The Statutory Residency test

The Statutory residence test provide clarity in respect of taxpayers residence status for income tax and capital gains tax. SRT takes into account both the amount of time the individual spends in the UK and the other “connections” they have with the UK.

The updated residence test is divided into 3 parts as follows:

  • The automatic overseas test
  • The automatic residence test
  • The sufficient ties test

Other Aspects of the test

Split years

Currently, an individual is either resident in the UK for a full tax year or non-UK resident for a full tax year. However, by concession, it is possible to split a tax year so that an individual is treated as UK-resident for only part of a tax year.

If an individual becomes non-UK resident by virtue of leaving the UK to work full-time abroad and is accompanied by his spouse, civil partner or common-law partner, split year treatment would also apply to him/her (subject to certain conditions).


One of the most important points in relation to the Statutory Residency Test is that the “Sufficient Ties Test” which is the part that will be relevant to most individuals who are currently in the “short term visitor” category, is complex and fact specific.

If you wish to discuss this in more detail with a tax specialist at Brookson One then please contact us.



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