As an expat, digital nomad, or someone with global financial affairs, knowing your UK tax residence status is essential to understanding your UK tax liabilities and reporting obligations. This guide explains the UK Statutory Residence Test for expats which is the legislation under which the UK determines individual tax residence and is the key to managing your global tax affairs.
UK tax residents are taxable in the UK on their worldwide income and gains whereas UK tax non-residents are taxable on their UK sourced income and UK property gains only. Therefore knowing your UK tax residence status can be the difference between paying UK tax on your worldwide income or only on your UK sourced income.
If you want to discuss the UK Statutory Residence Test for expats and receive tailored advice regarding your personal UK tax residence position, please contact us at Expat Tax Solutions.
What Is the UK Statutory Residence Test (SRT)?
The UK Statutory Residence Test for expats is a series of hierarchical tests based primarily on UK days of presence (any day on which you are physically present in the UK at midnight) and UK workdays (any day on which you perform three or more hours of work while physically in the UK). Other key factors include the whereabouts of your homes and family, and time spent in the UK in prior years.
Your UK tax residence status should be assessed under the UK Statutory Residence Test for expats every UK tax year (6 April – 5 April) and can change from one year to the next. If you are UK tax resident, you may also be able to split the tax year into a period of residence and non-residence. The split year tests are also explained in this guide.
As the tests are largely based on day counts, it is possible to manage your time such that you fall below the relevant thresholds and achieve UK tax non-resident status therefore knowing the details of the UK Statutory Residence Test for expats will enable you to achieve your tax goals and optimise your affairs.
The Three Parts of the Statutory Residence Test
The UK Statutory Residence Test for expats is split into three sections which must be applied in order. If you meet the conditions of a test which determines your residence status, it is irrelevant if you also meet the conditions of a later test since the earliest test takes precedence. The three sections of the SRT are explained below in the order that they should be applied.
The Automatic Overseas Tests
The first section of the UK Statutory Residence Test for expats contains the three Automatic Overseas tests. If you meet the conditions of any of these tests for the tax year, you will be UK tax non-resident and do not need to consider your residence position any further.
The 1st Automatic Non-Resident Test
This is met if you were UK tax non-resident in all of the previous three tax years and spend fewer than 16 days in the UK during the current tax year.
The 2nd Automatic Non-Resident Test
This is met if you were UK tax resident in at least one of the previous three tax years and spend fewer than 46 days in the UK during the current tax year.
The 3rd Automatic Non-Resident Test (Full Time Work Abroad)
This is met if you are deemed to be in full time work abroad for the entire tax year by meeting the following criteria:
- You have fewer than 91 days of UK presence during the tax year; and
- You exercise fewer than 31 UK workdays during the year; and
- You work ‘sufficient hours’ overseas during the tax year; and
- You do not have a ‘significant break’ from overseas work during the tax year.
You work ‘sufficient hours’ overseas during the tax year if you average at least 35 hours of overseas work per week during the year. Days spent working in the UK or on annual leave, sick leave etc are excluded. HMRC’s calculation for determining the average number of hours worked overseas can be found here.
You will have a ‘significant break’ from overseas work if there is a 31 day consecutive period during the tax year during which you do not perform an overseas workday. Days spend on annual leave, sick leave and parental leave are not counted provided that you would’ve otherwise worked overseas on these days had you been working. A significant break therefore typically only applies if you have a 31 day consecutive period of work in the UK or a 31 day period of unemployment.
If you do not meet any of the tests in the automatic overseas section of the UK Statutory Residence Test for expats, we then consider the automatic UK residence tests.
The Automatic UK Tests
The second section of the UK Statutory Residence Test for expats contains the automatic UK tests. If you meet the conditions of any of these tests, you are UK tax resident for the tax year. Split year treatment may apply if you arrived in/departed the UK during the tax year and this is discussed in more detail later in the guide.
The 1st Automatic Residence Test
This is met if you spend 183 days or more in the UK during the tax year.
The 2nd Automatic Residence Test (Home test)
This is met if there is a 91 day consecutive period, only 30 days of which need to fall in the tax year, during which you have a UK home in which you spend more than 30 days during the tax year and you either have no overseas homes or, if you do have an overseas home, you spend fewer than 30 days in it during the tax year.
Example
Consider an individual who has lived solely in the UK for their entire life before leaving the UK to live abroad on 1 June 2025. They will not meet any of the automatic overseas tests for 2025/26 due to the amount of time spent in the UK, and for the 91 day period 2 March 2025 – 31 May 2025 (at least 30 of these days are in the 2025/26 tax year), the individual has a UK home in which they have spent more than 30 days and do not have an overseas home.
