UK statutory residence test: flowchart for individuals
Rules effective from April 2013
Not UK resident in all 3 previous tax years & fewer than 46 days in UK in current tax year
Yes
Not resident
Yes
Not resident
Yes
Not resident
No
Conclusive tests
UK resident in one or more of 3 previous tax years & fewer than 16 days in UK in current tax year
No
Works abroad full-time & fewer than 91 days in UK & of those fewer than 31 days working in
UK in current tax year
No
183 days or more in UK in current tax year
Yes
Resident
Yes
Resident
No
Only home(s) in UK & visited that home in current tax year on 30 days or
more (or UK home & overseas home but visits to overseas home minimal)
No
Works in UK full-time & more than 75% of working days are in the UK
Resident
Yes
No
Count number of UK ties
Residency test
Non-conclusive tests
Arriver/
leaver
Determine arriver or leaver status, count number of UK ties and count number of days in UK in tax year
Arriver:
Not resident in UK in any of 3
previous tax years
Leaver:
UK resident in one or more of 3
previous tax years
More midnights in UK than in any other country
Spouse/civil partner/cohabitee or minor child resident in UK
Accommodation available in UK for 91 days or more in tax year & spend at least one night there
Work (3 hours or more) in UK on 40 or more days in tax year
More than 90 days in UK in either of previous 2 tax years
Arrivers
Days in UK in tax year
Leavers
Not resident
0 15
Not resident
Not resident
16 45
Resident if 4 ties
Resident if 4 ties
46 90
Resident if 3 ties
Resident if 3 ties
91 120
Resident if 2 ties
Resident if 2 ties
121 182
Resident if 1 tie
Resident
183 or more
Resident
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UK statutory residence test: flowchart for individuals
Rules effective from April 2013
accommodation: a place to live can include
a holiday or weekend home or a hotel room
(where stay of one night or more) or a
relatives home (if individual stays at relatives
home for 16 nights or more in tax year)
Key definitions:
tax year: 6 April in one year to 5 April in the
following year
day: if the individual is in the UK at midnight
that day counts as a day in the UK (other days
may be counted in some circumstances). Days
in the UK can be ignored in some exceptional
circumstances
home: does not include somewhere that a
person only uses periodically, like a holiday
home or temporary retreat; or any property
being advertised for sale or let where the
individual lives somewhere else
working: an individual works in the UK on a
day if he does 3 hours work or more in the UK
on that day
visits: an individual visits a home of his on a
day if he spends any time there (however
short)
full-time work: 35 hours per week (average)
Arrivers: Simple scenarios
Simple solutions
Husband & wife have a UK house;
They can always spend 120 days / tax year in the
UK year without becoming resident
neither work in the UK
Husband & wife have a UK house;
They can always spend 90 days / tax year in the
UK year without becoming resident
both work in UK
Husband & wife have a UK house;
He can spend 90 days; she can spend 120 days /
tax year in the UK without becoming resident
he works and she does not
Individual has UK house and UK work
He can spend 90 days / tax year, and 120 days
every 3rd year in the UK without becoming resident
Tax impact of UK residence
Status of individual
Domiciled
Non-domiciled
(remittance
basis user)
Income
UK source
Non-UK
source
Resident
Taxable as
arises
Taxable
as arises
Nonresident
Taxable as
arises
Resident
Nonresident
Capital gains
Non-UK
assets
UK
assets
Taxable
as arises
Taxable
as arises
Taxable
Taxable
Not liable
to tax
Not liable
to tax
Not liable
to tax
Taxable
Taxable
Taxable as
arises
Taxable if
remitted
Taxable
as arises
Taxable if
remitted
Taxable
Not liable
to tax
Taxable as
arises
Not liable
to tax
Not liable
to tax
Not liable
to tax
Taxable
Not liable
to tax
This guide is a summary of the rules which does not cover all
circumstances and it is not a substitute for specific legal advice.
www.blplaw.com Berwin Leighton Paisner LLP
UK assets
Inheritance tax
Non-UK
assets
