First test
Present in the UK for ≥ 183 days in a tax year.
UK Statutory Residence Test (SRT)
HMRC Tax Year 2024/25
Automatic UK tests
No
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.
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.
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.
full time
Present <91 days in UK and <31 UK work days (working >3 hours in a day) in current tax year.
Homes test
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.
Inbound
(not UK resident for any of the three prior tax years)
(UK resident in at least one of the three prior tax years)
While every effort has been made to maintain the accuracy of this publication, it relies on information available in the public domain at the time of its release. The content is intended for informational purposes only and should not be considered as advice. It is highly recommended to seek specialised advice before making any decisions related to the topics discussed in this publication. We do not assume responsibility for any errors in the publication or for any losses resulting from actions taken or avoided based on its content.
Resident Yes Yes No
www.hadescm.com HMRC Tax Year 2024/25 Page 1 of 2 Start Resident
Not Resident No No Automatic overseas tests Yes Yes
abroad
Working
No
Sufficient ties test
Outbound
UK days in tax year Status 0 – 45 Non resident 46 – 90 4 Ties - Resident 91 – 120 3 Ties - Resident 121 – 182 2 Ties - Resident ≥ 183 Resident UK days in tax year Status 0 – 15 Non resident 16 – 45 4 Ties - Resident 46 – 90 3 Ties - Resident 91 – 120 2 Ties - Resident 121 – 182 1 Tie - Resident ≥ 183 Resident No Yes
UK Statutory Residence Test (SRT)
HMRC Tax Year 2024/25
Statutory Residency Ties:
• UK resident family.
• Accommodation available in UK for 91 days or more in tax year and spend at least one night there.
• Work (> three hours) in UK on at least 40 days in tax year.
• > 90 days in UK in either of previous two tax years.
This flowchart and the notes are intended to summarise how the Statutory Residence Test determines residence status in the UK. However, the legislation comprises over 60 pages of rules and definitions and over 100 pages of guidance.
Accordingly the information contained is of a general nature and is not intended to address the specific circumstances of any particular individual. To learn more about the Statutory Residence Test (SRT) and our solutions for private clients, please contact us on contact@hadescm.com or reach out to your relationship manager.
While every effort has been made to maintain the accuracy of this publication, it relies on information available in the public domain at the time of its release. The content is intended for informational purposes only and should not be considered as advice. It is highly recommended to seek specialised advice before making any decisions related to the topics discussed in this publication. We do not assume responsibility for any errors in the publication or for any losses resulting from actions taken or avoided based on its content.
www.hadescm.com HMRC Tax Year 2024/25 Page 2 of 2