This is a freeview interactive tool to determine 'At a glance' whether you are UK resident or not in a tax year. A tax year in the UK runs 6 April to 5 April.
- Subscribers see also our guide to the Statutory Residence Test for further details of the different tests, split residence, day counting and planning tips.
- Split Year Treatment may apply to you if you are leaving or coming to the UK and plan to stay for a while. After using this toolkit go to our Split Year Toolkit.
The Statutory Residence Test: toolkit
| Were you UK resident in one or more of the previous three tax years & present in the UK for < 16 days in the current tax year? | Yes = | Non-resident | ||||||||||||||||
|
No ↓ |
||||||||||||||||||
| Were you UK resident in none of the previous three tax years & present in the UK for < 46 days in the current tax year? | Yes = | |||||||||||||||||
| No ↓ | ||||||||||||||||||
| Did you work full-time abroad, were present in the UK for < 91 days and, spent < 31 working days in the UK and had no significant breaks from overseas work during the year? | Yes = | |||||||||||||||||
| No ↓ | ||||||||||||||||||
| Did you spend 183 days or more in the tax year in the UK? | Yes = | Resident | ||||||||||||||||
| No ↓ | ||||||||||||||||||
| Did you have a home in the UK for at least 91 continuous days, of which 30 days fall into the tax year and you are present in the UK at your home for 30 days, and you spend less than 30 days at any overseas home in the tax year? | Yes = | |||||||||||||||||
| No ↓ | ||||||||||||||||||
| Did you work sufficient hours in the UK for a 365 day period, without any significant breaks from work (other than permitted leave), and least 75% of those days are worked full-time in the UK. and at least one working day is both in the 365 day period and the tax year. | Yes = | |||||||||||||||||
| No ↓ | ||||||||||||||||||
| Were you non-UK resident for the previous three tax years? | No = | |||||||||||||||||
|
Yes ↓ |
||||||||||||||||||
| Complete Box A | ||||||||||||||||||
| ↓ | ||||||||||||||||||
|
The 'Ties': you score a tie if you answer 'Yes' to any of the following questions.
Work out how many days you spent in the UK and work out residence status from this table.
|
||||||||||||||||||
|
The 'Ties': you score a tie if you answer "Yes" to any of the following questions.
Work out how many days you spent in the UK and work out residence status from The Tie Table below. Days which are deemed to be spent in the UK are not counted when calculating the 90 day tie.
|
||||||||||||||||||
Results
If your result is:
Non-resident: you are confirmed not UK resident for the current tax year: you need not answer further questions on this page.
Resident: you are confirmed UK resident for the current tax year: you need not answer further questions on this page.
Useful Terms
Split Year: Under split year treatment different rules apply:
- If you are leaving the UK you are treated as UK resident up until the date of departure and non-UK resident for your time abroad. You must then be non-resident in the following tax year.
- If you are coming to the UK you are treated as UK resident from the date of your arrival, and non-UK resident for the earlier part of the year when you were abroad.
- As some countries use the calendar years to determine residency: you need to take this into account at times.
- Always refer to the relevant double tax agreement/treaty when considering which territory has tax rights.
See guides SRT: Split Year Treatment or SRT: Split Year Treatment Toolkit.
Previous three years: In order to determine residence under the Statutory Residence Test (SRT) or for Capital Gains Tax (CGT) purposes in tax years from 2013-14 to 2017-18 you may need to consider residence status in a tax year before 6 April 2013 see guide SRT: Transitional Measures.
Work full time = working more than three hours per day
One working day = a day in which you work for more than three hours
Working: full-time abroad/sufficient hours in the UK = averaging 35 hours per week. Different tests have different requirements for the meaning of 'full-time'.
Present/days spent = you must count the days you were in the country at midnight, unless you were in transit or present in a country under exceptional circumstances. See Statutory Residence Test.
Significant break = There are at least 31 days during which none of the days is a day on which an individual works more than three hours or a day when they would have worked more than three hours if they had not been on annual, sick or parenting leave.
See also guide SRT: Statutory Residence Test for further details of the different tests, split residence, day counting and planning tips.
|
WARNING NOTE: the SRT is not always conclusive in determining your residence for tax purposes.
|
Loving our content? 😍
Join thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.
Register with us now (for free 😅) to receive our receive our FREE weekly SME Tax News updates.
