Statutory Residence Test explained: the tests step by step
Watch Alan explain it · 0:51
Read the video transcript
Here's one that catches a lot of people out. You move to Dubai, and you assume the UK tax clock stops the moment you land. Right? It usually doesn't. What actually matters is when you stop being a UK tax resident. And that's decided by a set of rules called the Statutory Residence Test. It counts the days you spend back in the UK. It asks whether you've still got a home there. It even looks at how much work you do while you're visiting. So you can be out here, loving it, and still on the hook with HMRC. All because of how those first few months line up. The good news? It's very manageable, once you know the rules. It's the people who don't check who get the nasty surprise a year later. So if you're planning your move and you're not sure where you stand, that's exactly what we sort out. Before it becomes a problem. Have a think about your timing. Then come and talk to us.
If you’re leaving the UK for Dubai, the Statutory Residence Test is the rulebook that decides whether HMRC still treats you as a UK taxpayer. It’s mechanical rather than a matter of opinion, which is good news, because it means you can plan around it.
The three parts, in order
The SRT is applied as a sequence. You stop as soon as one part gives an answer.
1. Automatic overseas tests, you’re non-resident
These can settle it in your favour first. The common ones for movers: spending very few days in the UK, or working full-time overseas with limited UK days. Meet one and you’re non-resident for the year, full stop. Once you’re settled on the other side, a UAE Tax Residency Certificate is the document that evidences your new tax home.
2. Automatic UK tests, you’re resident
If the overseas tests don’t apply, these can make you resident, for example, spending 183+ days in the UK, or having your only home in the UK.
3. The sufficient ties test
If neither of the above settles it, this is where most borderline cases land. It compares how many days you spent in the UK against how many ties you’ve kept. The more ties, the fewer days you’re allowed before you tip into UK residence, and exactly how many that is can be as few as 15.
What counts as a “tie”?
- Family tie, a spouse, civil partner or partner, or a child under 18, resident in the UK (a child only counts if you see them in the UK on 61 days or more in the year).
- Accommodation tie, a UK home available to you (this one quietly catches people who keep a house “just in case”).
- Work tie, 40 or more UK working days in the year.
- 90-day tie, more than 90 days in the UK in either of the previous two tax years.
- Country tie, for anyone UK resident in one or more of the previous three tax years, the UK being the country where you spent the most midnights.
The Statutory Residence Test step by step
Work down the list and stop at the first answer. The day counts are from HMRC’s RDR3 guidance, which has the full conditions.
- Were you in the UK for fewer than 16 days this tax year, having been UK resident in one or more of the previous three tax years? You are non-resident. Stop.
- Were you in the UK for fewer than 46 days, having been non-resident in all three previous tax years? You are non-resident. Stop.
- Did you work full time overseas for the tax year, with fewer than 91 days in the UK and fewer than 31 days working more than three hours in the UK? You are non-resident. Stop.
- Were you in the UK for 183 days or more? You are UK resident. Stop.
- Was your only home in the UK (or did you have a UK home and no overseas home you spent time in) for the periods the test sets? You are UK resident. Stop.
- Did you work full time in the UK for the periods the test sets? You are UK resident. Stop.
- None of the above? Count your UK ties and apply the table below.
Days and ties for someone leaving the UK
If you were UK resident in one or more of the previous three tax years:
| Days in the UK in the tax year | You are UK resident if you have |
|---|---|
| Fewer than 16 | Never (step 1) |
| 16 to 45 | 4 ties or more |
| 46 to 90 | 3 ties or more |
| 91 to 120 | 2 ties or more |
| 121 to 182 | 1 tie or more |
| 183 or more | Always (step 4) |
A day counts if you are in the UK at midnight, with narrow exceptions for travel in transit. Our guide to how many days you can spend in the UK after you leave works through the table, and the SRT edge cases post covers the traps.
Why it matters for a Dubai move
The ties test is the part that surprises people. You can move to Dubai, feel thoroughly “gone,” and still be dragged back into UK residence because you kept a home available and visited family a little too often. Counting your UK days deliberately, and understanding which ties you still hold, is what keeps your non-resident status clean.
Want to see where you’d land? Our free UK tax residency checker walks the whole test against your circumstances: the automatic tests, all five ties, and your day band, with the working shown.
If you want the departure year planned around the test with a UK-registered tax adviser, that is our UK and UAE tax planning service.
Already left and not sure your non-residence is clean? The Clean Break Review checks where you stand under the SRT today, reviewed by a UK-registered tax adviser.
Questions people ask
How does the Statutory Residence Test work?
The SRT is applied in order. First the automatic overseas tests can confirm you are non-resident. If not, the automatic UK tests can confirm you are resident. If neither is met, the sufficient ties test compares how many days you spent in the UK against how many ties (family, accommodation, work, prior-year presence) you have.
What counts as a UK tie under the SRT?
The main ties are: a family tie, an accommodation tie, a work tie (40 or more UK working days), a 90-day tie (more than 90 days in the UK in either of the previous two tax years), and, for people UK resident in any of the previous three tax years, a country tie. The more ties you keep, the fewer UK days you can spend before becoming resident.