Statutory Residence Test (SRT)

The SRT is having 3 tests: automatic overseas tests, automatic UK tests and sufficient ties test. If I fail the automatic overseas tests (i.e. I am the resident), and I dont pass the automatic UK tests (i.e. I fail all the automatic UK tests). In this case, am I am tax resident? Or do I still need to consider the sufficient ties test?

Hi,

Once you are considered tax resident, the next option is to determine if split year treatment applies. If it does, you only declare your UK income. If it does not, you have to declare your worldwide income and claim a foreign tax credit for foreign tax paid.

Thank you.

I want to clarify the tests. If I don’t meet any of the Automatic Overseas Test, I am not a non-UK resident, and then I need to do the Automatic UK test to see if I am UK resident. Am I correct?

Hi
That is correct.

Hi I have recently returned to the UK after being an expat for the previous 6 years. Having gone through the SRT, I believe I am classed as a non resident for the current tax year of 23-24. Please can you clarify if I am correct given my circumstances: At 00:01am on 6th of April 2024 I will have been present in the UK at midnight exactly 44 times. I am a UK domicile who has been classed as a non-resident for tax purposes for the previous 5 years (this one being the 6th that is 23-24). Please confirm that I am correct in thinking I am classed as a non-tax resident for the tax year of 2023-2024. Thanks in advance for your reply, Dan

Hi
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available.

Ok thank you

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