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    TaxKilnUK tax guidance
    TaxKilnUK tax guidance

    Moving Abroad → Statutory Residence Test

    UK Statutory Residence Test (SRT) — Schedule 45 Finance Act 2013

    TaxKiln framework

    SRT Branch Analyser

    TaxKiln's decision-tree analysis of the Statutory Residence Test (FA 2013 Sch 45) — automatic-overseas + automatic-UK + sufficient-ties branches modelled in dependency order rather than the published-guidance flat sequence.

    Where HMRC presents the SRT as a flat sequence of tests, the TaxKiln SRT Branch Analyser models it as a dependency tree — automatic-overseas first because it terminates analysis early for most genuine leavers, then automatic-UK, then sufficient-ties — which mirrors how the test actually resolves in practice rather than how it reads on the page.

    The Statutory Residence Test (Schedule 45 Finance Act 2013) determines whether you're UK-resident in any tax year through a sequential three-tier test: Automatic Overseas Tests (if any passes = automatically non-resident); Automatic UK Tests (if any passes when Overseas Tests don't = automatically UK-resident); Sufficient Ties Test (combines days in UK with count of UK ties). Each tax year assessed independently. Most leavers' positions are unambiguous within the test.

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    Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →

    In plain English

    The SRT is a yes/no test applied separately to each UK tax year (6 April to 5 April). You run through three tiers in order. Tier 1: if you pass ANY Automatic Overseas Test, you're automatically non-resident — stop. Tier 2: if you didn't pass Tier 1 and you pass ANY Automatic UK Test, you're automatically UK-resident — stop. Tier 3: if neither, you count your UK ties and your days in the UK; the more ties, the fewer days you're allowed. For leavers (people who were UK-resident in at least one of the previous 3 tax years), the day-count thresholds in the Sufficient Ties Test are tighter than for arrivers. Split-year treatment may apply in the year of departure (Cases 1, 2, or 3) so part of the year is taxed as resident and part as non-resident.

    How it works

    Tier 1 — Automatic Overseas Tests (any one = non-resident)

    Test 1: UK-resident in 1+ of the prior 3 tax years AND <16 UK days this year. Test 2: NOT UK-resident in any of the prior 3 years AND <46 UK days this year. Test 3: Full-time work overseas (≥35hrs/week average, no significant break) AND <91 UK days AND ≤30 UK workdays (a UK workday = >3hrs work). Test 4: Died in the year and certain prior-year conditions met (uncommon). Test 5: Died in the year having worked overseas full-time (uncommon). Pass ANY of these = automatically non-resident for the year. Stop.

    Tier 2 — Automatic UK Tests (any one = UK-resident)

    Only run if Tier 1 not satisfied. Test 1: ≥183 UK days in the year. Test 2: Only home in the UK for ≥91 consecutive days, with ≥30 of those falling in the tax year, and either no overseas home OR no overseas home occupied for ≥30 days. Test 3: Full-time UK work over any 365-day period overlapping the year (>75% UK workdays). Test 4: Died in the year as a UK-resident (specific conditions). Pass ANY = automatically UK-resident. Stop.

    Tier 3 — Sufficient Ties Test

    Five possible ties: (1) Family tie — spouse/civil partner/minor child UK-resident; (2) Accommodation tie — UK home available for ≥91 continuous days AND used ≥1 night (16 nights if relative's); (3) Work tie — ≥40 UK workdays; (4) 90-day tie — >90 UK days in either of the prior 2 tax years; (5) Country tie (LEAVERS ONLY) — more UK days than any other single country. Leaver day-count thresholds (resident in 1+ of prior 3 years): • 16-45 days: need ≥4 ties • 46-90 days: need ≥3 ties • 91-120 days: need ≥2 ties • 121-182 days: need ≥1 tie • ≥183 days: automatic UK (Tier 2 Test 1)

    Split-year treatment — leavers (Cases 1, 2, 3)

    Schedule 45 Part 3. If you leave mid-tax-year and meet one of the leaver cases, the year is split into a UK part (taxed as resident) and an overseas part (taxed as non-resident). Case 1: Start full-time work overseas mid-year. Case 2: Partner of someone starting full-time work overseas, joining them. Case 3: Ceasing to have a UK home (sold or rented out + no UK home elsewhere). Most retail leavers fall under Case 1 or Case 3. Case priority order matters when multiple apply.

    Who this applies to + key conditions

    Statute + manual references

    Primary: Schedule 45 Finance Act 2013

    Related: ITA 2007 s.829 (residence definition for ITA purposes); TCGA 1992 (residence test for CGT — now harmonised with SRT)

    HMRC manual: RFIG (Residence, Domicile and Remittance Basis Manual) + RDR3 guidance note

    Case law: A Taxpayer v HMRC [2025] EWCA Civ 106 — exceptional circumstances relief

    Common mistakes + traps

    Worked example

    David, London Ltd-director, emigrates to Dubai on 1 October 2025

    David has been UK-resident his whole life. He starts full-time employment in Dubai on 6 October 2025 with a UAE employer (>35 hours/week). He keeps his London flat (let to a tenant from October 2025). He returns to the UK for 12 days at Christmas 2025 and 8 days in March 2026. He has no UK workdays after 30 September 2025.

