UK Statutory Residence Test (SRT)
The Statutory Residence Test (SRT) is the official set of rules used to determine whether you are tax resident in the United Kingdom for a given tax year.
It applies to individuals and is based mainly on:
- How many days you spend in the UK
- Your connections ("ties") to the UK
Your tax residence status affects whether the UK can tax your worldwide income or only your UK-source income.
The UK tax year
The SRT works on the UK tax year: 6 April → 5 April
All day counts and ties are assessed within that period.
How the SRT works (3 stages)
The test is applied in order:
1) Automatic Overseas Tests (you are non-resident)
You are automatically non-resident if, for example:
- You spend fewer than 16 days in the UK (and were UK resident in one of the previous 3 tax years), or
- You spend fewer than 46 days in the UK (and were not UK resident in the previous 3 tax years), or
- You work full time overseas and spend very limited time in the UK
If you meet one of these, you are not UK tax resident for that year.
2) Automatic UK Tests (you are resident)
You are automatically UK resident if, for example:
- You spend 183 days or more in the UK in the tax year, or
- Your only home is in the UK, or
- You work full time in the UK for a significant period
If one of these applies, you are UK tax resident.
3) The Sufficient Ties Test
If you do not meet an automatic test, your status depends on:
- How many days you spend in the UK, and
- How many UK ties you have
The more ties you have, the fewer days you can spend in the UK before becoming resident.
What counts as a UK "tie"?
The main ties are:
- Family tie – Your spouse/partner or minor children are UK resident
- Accommodation tie – You have a place to stay in the UK that is available to you
- Work tie – You work in the UK for a certain number of days
- 90-day tie – You spent 90+ days in the UK in either of the previous two tax years
- Country tie – The UK is the country where you spend the most days (for certain leavers)
Amanda tracks these ties through your identity, property, work, and travel information.
Why this matters
If you are UK tax resident, the UK generally taxes your worldwide income (subject to double tax treaties and special regimes).
If you are non-resident, the UK usually taxes only UK-source income (like UK property rent or UK employment).
This is why the SRT often appears in your Amanda exposure report — it determines whether the UK tax system applies to you broadly or only in limited areas.
Common misunderstandings
- It's not just about 183 days. You can be resident with far fewer days if you have strong UK ties.
- Having a UK passport does not automatically make you UK tax resident.
- Leaving the UK mid-year does not automatically make you non-resident — split-year rules may apply.
What Amanda helps you see
Amanda uses your:
- Travel history
- Home and property information
- Family and work ties
...to estimate how close you are to UK tax residence under the SRT and to warn you when you are approaching risk thresholds.
Official source
For full legal detail and examples, refer to HMRC guidance on the Statutory Residence Test on GOV.UK.