What are the automatic UK residence tests?
Answered 17 March 2026
Automatic UK Residence Tests
Under the Statutory Residence Test (SRT), introduced by Finance Act 2013, Schedule 45, an individual is automatically UK resident for a tax year if they meet at least one of the three automatic UK tests and none of the automatic overseas tests.
What the law says
The basic rule is set out in paragraph 3 of Schedule 45 to FA 2013: an individual is resident in the UK for a tax year if the automatic residence test or the sufficient ties test is met. The automatic residence test itself requires the individual to meet at least one of the automatic UK tests and none of the automatic overseas tests (paragraph 5, Schedule 45).
The three automatic UK tests are found at paragraphs 7, 8 and 9 of Schedule 45:
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First automatic UK test (para 7) – 183-day rule: The individual spends 183 days or more in the UK in the relevant tax year.
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Second automatic UK test (para 8) – Only home in the UK: The individual has a home in the UK (and either has no overseas home, or has one but spends the greater part of their time at the UK home), is present in that UK home on at least 30 days in the tax year, and this situation persists for a period of at least 91 consecutive days (at least 30 of which fall in the tax year).
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Third automatic UK test (para 9) – Full-time work in the UK: The individual works full-time in the UK, assessed over a period of 365 days, with at least one day in the tax year on which they do more than 3 hours of work in the UK, and no significant break (31+ days) from UK work.
HMRC guidance / practice
HMRC sets out the following practical step-by-step approach:
- Step 1: Has the individual spent 183 days or more in the UK? If yes → UK resident. If no, proceed.
- Step 2: Consider the automatic overseas tests. If one is met → not UK resident. If none met, proceed.
- Step 3: Consider the second or third automatic UK tests. If one is met → UK resident. If not, proceed.
- Step 4: Consider the sufficient ties test.
HMRC notes that the first automatic UK test is conclusive — if an individual has spent 183 or more days in the UK, there is no need to consider any other test, including the automatic overseas tests.
Regarding the third automatic UK test, HMRC guidance confirms that it will not apply to an individual who has a "relevant job" (i.e. a job requiring cross-border duties) and makes at least 6 cross-border trips in the tax year. In that case, the individual cannot be made UK resident solely on the grounds of full-time UK work, but may still be resident under the other tests or the sufficient ties test.
Citation sources
The following SRT tests do not allow for the deduction of days attributable to exceptional circumstances to be discounted: Second automatic UK test (see RFIG20330): An individual is present in their home on at least (for UK homes), or fewer than (for overseas homes) 30 separate days Period of 91 consecutive days, at least 30 of which fall within the tax year Third automatic UK test (see RFIG20370) An individual works sufficient hours in the UK, as assessed over a period of 365 days 75% of the to
ground that this was the first time that paragraph 22 has been the subject to judicial consideration. 11. Section 218(1) of FA 2013 provides that: “(1) Schedule 45 contains— (a) provision for determining whether individuals are resident in the United Kingdom for the purposes of income tax, capital gains tax and (where relevant) inheritance tax and corporation tax, (b) provision about split years, and (c) provision about periods when individuals are temporarily non-resident.” 12. Under the SRT, a
An individual will be resident in the UK for a tax year, and at all times in that tax year, (although the effect of this rule is relaxed under split year treatment, see RFIG21000 onwards), if none of the automatic overseas tests are met and either: 1 of the automatic UK tests the sufficient ties tests are met. The following steps should be taken to ascertain an individual's residence status under the SRT: Step 1 - has the individual spent 183 days or more in the UK in the relevant year, (first a
The following parts of the SRT allow for days attributable to exceptional circumstances to be discounted: First automatic UK test (RFIG20320) – an individual spends 183 days or more in the UK First automatic overseas test (RFIG21020) – an individual spends fewer than 16 days in the UK Second automatic overseas test (RFIG21030) – an individual spends fewer than 46 days in the UK Third automatic overseas test (RFIG20140) – number of days an individual spends in the UK is fewer than 91, excluding q
An individual will be resident in the UK if they spend 183 days or more in the UK in the relevant tax year. If an individual has spent this amount of time in the UK in the relevant tax year there is no need to consider any other automatic UK tests, or any of the automatic overseas tests.
If an individual has a relevant job at any time during the year, neither the third automatic UK test, (see RFIG20370), nor the third automatic overseas test (see RFIG20140), will apply to the individual, if they make at least 6 cross-border trips in the tax year that either begin or end in the UK. This means that an individual cannot be UK resident on the grounds that they work full-time in the UK. Likewise an individual cannot be non-UK resident on the grounds that they work full-time overseas.
2-2013 and 2014-2015. 10. The SRT was introduced by Finance Act 2013 with effect from 6 April 2013. 11. Paragraph 3 of Schedule 45 sets out what is described as “The basic rule” as follows: 3 An individual (“P”) is resident in the UK for a tax year (“year X”) if— (a) the automatic residence test is met for that year, or (b) the sufficient ties test is met for that year. 4 If neither of those tests is met for that year, P is not resident in the UK for that year. The automatic residence test 5 The