UK Statutory Residence Test

The SRT is HMRC’s mechanical test for whether you are UK tax resident in a given tax year. It applies three stages in order: the automatic overseas tests (which can establish non-residence), the automatic UK tests (which can establish residence, including the 183-day rule), and — if neither is conclusive — the sufficient ties test, which weighs your UK days against your UK connections.

Generally, a UK day is any day on which you are present in the UK at midnight (the end of the day). Arriving in the morning and leaving late the same night counts as zero days. There are separate rules for workdays and for days spent in transit, and a deeming rule can catch frequent day-trips.

It depends on your history and ties. If you were UK resident in the last three years, as few as 16 days can matter; if you were not, the floor is higher. Once neither automatic test resolves your position, the sufficient ties test sets your limit — more ties means fewer days before you become resident. 183 days or more is always automatic UK residence.

No. It applies the headline thresholds to give an indication. It does not model split-year treatment, the deeming rule, exceptional circumstances, the "only home" or full-time-UK-work automatic tests, or treaty tie-breakers — all of which can change the outcome. Residence is self-assessed and can be reviewed by HMRC, so confirm borderline cases with a specialist.