The Statutory Residence Test: Understanding UK Tax Residence

Overview

The Statutory Residence Test (SRT) determines an individual's UK tax residence status each tax year and is fundamental in establishing exposure to UK taxation. It is worth remembering that the test is applied on a tax-year by tax-year basis. In the UK, our tax year runs from 6 April to the following 5 April. Many other countries have tax years which follow the calendar year, so you may need to take care about avoiding dual residence.

Structure of the SRT

Automatic Overseas Tests
Automatic UK Tests
Sufficient Ties Test

Split-year treatment

Split-year treatment may apply where an individual moves into or out of the UK, particularly for internationally mobile private clients.

HMRC risk areas

Day count evidence
Work tie interpretation
Accommodation availability

Advisory support

We support accountants and clients with residence reviews, treaty interaction analysis, and HMRC enquiry defence.

← All insights