RDRM11040 - Residence: The SRT: How to use this guidance

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 RDRM12000 onwards), if none of the automatic overseas tests are met and:

• 1 of the automatic UK tests, or
• 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 automatic UK test). If so they will be resident in the UK for that year. If not:

Step 2 - consider the 3 automatic overseas tests. If 1 of these is met the individual will not be UK resident for that year. If there is no result here:

Step 3 - consider if the individual meets either the second or third automatic UK tests. If 1 of these is met the individual will be UK resident for the year. If there is no result here:

Step 4 - consider the sufficient ties tests. If the individual meets this they will be UK resident for the year. If they do not meet this test they will not be UK resident for the year.