The statutory residence test determines an individual's residence status (resident or non-resident) for the whole tax year for the purposes of income tax, capital gains and inheritance tax. However, if part way through a tax year, an individual leaves the UK to live or work abroad or comes from abroad to live and work in the UK, and certain conditions are met, the tax year will be "split" into two parts. In one part of the tax year the individual will be treated as UK resident and in the other part the individual will be treated as non-UK resident.


The HMRC have published a guidance note on the Statutory Residence Test (SRT) which you can find HERE Please read this for additional information




PLEASE NOTE: THIS TEST IS NOT DEFINITIVE AND IS JUST A GENERALIZATION.

If your answer is YES - you are NON-RESIDENT
If your answer is YES - you are NON-RESIDENT
If your answer is YES - you are NON-RESIDENT
If your answer is YES - You are TAX RESIDENT
If your answer is yes - You are TAX RESIDENT
If your answer is yes - You are TAX RESIDENT
Ties Test
If you do not meet any of the automatic UK tests or any of the automatic overseas tests,(above) the sufficient ties test must be considered. There are two levels of test –one for arrivers, and one for leavers. This sets out how many ties need to be present for an individual to be resident or non-resident, depending upon the days spent in the UK and whether the individual is an arriver or leaver. Arrivers – persons not resident in the UK in previous 3 tax years Leavers – persons resident in the UK in at least 1 of previous 3 tax years
Once the number of ties has been established, we can then determine whether, taking into account the number of days you have spent in the UK, you are UK tax resident in a particular tax year

Then Maximum number of days return to UK For LEAVER = 120 days. For ARRIVER = 182 days
Then Maximum number of days return to UK For LEAVER = 90 days. For ARRIVER = 120 days
Then Maximum number of days return to UK For LEAVER = 45 days. For ARRIVER = 90 days
Then Maximum number of days return to UK For LEAVER = 15 days. For ARRIVER = 45 days
Flight crew - please note: Landing AND taking off from the UK is classed as a working day.