How does the Statutory Residence Test work?

The SRT is applied in order. First the automatic overseas tests can confirm you are non-resident. If not, the automatic UK tests can confirm you are resident. If neither is met, the sufficient ties test compares how many days you spent in the UK against how many ties (family, accommodation, work, prior-year presence) you have.

What counts as a UK tie under the SRT?

The main ties are: a family tie, an accommodation tie, a work tie (40 or more UK working days), a 90-day tie (90+ days in the UK in either of the previous two tax years), and, for some, a country tie. The more ties you keep, the fewer UK days you can spend before becoming resident.

The Statutory Residence Test, explained for a Dubai move

By Alan Underwood, Founder — Dubai Transition Consultants · Last reviewed 5 June 2026

In shortThe Statutory Residence Test (SRT) is HMRC's set of rules that decides, for each tax year, whether you're UK tax resident. It works in order: automatic overseas tests (which can make you non-resident), automatic UK tests (which make you resident), and — if neither settles it — a 'sufficient ties' test that weighs your UK day-count against how many connections you've kept.

If you’re leaving the UK for Dubai, the Statutory Residence Test is the rulebook that decides whether HMRC still treats you as a UK taxpayer. It’s mechanical rather than a matter of opinion — which is good news, because it means you can plan around it.

The three parts, in order

The SRT is applied as a sequence. You stop as soon as one part gives an answer.

1. Automatic overseas tests — you’re non-resident

These can settle it in your favour first. The common ones for movers: spending very few days in the UK, or working full-time overseas with limited UK days. Meet one and you’re non-resident for the year, full stop.

2. Automatic UK tests — you’re resident

If the overseas tests don’t apply, these can make you resident — for example, spending 183+ days in the UK, or having your only home in the UK.

3. The sufficient ties test

If neither of the above settles it, this is where most borderline cases land. It compares how many days you spent in the UK against how many ties you’ve kept. The more ties, the fewer days you’re allowed before you tip into UK residence.

What counts as a “tie”?

Family tie — spouse/partner or minor children resident in the UK.
Accommodation tie — a UK home available to you (this one quietly catches people who keep a house “just in case”).
Work tie — 40 or more UK working days in the year.
90-day tie — 90+ days in the UK in either of the previous two tax years.
Country tie — for some, the UK being where you spent the most days.

Why it matters for a Dubai move

The ties test is the part that surprises people. You can move to Dubai, feel thoroughly “gone,” and still be dragged back into UK residence because you kept a home available and visited family a little too often. Counting your UK days deliberately — and understanding which ties you still hold — is what keeps your non-resident status clean.

General guidance, not personal tax, legal or financial advice. Rules change and individual circumstances differ — speak to us, or another suitably qualified professional, before acting. See our full disclaimer.

Where this gets personal: the general rule is one thing — where you actually land depends on your own circumstances: your days in the UK, the ties you keep, your income mix, and your family and business set-up. Getting that right for your situation is exactly what a conversation is for.