Statutory Residence Test (SRT)
The Statutory Residence Test is the legal framework that determines whether you are UK tax resident for a given tax year. It was introduced in April 2013 and uses a series of tests based on days spent in the UK, your ties to the country, and whether you work here full-time. For most visa holders working full-time in the UK, the answer is straightforward — you are UK tax resident.
In This Article
- What is the Statutory Residence Test?
- The automatic overseas tests
- The automatic UK tests
- The sufficient ties test
- Split year treatment
- Why this matters for visa holders
- Common scenarios
- Frequently asked questions
- Related terms
What Is the Statutory Residence Test?
The SRT is set out in Schedule 45 of the Finance Act 2013 and is the only way to determine UK tax residence. Before 2013, the rules were based on case law and HMRC guidance, which made them unpredictable. The SRT replaced that uncertainty with a structured test.
The test works in three stages, applied in order:
- Automatic overseas tests — if you meet any of these, you are not UK tax resident (stop here)
- Automatic UK tests — if you meet any of these, you are UK tax resident (stop here)
- Sufficient ties test — if neither automatic test is conclusive, this test counts your ties to the UK and compares them against day-count thresholds
The UK tax year runs from 6 April to 5 April. A "day" in the UK means being present at midnight, with limited exceptions for transit passengers.
The Automatic Overseas Tests
You are automatically not UK tax resident if you meet any of the following:
First automatic overseas test — You were UK tax resident in one or more of the previous three tax years, but you spend fewer than 16 days in the UK in the current tax year.
Second automatic overseas test — You were not UK tax resident in any of the previous three tax years, and you spend fewer than 46 days in the UK in the current tax year.
Third automatic overseas test — You work full-time overseas throughout the tax year, spend fewer than 91 days in the UK, and no more than 30 of those days are working days in the UK.
These tests are most relevant for people who have left the UK or who visit only briefly. If you are living and working in the UK on a visa, you are unlikely to meet any of these.
The Automatic UK Tests
You are automatically UK tax resident if you meet any of the following:
First automatic UK test — You spend 183 or more days in the UK in the tax year. This is the "183-day rule" that most people have heard of.
Second automatic UK test — You have a home in the UK that is available to you for at least 91 consecutive days (of which you use it for at least 30 days), and you have no overseas home — or if you do, you use it for fewer than 30 days.
Third automatic UK test — You work full-time in the UK for any period of 365 days, at least 75% of which falls in the current tax year. "Full-time" means an average of 35 or more hours per week.
For visa holders on a Skilled Worker visa working a standard full-time job, the third automatic UK test is almost always met. This means you are UK tax resident — no need to go further.
The Sufficient Ties Test
If you do not meet any automatic test (for example, you spend between 46 and 182 days in the UK and do not work full-time here), the sufficient ties test determines your residence by counting your connections to the UK.
The five UK ties:
| Tie | What it means |
|---|---|
| Family tie | Your spouse, civil partner, or minor child is UK resident |
| Accommodation tie | You have a place to live in the UK available for 91+ days, and you use it at least once |
| Work tie | You work in the UK for 40+ days in the tax year |
| 90-day tie | You spent 90+ days in the UK in either of the two previous tax years |
| Country tie | You are present in the UK at midnight on more days than in any other single country (only applies if you were UK resident in any of the previous 3 years) |
How many ties make you UK resident:
| Days in UK | Previously UK resident | Not previously UK resident |
|---|---|---|
| 16–45 | 4 ties | N/A (auto non-resident under 46 days) |
| 46–90 | 3 ties | 4 ties |
| 91–120 | 2 ties | 3 ties |
| 121–182 | 1 tie | 2 ties |
| 183+ | Automatic UK test — ties not needed | Automatic UK test — ties not needed |
"Previously UK resident" means you were UK tax resident in any of the three tax years before the current one.
Split Year Treatment
When you arrive in (or leave) the UK partway through a tax year, split year treatment may apply. Instead of being treated as UK tax resident for the entire year, only the portion of the year after your arrival (or before your departure) counts for UK tax on worldwide income.
