Statutory Residence Test (SRT)
UK residency ties test
If you do not meet any of the automatic tests then the ties test is used to determine your UK residence status for a tax year.
If you were not UK resident in any of the 3 years prior to the year being tested the following ties are considered:
a family tie
an accommodation tie
a work tie
a 90 day tie
In addition if you were UK resident in 1 or more of the 3 years immediately before the year being tested then, in addition to the above, you need to consider if you have a country tie.
Family tie
You have a family tie if any of the following people are UK resident for tax purposes for the year being tested:
husband, wife or civil partner (unless separated)
partner if living together as husband and wife, or civil partners
child, if under 18 years old
There are more complex rules if you testing for UK residency and have a child in the UK. More details can be found here.
More details on the family tie can be found here.
Accommodation tie
You will be considered to have an accommodation tie for a tax year if you have a place to live in the UK and:
It is available to you for a continuous period of 91 days or more during that tax year, and
you spend 1 or more nights there during that year, or
if it is the home of a close relative (grandparents, grandchildren, parents, children, siblings), and you spend 16 or more nights there during the year
More details on the accommodation tie can be found here.
Work tie
You will have a work tie if you do more than 3 hours of work a day in the UK for at least 40 days during a tax year.
90 day tie
You have a 90 day tie if you spend over 90 days in the UK in either or both of the previous 2 tax years.
Country tie
You will have a country tie if the UK is the country in which you were present at midnight for the greatest number of days in that tax year.
Calculate UK residency days
Once you have identified how many ties you have you then need to assess if you were UK resident in any of the 3 prior tax years. If you were a UK resident in any of the 3 previous tax years then find your number of ties in the table below to see the number of days that will make you UK resident.
4 ties: 16 - 45 days
3 ties: 46 - 90 days
2 ties: 91 - 120 days
1 ties: > 120 days
If you were NOT a UK resident in any of the 3 previous tax years then find your number of ties in the table below to see number of days that will make you UK resident.
4 ties: 46 - 90 days
3 ties: 91 - 120 days
2 ties: > 120 days
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