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Official guidance
Residence and FIG Regime Manual

RFIG20300 · Statutory Residence Test (SRT): Automatic UK tests: Contents

  • RFIG20310 · Statutory Residence Test (SRT): Automatic UK tests: Introduction
  • RFIG20320 · Statutory Residence Test (SRT): Automatic UK tests: First automatic UK test
  • RFIG20330 · Statutory Residence Test (SRT): Automatic UK tests: Second automatic UK test
  • RFIG20340 · Statutory Residence Test (SRT): Automatic UK tests: Time spent in the UK home
  • RFIG20350 · Statutory Residence Test (SRT): Automatic UK tests: Second automatic UK test stages
  • RFIG20360 · Statutory Residence Test (SRT): Automatic UK tests: 30 day presence rule
  • RFIG20370 · Statutory Residence Test (SRT): Automatic UK tests: Third automatic UK test
  • RFIG20380 · Statutory Residence Test (SRT): Automatic UK tests: Working full-time in the UK
  1. Statutory Residence Test (SRT): Automatic UK tests: Contents
  2. Statutory Residence Test (SRT): Automatic UK tests: Introduction

RFIG20310 | Statutory Residence Test (SRT): Automatic UK tests: Introduction

From HM Revenue & Customs · Residence and FIG Regime Manual

An individual will be resident in the UK if:

  • they meet one of the automatic UK tests, or

  • they meet the sufficient ties test.

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