Information
& Briefings
© Jeffcote Donnison LLP • +44 (0)207 399 3100 • [email protected] • www.jeffcotedonnison.co.uk
UK statutory residence test: flowchart for individuals
Rules effective from April 2013
Not UK resident in all 3 previous tax years & fewer than 46 days in UK in current tax year
Yes
Not resident
Yes
Not resident
Yes
Not resident
Yes
Resident
Yes
Resident
Yes
Resident
No
Conclusive tests
UK resident in one or more of 3 previous tax years & fewer than 16 days in UK in
current tax year
No
year
Works abroad full-time & fewer than 91 days in UK & of those fewer than 31 days
working in UK in current tax year
No
year
183 days or more in UK in current tax year
No
year
Only home(s) in UK & visited that home in current tax year on 30 days or more
(or UK home & overseas home but visits to overseas home minimal)
No
year
Works in UK full-time & more than 75% of working days are in the UK
year
No
Arriver/
leaver
Determine arrive or leaver status, count number of UK ties and count number of days in UK in tax year
Arriver:
Not resident in UK in any of 3 previous tax years
Leaver:
UK resident in one or more of 3 previous tax years
Count number of UK ties
year or minor child resident in UK
Spouse/civil partner/cohabitee
year
Accommodation available in UK for 91 days or more in tax year & spend at least one night there
year
Work (3 hours or more) in UK on 40 or more days in tax year
year
More than 90 days in UK in either of previous 2 tax years
year
Arrivers
Residency test
Non-Conclusive tests
More ‘midnights’ in UK than in any other country
Days in UK in tax year
Leavers
Not resident
0 – 15
Not resident
Not resident
16 – 45
Resident if 4 ties
Resident if 4 ties
Resident if 3 ties
46 – 90
91 – 120
Resident if 3 ties
Resident if 2 ties
121 – 182
183 or more
Resident if 1 tie
Resident
Resident if 2 ties
Resident
Jeffcote Donnison Information & Briefings Spring 2013
Statutory Resident Test
UK statutory residence test: flowchart for individuals
Rules effective from April 2013
Key definitions:

tax year: 6 April in one year to 5 April in the
following year

day: if the individual is in the UK at midnight that
day counts as a day in the UK (other days may be
counted in some circumstances). Days in the UK
can be ignored in some exceptional circumstances

working: an individual works in the UK on a day if
he does 3 hours’ work in the UK on that day

full-time work: 35 hours per week (average)

accommodation: a place to live – can include a
holiday or weekend home or a hotel room (where
stay of one night or more) or a relative’s home (if
individual stays at relative’s home for 16 nights or
more in tax year)

home: does not include somewhere that a person
only uses periodically, like a holiday home or
temporary retreat; or any property being
advertised for sale or let where the individual lives
somewhere else

visits: an individual visits a home of his on a day if
he spends any time there (however short)
Arrivers: Simple scenarios
Simple solutions
Husband & wife have a UK house;
neither work in the UK
They can always spend 120 days / tax year in
the UK year without becoming resident
Husband & wife have a UK house;
Both work in the UK
They can always spend 90 days / tax year in
in the UK year without becoming resident
Husband & wife have a UK house;
He works and she does not
He can spend 90 days; she can spend 120
days / tax year in the UK without becoming
resident
Individual has UK house and UK work
He can spend 90 days / tax year, and 120 days
rd
Every 3 year in the UK without becoming resident
Tax impact of UK residence
Status of individual
Income
UK source
Domiciled
Non-domiciled
(remittance
basis user)
Resident
Nonresident
Resident
Nonresident
Taxable as
arises
Taxable as
arises
Taxable as
arises
Taxable as
arises
Non-UK
source
Taxable as
arises
Not liable
to tax
Taxable if
remitted
Not liable
to tax
Capital gains
UK assets
Taxable
as arises
Not liable
to tax
Taxable
as arises
Not liable
to tax
Non-UK
assets
Taxable as
arises
Not liable
to tax
Taxable if
remitted
Not liable
to tax
Inheritance tax
UK
assets
Taxable
Non-UK assets
Taxable
Taxable
Taxable
Taxable
Not liable to tax
Taxable
Not liable to tax
This guide is a general summary of the rules which does not cover all circumstances and it is not a substitute for specific advice.
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United Kingdom
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