{ "publisher": { "name": "Provedays", "url": "https://provedays.com" }, "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Provedays — provedays.com", "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.", "documentation": "https://provedays.com/methodology/", "rule_id": "uk.srt", "versions": [ { "rule_id": "uk.srt", "version": "2026.1", "jurisdiction": "GB", "title": "UK Statutory Residence Test", "summary": "The SRT determines UK tax residence for a tax year (6 April to 5 April). Days count when you are in the UK at midnight. Automatic overseas tests are checked first (16 days for leavers, 46 for arrivers, 91 with full-time overseas work), then automatic UK tests (183 days, UK home, full-time UK work), then the sufficient-ties test, where the ties you need shrink as your day count grows. Days you cannot leave due to exceptional circumstances are ignored up to 60 per year; after 30 'qualifying' departure days, extra same-day visits start counting for 3-tie leavers and arrivers (the deeming rule).", "evaluator": "uk_srt", "determinative": true, "official_source_url": "https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11000", "last_verified": "2026-08-28", "effective_from": "2013-04-06", "effective_to": null, "disclaimer_level": "standard", "convention": { "midnight_rule": true, "transit_excluded": true, "exceptional_circumstances_cap": 60 }, "params": { "reference_period": { "type": "tax_year", "start_month": 4, "start_day": 6 }, "srt": { "automatic_overseas": { "leaver_max_days": 15, "arriver_max_days": 45, "ft_overseas_max_days": 90, "ft_overseas_max_uk_workdays": 30 }, "automatic_uk": { "day_threshold": 183 }, "ties_bands": { "leaver": [ { "min_days": 16, "max_days": 45, "ties_required": 4 }, { "min_days": 46, "max_days": 90, "ties_required": 3 }, { "min_days": 91, "max_days": 120, "ties_required": 2 }, { "min_days": 121, "max_days": null, "ties_required": 1 } ], "arriver": [ { "min_days": 46, "max_days": 90, "ties_required": 4 }, { "min_days": 91, "max_days": 120, "ties_required": 3 }, { "min_days": 121, "max_days": null, "ties_required": 2 } ] }, "ninety_day_tie_threshold": 90, "work_tie_min_workdays": 40, "deeming": { "qualifying_day_threshold": 30, "min_ties": 3 }, "exceptional_circumstances_cap": 60 } }, "attestation_defs": [ { "key": "uk.srt.family_tie", "question": "Do you have a spouse/civil partner (not separated), partner you live with, or minor child who is UK-resident this tax year?", "why_we_ask": "The family tie cannot be inferred from your location history.", "type": "bool", "scope": "tax_year" }, { "key": "uk.srt.accommodation_tie", "question": "Do you have a place to live in the UK available for a continuous period of 91+ days, and did you spend at least one night there (16 nights if it is a close relative's home)?", "why_we_ask": "Availability of accommodation is a legal test we cannot compute from presence data.", "type": "bool", "scope": "tax_year" }, { "key": "uk.srt.work_3hr_condition", "question": "On the days you have labelled as UK work days, did you do more than 3 hours of work?", "why_we_ask": "A UK work day needs MORE than 3 hours of work. 'Work' is broad under RDR3: meetings, emails, calls, training, and work done while travelling all count; ordinary commuting does not. Only you know your hours, so labelled days count only once you confirm this.", "type": "bool", "scope": "tax_year" }, { "key": "uk.srt.home_test", "question": "Did you have a UK home for 91+ consecutive days, be present in it on 30+ days, and either have no overseas home or be present in each overseas home on fewer than 30 days? (Second automatic UK test.)", "why_we_ask": "The second automatic UK test needs a UK home for 91+ consecutive days. If no place to live was available to you for 91+ continuous days (previous question), this test cannot be met and is skipped.", "type": "bool", "scope": "tax_year" }, { "key": "uk.srt.ft_work_uk", "question": "Did you work full-time in the UK (35+ hrs/week average over any 365-day period, ≥75% of workdays in the UK, at least one workday this year in that period)?", "why_we_ask": "Third automatic UK test — hours and workday split are known only to you.", "type": "bool", "scope": "tax_year" }, { "key": "uk.srt.ft_work_overseas", "question": "Did you work full-time overseas with no significant breaks, fewer than 31 UK workdays, and fewer than 91 UK days? (Third automatic overseas test — day limits are computed; confirm the work conditions.)", "why_we_ask": "Full-time overseas work makes you automatically non-resident; the hours conditions are attested.", "type": "bool", "scope": "tax_year" } ], "notifications": [ { "at_count": 15, "at_fraction_of_limit": null, "message_key": "uk.srt.approaching_16" }, { "at_count": 44, "at_fraction_of_limit": null, "message_key": "uk.srt.approaching_46" }, { "at_count": 88, "at_fraction_of_limit": null, "message_key": "uk.srt.approaching_91" }, { "at_count": 115, "at_fraction_of_limit": null, "message_key": "uk.srt.approaching_121" }, { "at_count": 175, "at_fraction_of_limit": null, "message_key": "uk.srt.approaching_183" } ], "notes": [ "Leaver ('arriver' otherwise) = UK-resident in any of the 3 prior tax years, from residence_history (seeded in onboarding).", "90-day tie: >90 UK midnight days in either of the 2 prior tax years (computed from ledger + residence_history seed counts when ledger does not reach back).", "Country tie (leavers only): UK is the country in which you were present at midnight most often this tax year.", "v1 scope per rkb/schema/SEMANTICS.md #18: split-year DETECTION and FIG counters are guidance-only; not computed here.", "Tables A/B thresholds per RDR3; automatic-overseas day maxima expressed as max_days (fewer than 16 => max 15).", "ask_when gates (UI relevance only): with fewer than 16 effective days the automatic overseas tests settle the year for both leavers and arrivers, so no attestation can change the outcome and none is asked; the FT-overseas question additionally disappears above 90 days where that test can no longer apply.", "Third automatic overseas test also requires fewer than 31 UK work days (RDR3): enforced from day labels — 31+ UK days labelled 'work' defeats the test even when attested.", "Exceptional-circumstances cap (60) applies PER TAX YEAR (RDR3 §5.22).", "Work-day labels are attributed per (date, country): on a split travel day, label each country's part separately — a UK label asserts >3h of work performed IN the UK that day." ] } ] }