Rule guide
UK statutory residence test: days, ties and tax years
The UK Statutory Residence Test uses the 6 April to 5 April tax year and a sequence of automatic overseas tests, automatic UK tests and sufficient-ties tests. Spending 183 days in the UK is one automatic UK test, but lower day totals can still matter when ties apply.
What a day count can show
A day-by-day record supports the SRT review, but it cannot apply every tie, deeming rule, exceptional circumstance or split-year condition for you. Follow the sequence in HMRC guidance.
Count in the correct period
Use the UK tax year, not the calendar year. HMRC generally uses presence at midnight, subject to specific rules and exceptions. Record arrival and departure times where a midnight boundary may matter.
- Test automatic overseas rules first.
- Then review automatic UK rules.
- If neither settles the position, assess sufficient ties against the relevant day band.
Fictional example
Example only: Morgan records 100 UK midnights in a tax year. That total alone does not answer the SRT. Prior residence and UK ties determine which day band and further questions need review.
Official record and rule sources
Check the authority.
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