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UK Statutory Residence Test Flowchart

The SRT follows a fixed evaluation order. Work through each test below - the first test you pass determines your residence status. If no automatic test applies, the sufficient ties test decides.

How to read this flowchart

  • Start at the top and work down through each test in order.
  • UK Resident
    and
    Non-Resident
    are terminal outcomes - stop there.
  • If a test doesn't apply (the “No” branch), move to the next one.
  • Leaver = UK resident in any of the previous 3 tax years. Arriver = not UK resident in any of the previous 3 years.

Preliminary: Determine Leaver or Arriver

Were you UK resident in any of the previous 3 tax years?

Yes → You are a LeaverNo → You are an Arriver
Stage 1 - First Automatic UK Test

The 183-Day Test

Did you spend 183 or more days in the UK in this tax year?

Yes →
UK Resident
No →Next test ↓

HMRC RDR3 - First Automatic UK Test

Stage 2 - Automatic Overseas Tests

Any one of these passing makes you non-resident. Tested in order.

First Overseas Test (Leavers only)

Leavers

Were you UK resident in any of the previous 3 years and spent fewer than 16 days in the UK?

Yes →
Non-Resident
No →Next test ↓

HMRC RDR3 - First Automatic Overseas Test (RFIG20100)

Second Overseas Test (Arrivers only)

Arrivers

Were you not UK resident in any of the previous 3 years and spent fewer than 46 days in the UK?

Yes →
Non-Resident
No →Next test ↓

HMRC RDR3 - Second Automatic Overseas Test (RFIG20200)

Third Overseas Test (Full-time overseas work)

Do you work full-time overseas and spend fewer than 91 UK days and work fewer than 31 days in the UK?

Yes →
Non-Resident
No →Next test ↓

HMRC RDR3 - Third Automatic Overseas Test (RFIG20300)

Stage 3 - Remaining Automatic UK Tests

Any one of these passing makes you UK resident. Tested in order.

Second UK Test (Only home in UK)

Do you have a UK home where you spend 30+ days and either no overseas home, or an overseas home where you spend fewer than 30 days?

Yes →
UK Resident
No →Next test ↓

HMRC RDR3 - Second Automatic UK Test (RDRM11510)

Third UK Test (Full-time UK work)

Do you work full-time in the UK (35+ hrs/wk average) and more than 75% of your working days are in the UK?

Yes →
UK Resident
No →Next test ↓

HMRC RDR3 - Third Automatic UK Test (RDRM11520)

Stage 4 - Sufficient Ties Test

If no automatic test applied, your residence status depends on your ties and day count.

Count your UK ties (up to 5)

Family tie

Spouse/partner or minor child in UK

Accommodation tie

Available home in UK

Work tie

40+ UK working days (3+ hrs each)

90-day tie

90+ UK days in either of previous 2 years

Country tie

UK is home country (leavers only)

Then check the threshold

Leavers (Table A)

UK daysTies needed
16–454 ties
46–903 ties
91–1202 ties
121–1821 tie

Arrivers (Table B)

UK daysTies needed
46–904 ties
91–1203 ties
121–1822 ties
Ties ≥ threshold →
UK Resident
|Ties < threshold →
Non-Resident

This flowchart follows the evaluation order set out in HMRC RDR3. The first test you pass is conclusive - later tests are not considered. If no automatic test applies, the sufficient ties test always produces a result.

Special rules (deeming provisions, split year treatment, treaty non-residence) are not shown here. See the split year treatment guide for cases where you moved to or from the UK mid-year.

Want to run through this automatically?

The free questionnaire applies every test in this flowchart to your specific circumstances and gives you a determination with full reasoning.

Run the free checkPlan your UK daysPremium