This is an interactive tool to determine 'At a glance' whether you are UK resident or not in a tax year for 2013/14 onwards.

  • Subscribers see also our guide to the Statutory Residence Test for further details of the different tests, split residence, day counting and planning tips.
  • Split Year Treatment may apply to you if you are leaving or coming to the UK and plan to stay a while. Don't use this toolkit go to our Split Year Toolkit instead.

The 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 =
No ↓  
Did you work full time abroad, were present in the UK for < 91 days and, spent < 31 working days in the UK Yes =
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 =
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 =
No ↓    
 Were you non UK resident for the previous three tax years?   No =

Complete Box B

Yes ↓

   
 Complete Box A  
 ↓    

Box 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.

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

 

   
     
 

Box 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.

Ties: if resident in any 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 tie = UK resident
More than 182 n/a - you are automatically resident
   
     
     

 

Results

If your result is:

Non-resident: you are confirmed not UK resident for the current tax year: you need not answer further questions on this page.

Resident: you are confirmed UK resident for the current tax year: you need not answer further questions on this page.


 

Useful Terms

Split Year: Under split year treatment different rules apply:

  • If you are leaving the UK you are treated as UK resident up until the date of departure and non-UK resident for your time abroad. You must then be non-resident in the following tax year.
  • If you are coming to the UK you are treated as UK resident from the date of your arrival, and non-UK resident for the earlier part of the year when you were abroad.

See guide SRT: split year treatment or  SRT: Split Year Toolkit.

Previous three years: In order to determine residence under the Statutory Residence test (SRT) or for Capital Gains Tax purposes in tax years from 2013/14 to 2017/18 you may need to consider residence status in a tax year before 6 April 2013 see guide SRT: Transitional Measures.

Work full time = working more than three hours per day

One working day = working more than three hours

Working: full time abroad/sufficient hours in the UK = averaging 35 hours per week. Different tests have different requirements for the meaning of 'full time'.

Present/days spent = you must count days you were in the country at midnight, unless you were in transit or present in a country under exceptional circumstances. See Statutory Residence Test.

Significant break = There are at least 31 days during which none of the days is a day on which an individual works more than three hours or a day when they would have worked more than three hours if they had not been on annual, sick or parenting leave.

 

See also guide Statutory Residence Test for further details of the different tests, split residence, day counting and planning tips.

 

WARNING NOTE: the SRT is not always conclusive in determining your residence for tax purposes.

  • It is possible that you may also be tax resident in another country under the terms of its own tax rules.
  • If so, you need to also consider the other country's residence tests: these may be different to the UK's tests.
  • If you are also resident in another country you will need to review the appropriate double tax treaty with the UK and if necessary apply the treaty's own tie breakers.