Nomadic.Tax
JURISDICTION/UK AUTHORITY/HMRC TAX YEAR/2024–25 CLUSTER/UK

UK Statutory Residence Test Review

The UK Statutory Residence Test (SRT) is the legal framework that determines whether you're UK tax resident in a given tax year. Getting it wrong — treating yourself as non-resident when you're actually resident, or vice versa — can result in significant unexpected tax bills or missed treaty protections. The SRT has three parts (automatic overseas, automatic UK, and sufficient ties), and the result determines your UK tax obligations for the entire year.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ People who moved to or from the UK and need certainty about their UK residence status
✓ Those spending significant time in the UK without being certain whether they're resident
✓ Expats with UK ties (family, property, work) who want to confirm their non-resident position
✓ Individuals in borderline situations near the day-count thresholds
✓ Those who need formal documentation of their SRT position for HMRC or other purposes
FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

SRT analysis and documented position statement
SA109 completion — the Statutory Residence Test boxes on the Self Assessment return
Split-year case type determination (if applicable)
Advice on steps to strengthen or maintain a non-UK resident position
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Detailed record of days spent in the UK during the tax year
■ Records of UK ties: do you have a UK home? UK work? UK family?
■ Evidence of overseas home and residency (lease, utility bills, overseas employment)
■ UK work records — if you work in the UK, on how many days?
■ Prior year SA109 (if you claimed non-residency before)
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

1
INFORMATION
We gather your day count, UK ties, and relevant circumstances
2
DOCUMENTS
Our specialists apply all three parts of the SRT: automatic overseas tests, automatic UK tests, and sufficient ties tests
3
AI PREPARATION
We produce a clear written position statement documenting your UK residence status
4
PROFESSIONAL REVIEW / E-FILE
If you also need to file a Self Assessment return, we incorporate the SRT result into your SA109
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ The SRT is complex — the sufficient ties tests depend on your number of days in the UK and the number of UK ties you have
ⓘ A UK home can be a connecting factor even if you don't use it often
ⓘ The SRT must be applied year by year — your status can change from one year to the next

Relevant plans

Choose the package that best fits your situation, or view all plans.

Leaver / Non-Resident
£149
For people leaving the UK or already non-resident with UK income.
  • ✓Statutory Residence Test & split-year review
  • ✓Non-resident landlord and UK property income
  • ✓UK company salary/dividends for non-residents
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UK Plus
£199
For more complex returns with multiple income sources.
  • ✓Everything in Leaver / Non-Resident
  • ✓Multiple properties or investment types
  • ✓Additional advisory support as needed
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REFERENCE/COMMON QUESTIONS

Frequently asked questions about UK Statutory Residence Test Review

What are the automatic non-UK residence tests?

The automatic overseas tests establish you as non-UK resident if: (1) you were UK resident in none of the previous 3 tax years and spend fewer than 46 days in the UK, (2) you were UK resident in 1 or more of the previous 3 years and spend fewer than 16 days in the UK, or (3) you work full-time overseas and spend fewer than 91 days in the UK with fewer than 31 working days in the UK.

What are UK ties for the SRT?

UK ties are connecting factors: a UK family tie (resident spouse/partner or minor child in the UK), an accommodation tie (available UK accommodation), a work tie (40+ working days in the UK), a 90-day tie (90+ days in the UK in either of the previous two tax years), and a country tie (the UK is the country where you spent the most days that year).

Can I have split-year treatment?

Split-year treatment may apply in the year you leave or arrive in the UK, dividing the year into a UK-resident part and a non-UK-resident part. It must be claimed on SA109 and only applies if you meet specific case criteria.

Who is this for?

Browse by your situation for tailored guidance and the right package.

UK Non-Residents Non-residents who need Statutory Residence Test status confirmed by a professional. See who this is for → UK Leavers UK leavers applying the SRT to establish their departure date and split-year case. See who this is for →

Related filing services

UK Split-Year Tax Filing → View filing service UK Tax Return After Leaving the UK → View filing service UK Self Assessment for Non-Residents → View filing service

If you live abroad — guides by country

Each country has its own DTA provisions, local tax authority, and HMRC complexities. Find your specific country guide below.

SpainFranceUAEAustraliaGermanyNetherlandsPortugalThailandCanadaSingaporeIrelandSouth Africa All countries →

Ready to get your UK Residence Status filing handled?

AI-assisted preparation, reviewed and e-filed by licensed professionals. Fixed price, no surprises.

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