Statutory Residence Test

The statutory residence test allows individuals to work out their UK residence status for a tax year. Under the statutory residence test, there is a relief that can be applied to exclude any day from an individual's UK day-count that is incurred as a result of 'exceptional circumstances beyond the control of the individual which prevents them from leaving the UK.' The number of 'exceptional' days is limited to 60 days in the tax year.

Statutory Residence Test

The statutory residence test involves a sequence of tests applicable to each tax year:

• Initially, individuals must determine whether they fulfill any of the automatic overseas tests. If they do, they are considered not UK tax resident for the relevant tax year.