There are eight qualifying cases. The most relevant for visa holders arriving in the UK:
Case 4 — Starting full-time work in the UK: You were not UK tax resident in the previous year, and you start working full-time in the UK during the current year. The UK part of the year begins on the day you start work.
Case 8 — Starting to have a home in the UK only: You start having a home in the UK and eventually meet an automatic UK test. The UK part begins when you first have the home.
Split year treatment means you are only taxed on worldwide income from your UK start date, not from 6 April. Income earned before your arrival (e.g., your last salary payment from your employer in your home country) is generally outside the UK tax net.
You do not need to apply for split year treatment — it applies automatically if you meet a qualifying case. But you do need to report it correctly on your Self Assessment tax return.
Why This Matters for Visa Holders
Understanding your tax residence status matters because it determines:
- Whether your worldwide income is taxable in the UK — if you are UK tax resident, it is (subject to any FIG regime relief)
- Whether you can claim the FIG regime — you must be UK tax resident to claim it, and your 10-year non-residence history is what qualifies you
- How HMRC treats your arrival year — split year treatment can save you tax on income earned before you moved
- Your obligations — UK tax residents must report worldwide income, even if it is taxed elsewhere
For most people arriving on a Skilled Worker visa and working full-time, the position is simple: you are UK tax resident from the tax year you arrive, and split year treatment covers the period before your actual arrival date.
Common Scenarios
Scenario 1: Arriving on a Skilled Worker visa in September
Ahmed moves from Egypt to London in September 2025 on a Skilled Worker visa, starting a full-time software engineering role. He is in the UK from September 2025 through to the end of the tax year on 5 April 2026.
He meets the third automatic UK test (full-time work in the UK). He is UK tax resident for 2025–26. Split year treatment (Case 4) means only his income from September onwards is within UK tax. His Egyptian salary from April to August is not taxed in the UK.
Scenario 2: Frequent business traveller, no UK visa
Maria is based in Spain and visits UK clients for 50 days during the tax year. She has no UK home and no family in the UK.
She does not meet any automatic UK test (under 183 days, no full-time UK work, no sole UK home). Under the sufficient ties test, with 46–90 days and no previous UK residence, she would need 4 ties to be UK resident. She has only 1 (work tie). She is not UK tax resident.
Scenario 3: Remote worker spending extended time in the UK
Chen is a Chinese national with a 6-month Standard Visitor visa. He works remotely for his Shanghai employer while staying with family in Manchester for 120 days.
He does not meet the full-time UK work test (his work is for a foreign employer). Under the sufficient ties test, with 91–120 days and no previous UK residence, he needs 3 ties. If he has a family tie (wife is UK resident), accommodation tie, and a 90-day tie from previous years, he could be UK tax resident. The situation is marginal and needs professional advice.
Frequently Asked Questions
Am I automatically UK tax resident if I have a UK visa?
Having a UK visa does not automatically make you UK tax resident. Tax residence is determined by the Statutory Residence Test, which looks at how many days you spend in the UK and your ties to the country. However, if you are working full-time in the UK on a Skilled Worker visa, you will almost certainly be UK tax resident under the automatic UK test for full-time work.
What is the 183-day rule for UK tax residence?
If you spend 183 or more days in the UK during a tax year (6 April to 5 April), you are automatically UK tax resident for that year under the first automatic UK test. You do not need to check any other tests. A "day" counts if you are present in the UK at midnight, with some exceptions for international transit.
Can I be tax resident in two countries at the same time?
Yes. The SRT only determines UK tax residence — other countries have their own rules. It is entirely possible to be tax resident in both the UK and your home country in the same year. In that case, the double taxation agreement (tax treaty) between the two countries determines which country has primary taxing rights on different types of income.
Does split year treatment apply to visa holders?
Often yes. If you move to the UK partway through a tax year (e.g., arriving in September), split year treatment may apply. This means you are only taxed on worldwide income from your UK arrival date, not from the start of the tax year. The most common qualifying case for visa holders is Case 4 — starting full-time work in the UK.
Related Terms
- Foreign Income and Gains (FIG) Regime
- Non-Domiciled (Non-Dom) Status (Legacy Rules)
- Domicile
- PAYE (Pay As You Earn)
- Continuous Residence
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