Jurisdiction(s):
United Kingdom

Related legal acts

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,...

United Kingdom Statutory Residence Test: Split-year treatment—Cases 1–8, priority rules, and taxation of income and gains

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Practice notes

The UK’s first formal tax residence test for individuals, the Statutory residence test (SRT), took effect on 6 April 2013 and has applied to determine an individual’s residence for tax years 2013/14 onwards. Further details can be found in the following Practice Notes:

The structure of the statutory residence test
The statutory residence test—key concepts and definitions

This Practice Note outlines how the Rules operate when a person arrives in, or leaves, the UK part way through a tax year. It, together with the other SRT Practice Notes, provides only a summary and is not comprehensive. Inevitably, some interpretations may be open to debate or certain situations may not have been contemplated by the draftsmen, so primary legislation should always be consulted. HMRC has issued detailed guidance on the legislation, which may be updated periodically. The current SRT guidance is available in:

RDR3: Statutory Residence Test (SRT) notes
HMRC’s Residence and FIG (RFIG) Manual at RFIG21000 onwards

What is a split year?

Broadly, the effect of the SRT is that...

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Web page updated on 22/05/2026

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