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

www.blplaw.com Berwin Leighton Paisner LLP

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