SRT: Statutory Residence Test Toolkit

 

Were you UK resident in one or more of the previous three tax years & present in the UK for < 16 days in the current tax year?
YES =
Non-resident
 NO ↓
Were you UK resident in none of the previous three tax years & present in the UK for < 46 days in the current tax year?
YES =
Non-resident
 NO ↓
Did you work full-time abroad, were present in the UK for < 91 days and, spent < 31 working days in the UK?
YES =
Non-resident
 NO ↓
Did you spend 183 days or more in the tax year in the UK?
YES =
Resident
 NO ↓
Did you have a home in the UK for at least 91 continuous days, of which 30 days fall into the tax year and you are present in the UK at your home for 30 days, and you spend less than 30 days at any overseas home in the tax year?
YES =
Resident
 NO ↓
Did you work sufficient hours in the UK for 365 days without any significant breaks from work (other than permitted leave). At least 75% of those days are worked full-time in the UK. At least one day of which falls in the tax year and you work at least one working day in the UK in that tax year?
YES =
Resident
 NO ↓
Were you non-UK resident for the previous three tax years?
NO =
Complete B area ↓
 YES ↓
  Complete A area ↓

Area A

 
The ‘Ties’: you score a tie if you answer ‘Yes’ to any of the following questions.

  • Is your dependent family UK resident?
  • Do you have available accommodation in the UK and you stayed there at least one night in the tax year?
  • Did you carry out at least 40 days of work in the UK in the tax year?
  • Were you present in the UK for more than 90 days in either or both of the previous two tax years?
Work out how many days you spent in the UK and work out residence status from this table.

&nbsp?

Ties: if non resident in all of the previous three tax years
Days spent in the UK
UK ties
Fewer than 46
n/a – you are automatically non-resident
46 – 90
4 ties = UK resident
91 – 120
3 ties = UK resident
121 – 182
2 ties – UK resident
More than 182
n/a – you are automatically resident

&nbsp?

Area B

 
The ‘Ties’: you score a tie if you answer ‘Yes’ to any of the following questions.

  • Is your dependent family UK resident?
  • Do you have available accommodation in the UK and you stayed there at least one night in the tax year?
  • Did you carry out at least 40 days of work in the UK in the tax year?
  • Were you present in the UK for more than 90 days in either or both of the previous two tax years?
  • Were you present in the UK more than any other country?
Work out how many days you spent in the UK and work out residence status from The Tie Table below.

Days which are deemed to be spent in the UK are not counted when calculating the 90 day tie.

&nbsp?

Ties: if non resident in all of the previous three tax years
Days spent in the UK
UK ties
Fewer than 16
n/a – you are automatically non-resident
16 – 45
4 ties = UK resident
46 – 90
3 ties = UK resident
91 – 120
2 ties – UK resident
121 – 182
1 ties – UK resident
More than 182
n/a – you are automatically resident