RFIG20110 | Statutory Residence Test (SRT): Automatic overseas tests: Introduction

There are 5 automatic overseas tests, 2 of which are applicable to deceased individuals, and these are covered in RFIG20900 onwards,

If an individual meets any of the automatic overseas tests for the relevant tax year, they will be automatically non-UK resident for that year.

Therefore the automatic overseas tests should be considered first, as if any are met there is no need to consider any other parts of the test.

The only exception to this is if Step 1 of RFIG20040 is met - they have been in the UK for 183 days or more. If so they will be UK resident - there are no exceptions.