SRT (UK Statutory Residence Test)

The UK's three-part legal test for determining whether an individual is UK-tax resident in a given tax year (running 6 April to 5 April). Part 1 — Automatic Overseas Tests (any one met = automatically non-resident): fewer than 16 days in the UK if previously resident, fewer than 46 days if not previously resident, or full-time work overseas with limited UK ties. Part 2 — Automatic UK Tests (any one met = automatically UK-resident): 183+ days in the UK, only home in the UK for 91+ days with 30+ in the year, or full-time UK work for 365+ days. Part 3 — Sufficient Ties Test (when neither automatic test resolves): combines day count with ties (family, accommodation, work, 90-day, country). Replaced HMRC's prior common-law domicile / case-law residency framework in 2013. Highly technical; specialist tax advice essential for borderline cases.