Statutory Residence Test


Guidance Notes

Days spent

You are considered to have spent a day in the UK if you are in the UK at the end of the day. You will no be considered to have spent a day in the UK if the day is a transit day with no work or you are in the UK, for a maximum of 60 days, due to exceptional circumstances which are beyond your control. However, you may be considered to have spent the day in the UK under certain circumstances if you are not in the UK at the end of the day.

Working full-time overseas (WFTO)

You must work overseas for an average of 35 hours per week in the tax year with no definite breaks from overseas work while spending less than 91 days in the UK and working for less than 31 days in the UK where you are working for more than three hours a day

All homes are in the UK

If you have a home in the UK for more than 90 days and are resident in that home for at least 30 days in a tax year you will be assumed a resident in the UK. Also, for 91 consecutive days you must have no home abroad where you are resident for 30 days in the tax year. If you have more than one home in the UK, your homes must be considered seperate from each other when taking the test.

Works sufficient hours in the UK (WSHUK)

In order to have worked sufficient hours you must work in the UK for an average of 35 hours per week and for a full year with no significant breaks from this work. You must work for more than three hours per day in the UK, this must cover 75% or more of the days that you work in the UK.You are also required to work work for at least three hours per day for one or more days in the current tax year.


For this test you are considered to have worked a day if you have done more than three hours of work. Work includes unforeseen duties, duties which you did foresee, and most travel. This distinction however is not important for the test only for calculating your tax liability. If you are considered to be a non resident in the UK, your unforeseen duties will be assumes to have occurred overseas and only certain UK duties are taxable.

Sufficient ties test

If you do not match any of the six questions you will be be then asked to take a UK ties test. This will depend on the number of days you have been present in the UK and the number of ties you have to the UK.

UK resident family

If your spouse, civil partner or minor child is present in the UK during the tax year a UK resident family exists. A minor child will only be considered UK resident family if they are in full time education and is resident for more than 20 days in the UK outside of term time during the tax year. A person is considered a UK resident family member if you are living with this person as husband, wife or civil partner.

Split years

Despite only being able to be regarded as resident for an entire tax year, special circumstances occur if you start or stop your residency and it is outside the scope of this test. If this is the case your tax year can be split into two parts; overseas and UK.

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