Service: International Tax 

Statutory Residence Test Flowchart

30 Nov 2020

The Statutory Residence Test (SRT) determines an individual’s residence status for tax purposes.

The Statutory Residence Test has been used to determine whether an individual is resident in the UK for tax purposes in any given tax year. A tax year in the UK runs from 6 April to 5 April of the following year. The SRT is based on three definitive tests and, although each of the tests is based on distinct criteria, the key component in each is the counting of the number of days during which an individual is present in the UK. 

If you are unsure of your residence status, we've created a statutory residence test flowchart to help. The flowchart provides guidance and questions for you to answer to give you an indication of residence status. It starts by asking a series of questions that will easily identify if you are a non-resident for tax purposes, then a series of questions that will easily identify if you are a resident, and then - should you make it this far - a matric for calculating whether you are a resident or non-resident according to the statutory residence test based on the number of days you are in the UK, combined with your total number of "ties" in the UK.

A "tie" can be thought of as a connection to the UK. For example, a tie could be a family member, a property, or a job.  

The chart can be downloaded for free by clicking on the button below. However, you should not rely on this to determine your residence status so if you are in doubt, please contact us at hello@geraldedelman.com.

View the flowchart

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