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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: First automatic UK test

RFIG20320 | Statutory Residence Test (SRT): Automatic UK tests: First automatic UK test

From HM Revenue & Customs · Residence and FIG Regime Manual

An individual will be resident in the UK if they spend 183 days or more in the UK in the relevant tax year.

If an individual has spent this amount of time in the UK in the relevant tax year there is no need to consider any other automatic UK tests, or any of the automatic overseas tests.

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