It is not relevant if the individual acquires an overseas home after 1 June 2025 as the test has already been satisfied for the period to 31 May 2025 and the individual will therefore be UK tax resident for the 2025/26 UK tax year.
The 3rd Automatic Residence Test (Full Time Work in the UK)
This is met if there is a 365 day period, only 1 day of which needs to fall in the tax year, during which you exercise at least 75% of your working time in the UK and you do not have a significant break from UK work.
Example
Consider the example above however suppose that the individual also has an overseas home throughout. They will not meet the home test as their overseas home is available to them during the entire tax year. However, for the 365 day period from 1 June 2024 – 31 May 2024, the individual was living and working solely in the UK and will therefore most likely meet the conditions of Full Time Work in the UK and be UK tax resident for 2025/26.
For these examples, the individual may be eligible for split year treatment since they are leaving the UK and this is explained in further detail later in the guide.
If you do not meet any of the tests in the automatic overseas section of the UK Statutory Residence Test for expats, we then consider the Sufficient Ties Test.
The Sufficient Ties Tests
The final section of the UK Statutory Residence Test for expats is the Sufficient Ties Test. This considers your connections/ties to the UK to produce a day threshold. If you spend more days in the UK than this threshold, you are UK tax resident and if you spend fewer days in the UK than this threshold, you are UK tax non-resident.
The possible UK ties you can have are:
- Work Tie: You have this tie if you exercise 40 or more workdays in the UK during the tax year.
- Accommodation Tie: You have this tie if you have any UK accommodation available for your use for at least 91 consecutive days during the tax year and you spend at least 1 night there (or at least 16 nights if the accommodation is owned by family).
- 90 Day Tie: You have this tie if you spent more than 90 days in the UK in either of the previous two tax years.
- Family Tie: You have this tie if you have a UK tax resident spouse/civil partner or a UK tax resident child under the age of 18.
- Country Tie: You have this tie if you were UK tax resident in one of the previous three tax years and you spend more days in the UK than any other single country during the tax year.
The applicable UK day threshold depends on whether you were UK tax resident in any of the previous three UK tax years. The two tables below are used to calculate your day threshold in both scenarios.
If you were UK tax resident in at least one of the previous three tax years:
| Days spent in the UK in the tax year | UK ties needed to be UK resident |
|---|---|
| 16 – 45 | At least 4 |
| 46 – 90 | At least 3 |
| 91 – 120 | At least 2 |
| Over 120 | At least 1 |
If you were UK tax resident in none of the previous three tax years:
| Days spent in the UK in the tax year | UK ties needed to be UK resident |
|---|---|
| 46 – 90 | All 4 |
| 91 – 120 | At least 3 |
| Over 120 | At least 2 |
The UK Statutory Residence Test for expats is designed such that a conclusive residence status is achieved in all scenarios and this is determined by facts rather than interpretation.
There are additional considerations if you spend time in the UK due to exceptional circumstances, if there are more than 30 days on which you depart the UK before midnight during the year (the deeming rule), and days spent in the UK for transit.
We recommend professional advice when assessing your UK tax residence status under the UK Statutory Residence Test for expats as the tax implications can differ hugely for residents and non-residents.
Split Year Treatment
Once you have determined your residence status for the tax year using the UK Statutory Residence Test for expats, if you are UK tax resident you may be able to split the year into a period of residence and non-residence if you leave/arrive in the UK during the year. These tests are explained below for individuals in either category.
Split Year Tests When Leaving The UK
There are three cases of the UK Statutory Residence Test for expats under which an individual can split the tax year when leaving the UK. Similarly to the rest of the SRT, the tests are applied in order and you split the tax year from the date in the earliest test. If you do not meet the conditions of any of these cases then the year cannot be split.
Case 1: Starting Full Time Work Abroad
To be eligible to split the year under Case 1, you must:
- Be UK tax resident in the current tax year; and
- Have been UK tax resident in the previous year; and
- Meet the conditions of Full Time Work Abroad (the 3rd automatic overseas test above) for the entire following tax year; and
- Meet a pro-rated version of the Full Time Work Abroad test for the remainder of the current tax year.
