Jurisdiction(s):
United Kingdom

Key definition

Statutory residence test definition

What does Statutory residence test mean? Rules used in practice to decide whether an individual is UK resident for income tax and capital gains tax in a tax year, based on days spent in the UK and specified connecting factors. The Statutory Residence Test (SRT) is set out in legislation (Finance Act 2013, Schedule 45) and applies uniformly across England & Wales, Scotland and Northern Ireland for UK tax purposes. The SRT works in three stages: (1) automatic overseas tests; (2) automatic UK tests; and, if neither applies, (3) the sufficient ties test, which balances UK day‑counts against ties such as family, accessible accommodation, substantive UK work,...

UK pre-entry tax planning for inbound individuals: residence status, remittance basis/TRF, 2025 FIG regime, CGT, OWR, STBVs, travel reliefs, and HMRC reporting and record-keeping

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Practice notes

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A person intending to come to the UK should carefully consider the potential tax consequences well before they arrive, to maximise the likelihood of reducing or avoiding any UK tax exposure. For insight into why certain pre-arrival planning is needed, see Practice Notes: Residence after 5 April 2013 and Foreign income and gains regime from 6 April 2025. For information on how employment income is taxed in the UK, see Taxation of earnings and benefits—overview. The degree of planning required will differ from individual to individual, depending on their particular circumstances and intentions: someone here on a short-term project or assignment, leaving their family in their home country, will have different matters to address in practice than someone seeking permanent employment, undertaking long-term study, or arriving to get married. Tailored advice may therefore be necessary and this Practice Note is only a general guide. Note in particular that it does not cover planning involving trusts. For information on the taxation of non-UK trusts, see the Offshore trusts—taxation sub-topic.

Remaining non-resident

The first thing to consider is whether it is possible for the person to come to the UK without becoming resident here by applying the Statutory residence test (SRT) to...

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Web page updated on 22/05/2026

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