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 Overseas Workday Relief before 6 April 2025 under the Statutory Residence Test: non‑domiciled individuals, remittance basis, split‑year and mixed fund rules [Archived]

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Practice notes

ARCHIVED : This Practice Note has been archived and is not maintained. It describes the Rules for overseas workday relief (OWR) in force before 6 April 2025.

Overseas Workday Relief (OWR) provides an exemption from UK income tax for eligible non-domiciled persons who choose the Remittance basis, covering unremitted 'general Earnings' from employment attributable to duties carried out abroad in the relevant tax year.

Following the government’s reforms to the tax treatment of non-domiciled individuals in Finance (No 2) Act 2017, many who had formerly been treated as non-domiciled under UK rules are now treated as UK domiciled for all tax purposes; consequently the remittance basis and OWR are no longer accessible to them under the amended UK tax rules in force.

Consult Practice Note: Deemed domicile for tax from 6 April 2017.

Before 6 April 2013, a comparable facility to OWR existed on a non-statutory footing under HMRC statement of practice 1/09 (SP 1/09) for individuals resident in the UK only briefly, who were considered not ordinarily resident and who were present for a short period.

From 6 April 2013, in tandem with the introduction of the Statutory residence test for individuals (for details see Practice Note: The structure...

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Web page updated on 22/05/2026

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