The pro-rated version of the FTWA test depends on which month you start working abroad. From the date of your first overseas workday through to the end of the tax year you must work sufficient hours overseas and not have a significant break from overseas work however the 31 UK workday and 91 UK days of presence thresholds are pro-rated based on the month in which you started work overseas per the table below:
| Date of first overseas workday | Permitted number of UK workdays | Permitted number of UK days |
|---|---|---|
| 6 – 30 Apr | 30 | 90 |
| 1 – 31 May | 27 | 82 |
| 1 – 30 Jun | 25 | 75 |
| 1 – 31 Jul | 22 | 67 |
| 1 – 31 Aug | 20 | 60 |
| 1 – 30 Sep | 17 | 52 |
| 1 – 31 Oct | 15 | 45 |
| 1 – 30 Nov | 12 | 37 |
| 1 – 31 Dec | 10 | 30 |
| 1 – 31 Jan | 7 | 22 |
| 1 – 29 Feb | 5 | 15 |
| 1 – 31 Mar | 2 | 7 |
| 1 – 5 Apr | 0 | 0 |
Example
If you started work overseas on 13 November 2025, you would be permitted to spend 37 days in the UK and exercise 12 UK workdays from 13 November 2025 – 5 April 2026 without exceeding the FTWA thresholds. Remaining below these thresholds and meeting the other conditions of Case 1 will mean that you become UK tax non-resident from 13 November 2025.
If you exceed the thresholds, we can test them again for a later workday which may result in split year treatment being applicable from a later date.
Case 2: The Partner of Someone Starting Full Time Work Abroad
To be eligible to split the year under Case 2, you must:
- Be UK tax resident in the current tax year; and
- Have been UK tax resident in the previous year; and
- Be UK tax non-resident in the following year; and
- Have a partner who is eligible to split the current or previous tax year under Case 1; and
- Have been living together in the UK either at some point in the tax year or the previous tax year; and
- Move overseas so you can live together while your partner is working overseas; and
- From the later of the date you move abroad and the date your partner meets Case 1 through to the end of the current tax year you:
- Have no home in the UK or, if you have homes in both the UK and overseas, you spend the greater part of the time living in the overseas home, and
- You spend no more than the permitted limit of days in the UK determined by the table shown in Case 1.
Case 3: Ceasing To Have A Home In The UK
To be eligible to split the year under Case 3, you must:
- Be UK tax resident in the current tax year; and
- Have been UK tax resident in the previous year; and
- Be UK tax non-resident in the following year; and
- Have one or more homes in the UK at the start of the tax year and at some point in the year cease to have any home in the UK for the rest of the tax year; and
- Spend fewer than 16 days in the UK from the date you cease to have a UK home through to the end of the tax year; and
- Within 6 months of ceasing to have a UK home you must become tax resident of another country, or be present in another country on every day, or have your only home in another country.
Split Year Tests When Coming To The UK
There are five possible cases of the UK Statutory Residence Test for expats under which an individual can split the tax year following their arrival in the UK. Unlike the rest of the SRT, the case that takes priority is the case which gives the earliest split year date and therefore the longest UK tax resident period. It is therefore essential to consider all inbound split year cases in order to accurately determine your residence status. The five cases are:
Case 4: Starting To Have A Home In The UK Only
To be eligible to split the year under Case 4, you must:
- Be UK tax resident in the current tax year; and
- Be UK tax non-resident in the previous tax year; and
- Not have your only home in the UK at the start of the current tax year, but at some point in the tax year your only home is in the UK and this continues to be the case until the end of the tax year; and
- Not meet the sufficient ties test for the overseas part of the tax year.
The sufficient ties test mentioned above is the same as the main part of the SRT however the days thresholds are pro-rated based on the length of the overseas period.
Case 5: Starting Full Time Work In The UK
To be eligible to split the year under Case 5, you must:
- Be UK tax resident in the current tax year; and
- Be UK tax non-resident in the previous tax year; and
- Start to work full-time in the UK in the tax year meeting the conditions of the third automatic UK test over a period of 365 days.
- Not meet the sufficient ties test for the overseas part of the tax year.
