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,...

UK Statutory Residence Test: Definitions of Days, Ties, Home and Accommodation, and Work; Exceptional Circumstances, COVID-19 Relief, Prior Residence and Temporary Non-Residence

Published by a LexisNexis Private Client expert

Practice notes

The Statutory residence test (SRT)

The statutory residence test (SRT) is the framework for deciding whether a person is UK tax resident for 2013–14 and later tax years. Crucially, it applies only to income tax, capital gains tax, Inheritance tax (IHT) and corporation tax. Other regimes use distinct rules—most notably Stamp Duty Land Tax and National Insurance.

The SRT focuses on the consequences of time spent in, and ties to, the UK. It is entirely separate from immigration law and any permission to enter, live or work in the UK.

These notes consider the UK as a whole. They do not cover the separate residence rules that determine whether someone is resident in a constituent nation, such as Scotland or Wales, for devolved tax purposes.

As explained in Practice Note: The structure of the statutory residence test, establishing an individual’s residency under the SRT can involve up to three stages. The steps are:

First, check whether the individual spent 183 days or more in the UK in the relevant tax year...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 21/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...