How the three-stage test works
1. Automatic overseas
Under 16 days (if resident in any of last 3 years), under 46 days (if not), or full-time work abroad β automatically non-resident. Checked first; if met, nothing else matters.
2. Automatic UK
183+ days, your only home in the UK, or full-time UK work β automatically resident.
3. Sufficient ties
Neither automatic test met? Your days are compared against your number of UK ties in a sliding table.
The genius (and danger) of the SRT: the more recent your UK history and the more connections you keep, the fewer days you're allowed. You can be UK resident with far fewer than 183 days in the tax year.
The sufficient ties table
Resident if your ties reach the threshold for your day band:
| Days in UK | Leaver (resident in any of last 3 yrs) | Arriver (non-resident all 3 yrs) |
|---|---|---|
| Under 16 | Always non-resident | Always non-resident |
| 16 β 45 | 4 ties β resident | Always non-resident |
| 46 β 90 | 3+ ties | 4 ties |
| 91 β 120 | 2+ ties | 3+ ties |
| 121 β 182 | 1+ tie | 2+ ties |
| 183+ | Always resident | |
Leavers can count up to 5 ties (including the country tie); arrivers count a maximum of 4. The band labels are ours: Schedule 45 writes the tie tables as “more than 90 but not more than 120” and “more than 120”, and the first automatic UK test is “at least 183 days”, so the top tie band runs 120 + 1 = 121 days up to 183 − 1 = 182 days, which we print as 121 – 182. Source: Schedule 45 Finance Act 2013, HMRC RDR3.
The 5 ties in detail
Family tie. Your spouse, civil partner (or someone you live with as such), or children under 18 are UK resident. Limited exceptions for children in UK education.
Accommodation tie. A place to live in the UK available to you for a continuous period of 91+ days, and you spend at least one night there (16+ nights if it's a close relative's home). It doesn't have to be owned β a rental or even a friend's spare room can count.
Work tie. You do more than 3 hours of work in the UK on at least 40 days in the tax year. Board meetings, emails from a UK hotel β it adds up.
90-day tie. You spent more than 90 days in the UK in either (or both) of the previous two tax years. This tie follows recent leavers around for two years.
Country tie (leavers only). The UK is the country where you were present at midnight on the greatest number of days in the tax year.
Frequently asked questions
Q. Is the 183-day rule all I need to worry about?
A. No. Under the sufficient ties test, a leaver with 4 ties becomes resident at just 16 days.
Q. What is the deeming rule?
A. If you were UK resident in any of the 3 prior years, have 3+ ties, and have 30+ "departure days" (in the UK but gone by midnight), additional qualifying days start counting as UK days. Frequent business visitors get caught by this.
Q. I moved mid-year. Am I resident for the whole year?
A. UK residence is determined for the whole tax year, but split-year treatment can divide the year into UK and overseas parts in 8 defined cases (starting full-time work abroad, ceasing to have a UK home, etc.). It's automatic if conditions are met β but the conditions are strict.
Q. Does being non-resident mean no UK tax at all?
A. No. Non-residents remain taxable on UK-source income (rent, UK employment days, dividends in some cases) and on gains from UK property. And returning within 5 years can trigger temporary non-residence rules that tax gains made while away.
Q. Why does this matter so much right now?
A. The abolition of the non-dom regime and the new FIG rules mean residence status now drives more tax outcomes than ever. HMRC actively reviews borderline SRT positions β day counts and tie evidence are the first things they ask for.
Sources and official references: HMRC RDR3 β Statutory Residence Test guidance; Schedule 45, Finance Act 2013; HMRC Residence and FIG Regime Manual (RFIG20000+). This calculator models the core SRT and provides an estimate only β it is not tax advice. Borderline or high-value positions should be reviewed against the legislation or with a qualified UK tax adviser. Also moving for work? Check our UK Skilled Worker Visa Checker.