Tax Relocation
Statutory Residence Test
The Statutory Residence Test (SRT) is the UK's codified test for determining whether an individual is UK tax resident in a given tax year. Introduced with effect from the 2013/14 tax year, it comprises automatic overseas tests, automatic UK tests, and a sufficient ties test applied in that order.
Why it matters
The SRT is mechanical rather than impressionistic, which cuts both ways. Residence turns on counted days and defined ties, so it can be planned against with precision — and it can be failed by a margin of one day or one tie. Records are the control: day counts and tie evidence need to be contemporaneous, not reconstructed later.
— Growth Capital Advisory Team
Also known as
SRT · UK statutory residence test
Related terms
Sources
- HMRC, RDR3: Statutory Residence Test guidance note
Reference
Where this fits
Growth Capital publishes jurisdiction-by-jurisdiction analysis of what applies when residence changes — covering the UK, United States, Canada, Australia and the UAE.
Read the analysisDisclaimer. This definition is provided for general reference and does not constitute tax, legal, or financial advice. Rules and thresholds change, and individual circumstances vary significantly. Consult a qualified adviser before acting on it.