The Statutory Residence Test (SRT) is the set of UK rules used to determine whether an individual is UK tax resident for a particular tax year. If you are unfamiliar with the SRT or want to see how the tests link together, please see our complete guide to the Statutory Residence Test.
The SRT contains the following three sections:
- The UK automatic overseas tests
- The UK automatic residence tests
- The sufficient ties test
However, the tests are applied in a specific order. The first automatic UK test considers whether you have spent 183 days or more in the UK during the tax year. If you have, you are automatically UK tax resident and no further SRT tests need to be considered.
If you have spent fewer than 183 days in the UK, the automatic overseas tests are then considered. If you do not meet any of the automatic overseas tests, the second and third automatic UK tests are considered. If none of the automatic UK tests apply, the sufficient ties test is then used to determine your UK tax residence status.
This guide focuses specifically on the second section of the SRT; the UK automatic residence tests.
Although this guide provides an overview of the UK automatic residence tests, determining UK tax residence can be complex and depends on your individual circumstances. We recommend obtaining specialist advice to assess and confirm your UK tax residence status.
For further information or a complete professional assessment of your UK tax residence position, please contact Expat Tax Solutions.
Why Is My Residence Status Important?
UK tax residence is the key driver behind how your income is taxed in the UK and how it should be reported.
UK tax residents are taxable on their worldwide income and gains whereas non-residents are taxable in the UK only on their UK sourced income and UK property gains.
For individuals with income or gains arising in multiple jurisdictions, or for individuals who work internationally, the difference in their UK tax liability as a resident compared to a non-resident can be extremely significant.
The First UK Automatic Residence Test
The first UK automatic residence test states that an individual will be UK tax resident for the entire tax year if:
The individual is present in the UK at midnight on 183 days or more during the tax year.
This test will apply to individuals who spend a significant amount of time in the UK during the tax year. For example, an individual who leaves the UK after having already spent at least 183 days in the UK will generally be UK resident under this test.
If the individual spends fewer than 183 days in the UK in the tax year, the second UK automatic residence test must be considered.
The Second UK Automatic Residence Test
The second UK automatic residence test (the home test) states that an individual will be UK tax resident for the entire tax year if:
There is a 91 day consecutive period, only 30 days of which need to fall in the tax year, during which the individual has a UK home in which they spend more than 30 days during the tax year and they either have no overseas homes or, if they do have an overseas home, they spend fewer than 30 days in it during the tax year.
This test is wordy and can be tricky to understand. Broadly speaking, we are looking for a 91-day consecutive period during which the individual has a qualifying UK home, with at least 30 days of that period falling in the tax year, and the individual must have spent at least 30 days in that UK home during the tax year. The individual must also either have no overseas home or spend fewer than 30 days in each overseas home during the tax year.
The property does not need to be owned by the individual and for the purpose of the SRT, HMRC consider that a person’s home is a place that a reasonable onlooker with knowledge of the material facts would regard as that person’s home. It is possible to have more than 1 home, either in the same country or in more than 1 country.
Example
Allie has lived in the UK all her life and has been living in a UK rental property for the past 3 years. On 1 June 2027 she terminates her rental lease and moves to Malaysia.
For the 91 day period from 2 March 2027 – 31 May 2027 , she has a UK home and does not have an overseas home. At least 30 days of this 91-day period fall within the tax year, and she spends at least 30 days in the UK home during the tax year.
It is not relevant whether she acquires an overseas home after 1 June 2027 as the 91 day period prior to her departure is sufficient for the home test to be met.
The Third UK Automatic Residence Test
The third UK automatic residence test (full time work in the UK) states that an individual will be UK tax resident for the entire tax year if:
There is a 365-day period, only 1 day of which needs to fall in the tax year, during which the individual works full-time in the UK, does not have a significant break from UK work, and more than 75% of the days on which they work for more than 3 hours are days on which they work for more than 3 hours in the UK.
As this test applies to a 365 day period, only 1 day of which needs to fall in the current tax year, we can end up assessing the majority of the prior tax year or the majority of the following tax year.