    1. Step 1 — Split-year analysis: Case 1 (starts full-time overseas work) applies. UK part of year: 6 April – 5 October 2025. Overseas part: 6 October 2025 – 5 April 2026.
    2. Step 2 — UK part of 2025/26: treated as UK-resident.
    3. Step 3 — Overseas part of 2025/26: treated as non-resident. UK days in overseas part = 12 + 8 = 20. UK workdays = 0 (well under 30 cap).
    4. Step 4 — 2026/27 (first full year abroad): apply SRT from scratch. Automatic Overseas Test 3 — full-time overseas work, <91 UK days, ≤30 UK workdays. If David spends ~30 UK days with no UK workdays = passes Test 3 = automatically non-resident.

    Outcome: 2025/26 split-year applies — UK-resident to 5 October, non-resident from 6 October. 2026/27 automatically non-resident under Overseas Test 3 provided UK days <91 and UK workdays ≤30. David must continue to file SA while he has UK rental income (NRL scheme applies — see /moving-abroad/leaving-uk-procedures).

    How this connects to the rest of the framework

    Leaving-UK procedures →

    SRT determines residence; leaving-UK procedures (P85, SA109 split-year) implement the SRT outcome in HMRC filings.

    UK source income (non-resident) →

    Once SRT confirms non-residence, source rules in ITA 2007 / ITTOIA 2005 govern which UK income remains UK-taxable.

    NRCGT + temporary non-residence →

    NRCGT applies to non-residents on UK property; temporary non-residence (s.10A TCGA 1992) needs 5 full SRT-non-resident tax years.

    Returning to the UK →

    SRT applies in reverse on return — split-year arrival cases 4-8 may apply.

    Frequently asked questions

    What happens if I miss the Self Assessment deadline?+
    The Self Assessment deadline is 31 January (online filing) for the previous tax year. Miss it and HMRC apply an automatic £100 penalty. Beyond that: £10 per day from 3 months late (capped at £900), 5% of tax due at 6 months late, and another 5% at 12 months late, under Schedule 55 of the Taxes Management Act 1970. If you have a genuine reason (serious illness, bereavement, technical issue with HMRC's systems) you can appeal with evidence; HMRC accepts reasonable excuse appeals in most genuine cases.
    Do I need an accountant or can I file Self Assessment myself?+
    Legally you can file Self Assessment yourself via gov.uk for free, most simple sole-trader returns (single income source, basic expenses) are realistic to self-file. An accountant adds real value when: your trading profit is above £40,000 (extraction-strategy decisions matter), you have multiple income streams (PAYE + self-employment + property + dividends), you've crossed the £90,000 VAT threshold, you're considering incorporation, or you have an HMRC enquiry. Expect to pay £400-£1,500/year for a typical sole-trader accountant; the cost is itself a deductible expense.
    How do payments on account work?+
    When your Self Assessment tax bill exceeds £1,000 for the first time, HMRC requires payments on account toward NEXT year's tax. Half the current bill is due 31 January (alongside the current bill); the other half is due 31 July. So your first January after crossing the threshold can hit with a double-bill: last year's balance + first payment on account. Adjust via Form SA303 if you expect next year's income to drop substantially. Payments on account don't apply if more than 80% of your tax is collected via PAYE.
    What counts as a UK day for SRT purposes?+
    The midnight rule: you're treated as present in the UK on any day where you're physically here at the end of the day (midnight). Transit days where you arrive and depart same calendar day for genuine transit purposes (not staying overnight, not engaging in substantial activities) are excluded. A 'UK workday' is any day on which you do >3 hours of work in the UK (regardless of where the employer is based).
    Do exceptional circumstances stop the SRT applying?+
    Limited relief — Schedule 45 paragraph 22 allows up to 60 days to be disregarded if your presence was due to exceptional circumstances beyond your control that prevented you from leaving when you intended to. A Taxpayer v HMRC [2025] EWCA Civ 106 clarified the test: circumstances must be genuinely exceptional, beyond your control, the cause of your presence, and you must have intended to leave when possible. The cap is 60 days total in a tax year — not 60 days per event.
    How do split-year cases work in practice?+
    Schedule 45 Part 3 sets out 8 cases — Cases 1, 2, 3 for leavers; Cases 4-8 for arrivers. Cases are tested in priority order when multiple could apply. Case 1 (starting full-time overseas work) is common for employment-driven moves; Case 3 (ceasing to have UK home) is common for property-led moves like selling and emigrating in retirement. Split-year is automatic where the case conditions are met — not an election. You claim it via box 3 on SA109 in the year of departure.
    What if I'm tax-resident in two countries under each country's domestic test?+
    Dual residence is common in the year of departure. The applicable Double Tax Agreement (DTA) tie-breaker rules determine treaty residence — typically applied in this order: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement. Treaty residence governs treaty-allocated taxing rights but doesn't override domestic SRT outcomes for non-treaty income or for the UK's own administrative purposes. Country corridor pages cover specific DTAs (USA/Spain/Ireland/Australia/UAE).

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