Statutory Residence Test (SRT)
What it is
The set of rules HMRC uses to decide whether an individual is UK tax resident in a tax year. It has three parts applied in order: the automatic overseas tests, the automatic UK tests, and the sufficient ties test.
Why it matters
It's day-counting plus 'ties' (family, accommodation, work, 90-day, country), and the thresholds differ depending on whether you were resident in recent years. Borderline cases need professional review.
Common mistake
Counting only days and ignoring ties — or ignoring split-year treatment in the year you move. Both change the outcome.
Official source
GOV.UK — RDR3: Statutory Residence Test ↗Disclaimer
General educational guidance only — not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: June 2026.