UK Tax Residency Test
Understand the UK Statutory Residence Test (SRT) and track your days in the UK
UK Statutory Residence Test Explained
The UK uses the Statutory Residence Test (SRT) to determine tax residency. Unlike simpler 183-day rules, the SRT is a complex three-part test that considers your ties to the UK, days spent in the country, and your work patterns.
The Three Parts of the SRT
Automatic Overseas
You're non-resident if you meet certain overseas conditions (e.g., fewer than 16 days in UK)
Automatic UK
You're resident if you meet UK conditions (e.g., 183+ days or only home in UK)
Sufficient Ties
If neither automatic test applies, your ties to UK determine residency
Key Day Thresholds for UK Tax
16 days or fewer — Automatically non-resident (if non-resident in prior 3 years)
46 days or fewer — Automatically non-resident (if resident in only 1 of prior 3 years)
91 days or fewer — May be non-resident depending on ties
183 days or more — Automatically UK tax resident
UK Ties That Count
- 👨👩👧Family tie — Spouse, civil partner, or minor children in UK
- 🏠Accommodation tie — UK home available for 91+ days
- 💼Work tie — Working in UK for 40+ days
- 📅90-day tie — Spent 90+ days in UK in either of prior 2 years
- 🌙Country tie — More midnights in UK than any other single country
Who Needs to Track UK Days?
- 🇬🇧UK nationals living abroad but visiting family
- 💼Non-doms working partially in the UK
- 🏢Business owners with UK operations
- 🏠Property owners splitting time between UK and abroad
- ✈️Frequent travelers transiting through UK
Check Your UK Tax Residency Risk
Amanda helps you track your exposure. No account required.
Understanding UK Tax Residency
UK tax residency has significant implications for your tax obligations. As a UK tax resident, you're liable to pay UK tax on your worldwide income and gains. Non-residents generally only pay UK tax on UK-source income.
The Statutory Residence Test (SRT) was introduced in April 2013 to provide clarity on residence status. Before the SRT, residence was determined by case law, leading to uncertainty. While the SRT is more structured, it remains complex, especially for those with ties to multiple countries.
Important Dates for UK Tax
The UK tax year runs from 6 April to 5 April the following year. Days are counted based on where you are at midnight — being in the UK at midnight counts as a UK day. Transit days where you leave the UK may not count if you don't engage in activities.
Split Year Treatment
If you become UK resident or non-resident part way through a tax year, you may qualify for split year treatment. This means you're only taxed as a UK resident for part of the year, potentially reducing your tax liability significantly.
Amanda helps you monitor your days and understand your residence exposure before it becomes a problem. All data is stored privately on your device.
If you're unsure, Amanda can map your exposure in two minutes.