Statutory Residence Test Definitions

  • A day in the UK

    A day is considered spent in the UK if you are here at midnight, although the deeming rule counts transit days and time spent in the UK because of extraordinary circumstances.
  • Working full time overseas

    You must calculate your foreign work hours. This criterion is satisfied when the outcome of the computation is more than or equal to 35 hours.
  • Significant break from employment

    At least 31 days have passed since your last day of work, and none of those days was a day in which you worked for more than three hours (either abroad for the automatic overseas test or in the UK for the automatic UK test), or in which you would have worked for three hours (either abroad or in the UK) if you were on annual, sick, or parental leave.
  • Home in the UK

    You have a home in the UK if you live there for at least 91 days in a row, of which at least 30 days are in the tax year (they don’t have to be full days). This means that you have a home in the UK where you spend at least 30 days in the tax year, and either doesn’t have an overseas home or only spend a certain amount of time there (fewer than 30 days in the tax year).
  • Work full time in the UK

    Work full time in the UK for 365 days without a major interruption and all or part of that period falls inside the tax year; more than 75% of that 365 day period are days when you work more than 3 hours in the UK; at least one day in the tax year is a day when you work more than 3 hours in the UK.
  • Work Day

    When at least 3 hours are spent performing, it’s considered a workday. Special rules define 3 hours of work for qualifying occupations.
  • UK resident family

    You’ll have a tie to the UK if your family members stay in the country after you’ve departed. The phrase family comprises husband, wife or civil partner, your partner (if you are living together as husband and wife) your minor kid. There are particular scenarios in which you will not be judged to have a connecting factor if you have a minor kid.
  • Accommodation available in the UK

    An accommodation tie is formed when you spend one or more nights at a location in the UK that is accessible to you for a period of 91 days or more. There are scenarios when you may remain with a close relative who would not provide you with a factor connecting you to the UK.

If you live in the UK, you must pay income and capital gains tax on all of your earnings, no matter where they originate. There is no way around it. However, for most people, the HMRC website’s Tax on Foreign Income guidance document is unable to provide a definitive explanation to their questions. Read our FAQ on Foreign Income and Resident Status to learn more about foreign income taxes in the United Kingdom.