Glossary · UK Tax
Statutory Residence Test
The Statutory Residence Test is the UK set of rules for deciding whether you are UK tax resident in a given tax year, based on days spent in the UK and connecting factors like work, home, and family ties.
SRT
In more detail
The SRT determines UK residence through automatic overseas tests, automatic UK tests, and a sufficient-ties test that weighs day-count against connections to the UK. Residence drives UK income tax, capital gains tax, and — since April 2025 — the inheritance tax long-term-resident clock. Because the outcome turns on precise day-counting and ties, it is easy to get wrong without care.
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