Example
Emma moves to the UK on 1 February 2027 to start a UK employment contract. She lives in hotels for the first 6 months of her time in the UK and will therefore not meet the home test.
For the 365 day period starting 1 February 2027, she will work full time in the UK and therefore be UK tax resident for 2026/27 despite only spending two months of 2026/27 in the UK.
She may be eligible for split year treatment, depending on her circumstances. Split year treatment is considered separately after determining whether she is UK resident under the SRT.
What If The Automatic UK Tests Are Not Met?
If you do not meet any of the automatic overseas tests and none of the automatic UK tests apply, the final section of the SRT, the sufficient ties test, is considered.
UK Tax Obligations For Residents
UK tax residents are generally within the scope of UK tax on their worldwide income and gains, although specific rules and reliefs may apply depending on the individual’s circumstances. For example, eligible new UK residents may be able to claim relief under the Foreign Income and Gains (FIG) regime.
UK Self-Assessment Tax Return
Not all individuals are required to file a UK self-assessment tax return however UK tax residents may be required to file a Self Assessment tax return depending on their income, gains and circumstances. This can include individuals with income or gains that have not had tax deducted at source, or individuals making claims under the Foreign Income and Gains (FIG) regime or for certain forms of double taxation relief.
Record Keeping
UK tax residence is an area that HMRC may scrutinise when reviewing a tax return. As the SRT relies heavily on where you spend your time, your homes and, where relevant, your working pattern, it is important to retain appropriate evidence supporting your residence position.
This can include flight bookings and immigration records, evidence relating to your homes, meeting records and office attendance data.
We recommend retaining records supporting your UK tax residence position for at least five years from 31 January following the end of the tax year. For example, records relating to the 2026/27 UK tax year should be retained until at least 31 January 2033.
The UK Automatic Residence Tests FAQs
What are the UK automatic residence tests?
The UK automatic residence tests are the second set of tests applied under the UK Statutory Residence Test. If you meet any one of the tests, you are automatically treated as UK tax resident for the tax year.
They relate to the number of days you spend in the UK during the current tax year, the location of your homes, and whether you work full-time in the UK.
Do I need to meet all of the UK automatic residence tests?
No. You only need to meet one of the UK automatic residence tests to be automatically treated as UK tax resident for the tax year however the UK automatic overseas tests take priority and must be considered first.
What are the three UK automatic residence tests?
The three UK automatic residence tests are the 183-day test, the UK home test, and the full-time work test. If you meet any one of these tests, you are automatically treated as UK tax resident for the tax year, subject to considering the automatic overseas tests first.
How does the 183-day automatic residence test work?
You meet the 183-day automatic residence test if you spend 183 days or more in the UK during the tax year. A day generally counts if you are present in the UK at midnight on that day. If you meet this test, you are automatically treated as UK tax resident for the tax year.
Does owning a home in the UK make me automatically UK resident?
No. Simply owning a home or property in the UK does not automatically make you UK tax resident. However, you may meet the UK home test if you have a UK home during the tax year and the specific conditions relating to your UK and overseas homes are satisfied.
What is the UK home test under the Statutory Residence Test?
You can meet the UK home test where you have a home in the UK for a continuous period of at least 91 days, of which at least 30 days fall within the tax year, and you are present at the UK home for at least 30 days during the tax year. The test also considers whether you have an overseas home and whether you are present there for the relevant period.
Can I be automatically UK resident if I work full-time in the UK?
Yes. You can meet the full-time work test if you work sufficient hours in the UK over a continuous 365-day period, with no significant break from UK work, and the relevant conditions are met. The test also includes requirements concerning the number of days worked in the UK and the number of days on which you work for more than three hours.
What happens if I do not meet a UK automatic residence test?
If you do not meet any of the automatic residence tests, you move on to consider the sufficient ties test.
Can I be resident under the UK automatic residence tests for only part of the tax year?
Potentially however this is assessed separately. If a UK automatic residence test applies, you are treated as a resident for the entire tax year. However, split-year treatment can potentially divide a tax year into a UK-resident part and a non-resident part where the relevant conditions are met.