UK Statutory Residence Test (SRT)
HMRC Tax Year 2024/25
Start First test
Present in the UK for ≥ 183 days in a tax year.
Yes
Resident
No Automatic overseas tests
Leaver
UK resident in ≥1 of previous three tax years and <16 days in UK in the current tax year.
Arriver
Non-UK resident throughout the previous three tax years and <46 days in UK in current tax year.
No
Yes
Automatic UK tests No
Not Resident
Working in the UK full time 365 Day period application. More than 75% of working days are in the UK, with at least one UK work day in the tax year.
Yes
No
Yes
Application of the ties test. Need to count number of UK ties and number of days in UK during tax year for arriver or leaver.
(not UK resident for any of the three prior tax years)
No
Yes
UK days in tax year
Status
46 – 90
4 Ties - Resident
91 – 120
121 – 182 ≥ 183
(UK resident in at least one of the three prior tax years)
Non resident
3 Ties - Resident 2 Ties - Resident Resident
UK days in tax year
Status
16 – 45
4 Ties - Resident
0 – 15
Outbound
No
House in the UK and visits home ≥30 days (or UK home and overseas home with the overseas home visited <30 days). Applied over a 91 day period, with ≥ 30 days in the tax year.
0 – 45
Sufficient ties test
Present <91 days in UK and <31 UK work days (working >3 hours in a day) in current tax year.
Homes test
Resident
Inbound
Working abroad full time
46 – 90
91 – 120
121 – 182 ≥ 183
Non resident
3 Ties - Resident 2 Ties - Resident 1 Tie - Resident Resident
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HMRC Tax Year 2024/25
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