UK Statutory Residence Test

The UK Statutory Residence Test (SRT) determines an individual's tax residence status, based on the number of days spent in the UK and other connecting factors.

UK Statutory Residence Test

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The SRT comprises three elements:

1. Automatic Overseas [Non UK Resident] Test

2. Automatic UK Resident Test

3. Sufficient Ties Test


To see how the SRT works, and the respective rules for each of its constituent tests - to enable you to confirm your own residence status - download our PDF flowchart guide.

UK Statutory Residence Test

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