SRT: The automatic residence test

1. Automatic overseas tests

1.1. UK resident for 1 or more of 3 previous tax years, < 16 days in the UK in the current tax year.

1.2. Non-UK resident in any of the 3 previous tax years, < 46 days in the UK in the current tax year.

1.3. Worked sufficient hours overseas during the tax year, no significant breaks, < 91 days in the UK and < 31 UK work days.

2. Automatically UK resident

2.1. Meet at least one automatic UK test.

2.2. Meet none of the automatic overseas tests.

3. Automatic UK tests

3.1. At least 183 days in the UK in the tax year.

3.2. All homes in the UK

3.3. Work sufficient hours in the UK