The UK's Statutory Residence Test Flowchart

The UK's Statutory Residence Test

Are you automatically non-UK resident?Click the underlined terms to see their definition in our Glossary.Have you been non-UK resident in each of the previous three UK tax years ANDwill you spend fewer than 46 days* in the UK?YesHave you been tax-resident in the UK in at least one of the previous three UK taxyears AND will you spend fewer than 16 days* in the UK?NoNoYesYou are not UKresident(no need to considerthe second or thirdsets of tests)Will you carry out full time work overseas* without a significant break fromoverseas work; ANDSpend fewer than 91 days* in the UK; ANDHave fewer than 31 UK work days*?YesAre you automatically UK resident?Will you spend more than 182 days* in the UK?No(move on to the second set of tests)YesWill you have a Home(s) in the UK which you will visit (even briefly) on at least30 days*; ANDDuring a period of 91 consecutive days (at least 30 of them in the UK tax year inquestion), will you either:• have no Home outside of the UK; or• have one or more Homes outside of the UK but fail to visit any single one ofthose non-UK Homes on at least 30 days*?NoNoYesYou are UKresident(no need to considerthe third sets of tests)Will you carry out full-time work in the UK without a significant break from UKwork AND will 75% or more of all of your work days be UK work days*?YesDo you have sufficient UK ties to be UK resident?No(move on to the third set of tests)Have you been tax resident in the UK in any of the previous three UK tax years?NoYesNumber ofUK tiesNumber of days in the UK permittedbefore you are treated as UKresidentNumber ofUK tiesNumber of days in the UK permittedbefore you are treated as UKresident0 182 0 1821 182 1 1202 120 2 903 90 3 454 45 4 155 15