Statutory Residency Test

This test determines if a person is a tax resident in the United Kingdom for a specific tax year. This becomes especially important after the abolition of the basic remittances regime and the transition to an exclusively residence-based system as of April 2025.

The test is applied in a specific order:

1. Automatic residence in the United Kingdom

A person is automatically considered a resident if they meet any of the following criteria:

• You spend 183 days or more in the UK during the tax year.
• His only home has been in the UK for at least 91 days, and he has lived there for 30 days or more.
• Work full time in the UK (average 35 hours per week) for a period of 365 days without significant interruption, including at least part of the relevant fiscal year.
• He dies in a year in which he had been automatically resident for at least three previous years, and had a home in the United Kingdom.

2. No automatic residence

If none of the above tests are met, you will be considered a non-resident if any of the following are true:

• He was a resident of the United Kingdom in one or more of the three previous tax years and spent less than 16 days in the country during the year.
• He was not a resident in any of the previous three tax years and spends less than 46 days in the UK.
• You work full time outside the UK, spend less than 91 days in the UK and less than 31 working days (days when you work more than three hours).
• He dies having been a non-resident in the previous two years and spends less than 46 days in the United Kingdom in the year of his death.

3. Sufficient link testing

If neither the automatic residency nor non-residence tests are met, the number of personal and professional links with the United Kingdom is analyzed. These links may include:

• Family member: having a dependent partner or children in the United Kingdom.
• Accommodation: having a place available to reside in the UK.
• Work: working more than 40 days in the UK during the year.
• 90 days: Have spent at least 90 days in the UK in either of the previous two tax years.
• Center of life (link with the country): the United Kingdom is the country where you spend the most days in the year.

The more days a person spends in the UK, the fewer connections are needed to be considered a resident. For example:

• With more than 120 days, a link is enough.
• Less than 46 days old, at least four links are required.

Exceptional days

Up to 60 days can be excluded from the calculation if the presence in the United Kingdom is due to exceptional circumstances that prevent leaving the country (for example, serious illness or events beyond the taxpayer's control).

Current importance

This test becomes even more relevant as of April 6, 2025, when the condition of domicile ceases to influence the general tax obligation, and tax residence according to the SRT will be the only determining factor for taxation in the United Kingdom.