Case 6: Ceasing Full Time Work Abroad
To be eligible to split the year under Case 6, you must:
- Be UK tax resident in the current tax year; and
- Be UK tax non-resident in the previous tax year having satisfied the third automatic overseas test for that year; and
- Have been UK resident in 1 or more of the 4 tax years before the previous tax year; and
- Be UK tax resident in the following tax year; and
- Meet the pro-rated conditions of Full Time Work Abroad for the overseas part of the tax year. This includes the sufficient hours and significant break criteria however the UK workday and day thresholds are pro-rated based on your arrival in the UK as follows:
| Date of final overseas workday | Permitted number of UK workdays | Permitted number of UK days |
|---|---|---|
| 6 – 30 Apr | 2 | 7 |
| 1 – 31 May | 5 | 15 |
| 1 – 30 Jun | 7 | 22 |
| 1 – 31 Jul | 10 | 30 |
| 1 – 31 Aug | 12 | 37 |
| 1 – 30 Sep | 15 | 45 |
| 1 – 31 Oct | 17 | 52 |
| 1 – 30 Nov | 20 | 60 |
| 1 – 31 Dec | 22 | 67 |
| 1 – 31 Jan | 25 | 75 |
| 1 – 29 Feb | 27 | 82 |
| 1 Mar – 5 Apr | 30 | 90 |
Case 7: The Partner Of Someone Ceasing Full Time Work Abroad
To be eligible to split the year under Case 7, you must:
- Be UK tax resident in the current tax year; and
- Be UK tax non-resident in the previous tax year; and
- Have a partner who splits the current or previous tax year under Case 6; and
- Move to the UK to continue to live together with your partner on their return or relocation to the UK; and
- Be resident in the UK for the following tax year; and
- Not exceed the permitted limit of days spent in the UK in the overseas part of the tax year shown in the table above; and
- In the overseas part of the year, either:
- Have had no home in the UK at any time, or
- If you have had homes both in the UK and overseas, you spend the greater part of the time living in your overseas home.
Case 8: Starting To Have A Home In The UK
To be eligible to split the year under Case 8, you must:
- Be UK tax resident in the current tax year; and
- Be UK tax non-resident in the previous tax year; and
- Be UK tax resident in the following tax year and this cannot be a split year; and
- Have no home in the UK at the beginning of the tax year but start to have a UK home at some point during the tax year and continue to have a UK home for the rest of the tax year and all the following tax year; and
- Not meet the sufficient ties test for the overseas part of the tax year.
Common Challenges With The UK Statutory Residence Test For Expats
Record Keeping
As the UK Statutory Residence Test for expats relies heavily on where you spend your time, it is essential to retain evidence of your whereabouts and working pattern. This can include flight bookings and immigration records, meeting records and office attendance data.
You are required to keep records for five years from 31 January following the end of the tax year. I.e. records for the 2024/25 UK tax year must be kept until 31 January 2031.
We have seen cases of HMRC enquiries requesting flight details and records of working time exercised globally in order to substantiate UK tax claims under the UK Statutory Residence Test for expats and it is a common topic enquired into by HMRC.
Complexity and Significance
An individual’s UK tax residence status under the UK Statutory Residence Test for expats can be simple however it can also be extremely complex. A few extra days spent in the UK can be the difference between being UK tax resident and UK tax non-resident drastically changing your UK tax liability and reporting requirements.
Receiving professional advice as early as possible is key to ensuring you understand how much time you can spend in the UK and how your travel can be managed to optimise your tax position.
The UK Statutory Residence Test For Expats FAQs
What is the UK Statutory Residence Test For Expats?
The UK Statutory Residence Test for expats is the UK legislation used to determine an individual’s UK tax residence status.
Who does the UK Statutory Residence Test For Expats apply to?
The UK Statutory Residence Test for expats applies to all individuals who have spent time in the UK during the year. The test should be applied every tax year to determine your UK tax residence status.
What is the difference between a UK tax resident and a UK tax non-resident?
UK tax residents are taxable on their worldwide income and gains whereas UK tax non-residents are taxable on their UK sourced income and UK property gains only. Reporting requirements also differ between residents and non-residents.
What happens if I also pay tax in another country?
It is possible that another country will tax your income or you may be considered as tax resident in two countries at once. If this is the case, we consult the UK’s network of Double Taxation Agreements to mitigate double taxation typically through income exemption or by claiming a Foreign Tax Credit.
Do I pay UK tax if I leave the UK for 6 months?
Leaving the UK for 6 months is typically not long enough to break UK tax residence. As such, you would remain taxable in the UK on your worldwide income and gains. If you do break UK tax residence, you remain taxable in the UK on your UK sourced income (rental income from UK properties, UK bank interest, UK dividend income etc.)
Get Expert Help With The UK Statutory Residence Test For Expats
If you want to understand your tax residence status under the UK Statutory Residence Test for expats, our experts can help. Schedule a free no-obligation consultation to receive expert advice from a Chartered Tax Advisor.