Advanced Taxation (UK) · Income tax: the scope of income tax, residence and overseas aspects

Statutory Residence Test: How to Decide UK Residence

Updated 11 October 2026 · Fact-checked

The statutory residence test decides whether an individual is UK resident for a tax year. Work in order: automatic overseas tests, automatic UK tests, then the sufficient ties test using days in the UK and UK ties. Then consider split year treatment if the person moved in or out during the year.

Understand Statutory Residence Test

UK residence decides how much of your income and gains the UK can tax. A UK resident is generally taxed on worldwide income. A non-resident is taxed mainly on UK-source income. So residence is the first question in most international scenarios.

The statutory residence test (SRT) gives a fixed order of tests. You do not choose the test you like. You start with the automatic overseas tests. If one is met, the person is not resident and you stop. If none is met, you move to the automatic UK tests. If one is met, the person is resident and you stop.

If neither set of automatic tests settles the matter, you use the sufficient ties test. Here two things matter: the number of days spent in the UK, and the number of UK ties the person has. The ACCA tax tables give the table that links the two. Fewer days need more ties to be resident. The table also depends on whether the person was resident in the UK in one or more of the previous three tax years.

The ties are: family tie, accommodation tie, work tie, 90-day tie and country tie. Learn their conditions. A person who was not previously resident has only four ties tested, because the country tie applies only to those who were previously resident.

Finally, a person who arrives or leaves part-way through a year may get split year treatment. The year is split into a UK part and an overseas part. The UK taxes the person as a resident only for the UK part. This matters for foreign income and gains in the overseas part.

Key rules to remember

Sufficient ties table: previously resident: Under 16 days: not resident | 16-45 days: resident if 4 ties | 46-90: 3 ties | 91-120: 2 ties | 121-182: 1 tie | 183 or more: resident; This is given in the tax tables. Check the column for previously resident, then match days to ties.
Sufficient ties table: not previously resident: Under 16 days: not resident | 16-45 days: not resident | 46-90: resident if 4 ties | 91-120: 3 ties | 121-182: 2 ties | 183 or more: resident; Use this column for someone not resident in the UK in any of the previous three tax years.
Order of the test: Automatic overseas tests → automatic UK tests → sufficient ties test; Stop at the first conclusive test. Do not go to ties if an automatic test decides the case.
Automatic overseas test (days): Fewer than 16 days in the UK, or fewer than 46 days if not resident in any of the previous three years; Either leads to not resident. Other overseas tests relate to full-time work overseas and to leavers working abroad. Check the facts given.
Automatic UK test (days): 183 or more days in the UK in the tax year; Leads to UK resident. Other UK tests cover a UK home and full-time UK work. Check the conditions in the scenario.
UK ties: Family, accommodation, work, 90-day, country; The country tie applies only to those previously resident. Define each tie against the facts.

How to solve Statutory Residence Test questions

Use the same order every time. Write the conclusion at each stage so the marker can see your logic.

1Identify the tax year and whether the person was resident in any of the previous three tax years.
2Count the days in the UK. Note any days that may be exempt or any facts that affect the day count.
3Test the automatic overseas tests. If one is met, conclude not resident and stop.
4If none is met, test the automatic UK tests. If one is met, conclude resident and stop.
5If neither applies, count the UK ties using the facts given. Say which ties are met and which are not, with a reason.
6Read the sufficient ties table using the right column and the day band. Compare the number of ties with the number required and conclude.
7If the person arrived or left during the year, consider whether split year treatment applies and state the UK part and overseas part.
8State the tax consequence: worldwide income for residents, UK-source for non-residents. Link to domicile and double tax relief if the scenario asks.

Quickest way: Days first, then ties

When to use it: Use this when time is short and the question gives days and a short list of facts.

Write the days in the UK and the previous residence status in the margin.
If days are under 16, conclude not resident. If days are 183 or more, conclude resident.
Otherwise count ties in a list of five, marking each yes or no with five words of reason.
Read the table row for the days band, then compare the ties to the threshold.
Add one line on split year if the person moved in or out.

Common mistakes in Statutory Residence Test

Going straight to the ties table.
The table is in the tax tables and looks like the whole test.
Fix: Always check the automatic overseas and UK tests first. Write a short line for each.
Using the wrong column for previous residence.
Students forget to check the three previous tax years.
Fix: Underline previous residence in the scenario and pick the column before you read the days band.
Counting the country tie for someone not previously resident.
Students list all five ties by habit.
Fix: The country tie applies only to those previously resident. Say so in your answer.
Saying split year applies whenever the person moves.
Students link any arrival or departure to split year.
Fix: Split year applies only if specific conditions are met, and only to a person who is resident for that year. Test the conditions given and state them.
Giving a conclusion with no reason.
Students rush and write only resident or not resident.
Fix: Show each test and the result. Marks go to the working and to the application of the facts.

Worked examples

Example 1

Anna was UK resident in each of the last three tax years. In 2025/26 she spent 100 days in the UK. She has a UK accommodation tie and a work tie. She has no other ties. No automatic test applies. Is she UK resident for 2025/26?

Show the solution

Anna was previously resident, so use that column of the table.
100 days falls in the 91 to 120 band. Two ties or more make her resident.
She has two ties: accommodation and work.
Two ties meet the threshold of two.

Answer: Anna is UK resident for 2025/26 under the sufficient ties test.

Example 2

Ben was not UK resident in any of the previous three tax years. In 2025/26 he spent 60 days in the UK. He has a UK family tie, a work tie and a 90-day tie. No automatic test applies. Is he UK resident?

Show the solution

Ben was not previously resident, so use that column.
60 days falls in the 46 to 90 band. He is resident only if he has 4 ties.
The country tie does not apply to him, so the maximum is four ties.
He has three ties: family, work and 90-day.
Three is less than four.

Answer: Ben is not UK resident for 2025/26.

Exam tips

Show the order of the tests in your answer. Even a single line for each automatic test earns credit.
State previous residence and the day count first, since the table depends on both.
Define each tie against the scenario facts. Do not just list tie names.
When a person arrives or leaves, add a short split year comment and link the effect to the tax on foreign income.
Use the tax tables supplied in the exam for the ties table. Do not rely on memory for the figures.

Practice questions from Income tax: the scope of income tax, residence and overseas aspects

Statutory Residence Test: frequently asked questions

What is the statutory residence test?

It is the set of rules used to decide if an individual is UK resident for a tax year. You apply automatic overseas tests, then automatic UK tests, then the sufficient ties test.

Do I get the ties table in the ATX-UK exam?

Yes. ACCA reproduces the residence table in the tax tables. You still need to know the ties and how to apply them.

How many days make someone automatically UK resident?

Spending 183 days or more in the UK in the tax year makes a person automatically resident. The table also shows this.

Does the country tie always count?

No. It applies only to a person who was resident in the UK in one or more of the previous three tax years. For a new arrival it does not count.