The Statutory Residence Test: Are You a UK Tax Resident?

Automatic overseas tests

You are non-resident if you spend fewer than 16 days in the UK (when you were resident in one of the last three years), fewer than 46 days (when you were not resident in any of them), or you work full-time overseas with fewer than 91 UK days.

Automatic UK tests

You are resident if you spend 183 days or more in the UK, have a UK home and spend time in it, or work full-time in the UK.

Sufficient ties test

If neither automatic test applies, your days in the UK and ties such as family, accommodation, work and previous-year days decide your status.

Reporting

Residence status is recorded on your return in the residence pages, and a wrong assumption can result in unexpected UK tax.

Why tax residence matters

Your residence status for a tax year decides how much of your income and gains the UK can tax. A UK resident is generally taxed on worldwide income, subject to the foreign income rules in force. A non-resident is generally taxed in the UK only on UK-source income such as UK rental profits. Since 6 April 2025, the old remittance basis and non-dom regime has been replaced by a residence-based system, which includes a four-year exemption for foreign income and gains for qualifying new arrivals. That makes it more important than ever to get your residence status right. Our guides to what changed in April 2025 and the foreign income and gains regime for UK arrivals explain the consequences.

The three parts of the Statutory Residence Test

Your residence status for a tax year is decided by applying the Statutory Residence Test in a set order. First check the automatic overseas tests. If one of them is met, you are not UK resident. If none is met, check the automatic UK tests. If one of those is met, you are UK resident. If neither set decides the matter, the sufficient ties test looks at your days in the UK and the connections you have with the country. The tax year for this purpose is 6 April to 5 April, and the test is applied year by year.

Automatic overseas tests

• You were UK resident in one or more of the previous three tax years but spend fewer than 16 days in the UK in the current year.
• You were not UK resident in any of the previous three tax years and spend fewer than 46 days in the UK.
• You work full-time overseas, spend fewer than 91 days in the UK, and work for more than three hours on fewer than 31 of those days.

Automatic UK tests

• You spend at least 183 days in the UK in the tax year.
• Your only home is in the UK, you have been in it for at least 91 consecutive days, and you were present in it on at least 30 days.
• You work full-time in the UK over a 365-day period with no significant break.

These tests have detailed conditions and exceptions, such as for time spent in the UK because of exceptional circumstances. Check current HMRC guidance, because getting the detail wrong can change your status.

The sufficient ties test

If neither automatic test applies, your UK days are weighed against your ties: family, accommodation, work, a 90-day tie from the previous two years, and, for those who were resident in an earlier year, a country tie. The more ties you have, the fewer UK days it takes to become resident. The number of days that tips the balance depends on whether you were resident in any of the previous three years.

Counting days properly

A day usually counts as a UK day if you are in the UK at midnight at the end of that day. There are special rules for transit and for days spent in the UK in exceptional circumstances. Because the days are the heart of the test, keep a calendar or a travel log from the day you leave or arrive.

Worked example: someone working abroad

This is an illustrative example. A consultant was UK resident for several years and then took a full-time job overseas from 6 April. During the tax year she spent 40 days at home with family, 15 days on a business trip to the UK, and 7 days at Christmas.

Her total of 62 days is fewer than 91. If she worked more than three hours on only the 15 business-trip days, that is fewer than 31, and her overseas job was full-time without a significant break, she may meet the third automatic overseas test and be non-resident for the year. If she had instead spent 100 days in the UK, that test would fail, and she would have to move on to the sufficient ties test. Our guide to working abroad and UK tax adds context.

Why residence matters for tax

UK residents are generally taxed on worldwide income and gains. Non-residents are generally taxed in the UK only on UK income, and sometimes on UK property gains. From 6 April 2025 the old non-dom regime was replaced by a residence-based system, with a four-year exemption for qualifying new arrivals. Read more in our posts on what changed in April 2025 and on the foreign income and gains regime for new arrivals. If you pay tax in another country on the same income, see double taxation relief.

Common mistakes with the residence test

• Relying on the old rule of thumb of 183 days alone, instead of working through all the tests.
• Failing to count days precisely, especially short trips and transit days.
• Forgetting that residence is decided for each tax year separately.
• Overlooking a home in the UK that is kept available, which can create an accommodation tie.
• Not claiming split-year treatment in the year of arrival or departure where it applies.

Checklist if you are moving in or out

1. Write down your move date and your UK days since 6 April.
2. List family, accommodation and work connections.
3. Work through the automatic overseas and UK tests in order.
4. Record your results and keep supporting evidence such as boarding passes and payslips.
5. Ask whether you need to file Self Assessment and complete the residence pages.

Our foreign income Self Assessment service can help once your status is clear. SATR offers a fixed fee from £199 + VAT, with qualified UK accountants filing online.
This is general information, not personal tax advice.

Frequently asked questions

Does being UK resident mean paying UK tax on all income?

Generally yes, though special rules can limit tax on foreign income for new arrivals.

Can I be resident in two countries?

Yes, in which case a double taxation treaty decides the primary right to tax.

Can I choose to be non-resident?

No. Residence is determined by applying the Statutory Residence Test to the facts of each tax year, not by choice, although you can plan your days and ties in advance.

Does the test apply to every tax year separately?

Yes. You apply it afresh each year, although your status in previous years affects the day thresholds and ties that apply.

Do I still need a return if I am non-resident?

If you have UK-source income such as rent or self-employed profits, you may still need to file. Whether tax is due depends on your income and any treaty relief, so check current HMRC guidance.

Does 183 days in the UK always make me resident?

Spending 183 days or more in the UK in a tax year is one of the automatic UK tests, so it makes you UK resident for that year.

What is split-year treatment?

It divides the tax year into a UK resident part and a non-resident part when you arrive or leave in specific circumstances. Check current HMRC guidance to see if you qualify.

The Bottom Line

UK tax residence is decided by the Statutory Residence Test, applied in a strict order: automatic overseas tests first, then automatic UK tests, then the sufficient ties test. Count your UK days carefully, tally your ties, and remember that since 6 April 2025 the residence-based system has replaced the old non-dom regime — so your residence status now drives whether foreign income escapes UK tax.

Unsure where you stand? SATR’s qualified UK accountants will work out your residence position and prepare your Self Assessment return online for a fixed fee from £199 + VAT. Start your tax return today or get an instant quote.