UK Statutory Residence Test (SRT)

The Statutory Residence Test (SRT) can provide individuals with a higher degree of certainty in relation to their UK residence status, but it is important not to underestimate the complexity of the rules.

An individual’s UK tax residence is determined by the statutory residence test (SRT) which has been in force since 6 April 2013. Before this date, UK residence was based on principles that developed from case law with certain modifications. The SRT generally enables greater clarity for many individuals, although there are situations where the detailed mechanisms within the SRT do not apply easily to individuals’ circumstances.

The SRT flowchart below can be used in conjunction with the guidance and legislation to help clarify if you are a UK resident.