Statutory Residence Test

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The Statutory Residence Test, or SRT, is the UK tax test used to decide whether someone is a UK tax resident for a particular tax year. For U.S. expats in the UK, the SRT helps determine whether they may be taxed in the UK as a resident, nonresident, or split-year taxpayer.

Why it matters for U.S. expats

The Statutory Residence Test matters because UK tax residence can affect whether an American abroad has to report income and gains to HMRC, claim UK treaty relief, file a UK Self Assessment tax return, or use U.S. tax tools such as the Foreign Tax Credit to reduce double taxation.

Common questions

1. What is the Statutory Residence Test?

The Statutory Residence Test is the UK’s formal test for deciding whether an individual is UK resident for tax purposes in a specific UK tax year.

2. How does the Statutory Residence Test work?

The SRT looks at three main areas: automatic overseas tests, automatic UK tests, and the sufficient ties test. The result depends on days spent in the UK, work patterns, homes, family ties, and other connections.

3. What is the UK tax year for the Statutory Residence Test?

The UK tax year runs from April 6 to April 5. The SRT is applied separately to each tax year.

4. What are the automatic UK tests?

The automatic UK tests can make someone UK resident based on factors such as spending 183 days or more in the UK, having a UK home, or working full-time in the UK.

5. What are the automatic overseas tests?

The automatic overseas tests can make someone nonresident in the UK based on limited UK days, previous residence status, and full-time work overseas.

6. What is the sufficient ties test?

The sufficient ties test applies when the automatic tests do not decide the result. It looks at UK connections, such as family, accommodation, work, previous UK residence, and how many days someone spends in the UK.

7. What counts as a day in the UK?

For SRT purposes, a person usually counts as spending a day in the UK if they are in the UK at midnight. Special rules and exceptions can apply.

8. Can the Statutory Residence Test give split-year treatment?

Yes. In some cases, a tax year can be split into a UK part and an overseas part, usually when someone moves to or from the UK and meets one of the split-year cases.

9. Does UK residence stop U.S. tax filing?

No. U.S. citizens and green card holders usually still need to file U.S. tax returns even if they are UK tax resident. The SRT affects UK tax residence, not U.S. citizenship-based filing rules.

Related forms

• Form 1040: U.S. Individual Income Tax Return
• Form 2555: Foreign Earned Income Exclusion
• Form 1116: Foreign Tax Credit
• SA109: Residence and foreign income and gains

When to get help

Professional guidance is important when:

• You moved to or from the UK during the tax year.
• You spent significant time in both the UK and another country.
• You are close to a UK day-count threshold.
• You have UK workdays, UK accommodation, or close family in the UK.
• You may qualify for split-year treatment.
• You need to coordinate UK tax residence with U.S. tax filing.
• You paid UK tax and want to claim the Foreign Tax Credit on your U.S. return.
• You are unsure whether treaty relief applies.

Bright!Tax can help U.S. expats understand how UK tax residence affects their U.S. filing position and coordinate U.S.-UK tax reporting. Get started with Bright!Tax.

Related Bright!Tax guides

• The UK Tax Residence Test Explained for U.S. Citizens
• US-UK Tax Treaty Rules: What Expats Must Know
• US Citizens Working in the UK: A Guide to Taxes
• Foreign Tax Credit: How Expats Can Lower Their U.S. Tax Bill

Official sources

• HMRC: RDR3 Statutory Residence Test
• HMRC: RDR3 Statutory Residence Test guidance notes
• HMRC: SA109 residence and foreign income and gains
• HMRC Residence and FIG regime manual: days spent in the UK
• IRS: U.S. citizens and resident aliens abroad

Reviewed by

Katelynn Minott, CPA & CEO

Last reviewed

July 2026