year.

Common mistakes to avoid

Guessing residence based on where you feel at home, instead of running the test
Ignoring UK days spent on short trips and business visits
Forgetting to claim split year on SA109 when you qualify
Treating immigration, visa or NHS rules as tax rules, they are separate systems

Mini case study

Andy spent 80 days in the UK visiting family, kept a UK house available, and worked remotely for a non-UK employer. With three UK ties, the day limit was tighter than expected. Good records avoided a painful reclassification. For a quick sense-check, we can connect you with professional tax advisors that can help, but rely on the government’s official guidance for decisions as well, linked below.

What to do now

Contact us and read the full guide here: (https://assets.publishing.service.gov.uk/media/67e2bcb05698d84e39cfdad7/SA109-Notes-2025.pdf)
Keep a simple day log and supporting evidence.
Check split year if you leave or arrive mid-year.

What to do next

If your situation is borderline, get advice before making large transactions or moving assets.
Run the SRT for the current tax year and the year you leave or return.
Keep day counts and evidence as you go, not at the end of the year
If you need to claim non residence or split year, file Self Assessment with SA109

British Abroad