Statutory Residence Test

The Statutory Residence Test works through three stages in order, and each one can end the question before the next is even reached. First, the automatic overseas tests: someone who was UK resident in one or more of the previous three tax years (a 'leaver') is automatically not resident if they spend fewer than 16 days in the UK; someone who wasn't (an 'arriver') gets a more generous automatic-overseas threshold of fewer than 46 days. Second, the automatic UK test: anyone spending 183 days or more in the UK is automatically resident, full stop. Third, and only if neither automatic test resolves the question, the sufficient ties test: count how many UK 'ties' the person has (family, accommodation, work, 90-day, and — for leavers only — country ties), then check that count against a table of day-bands that needs fewer ties the more days someone spends in the UK. Leavers and arrivers use different tables, and leavers need fewer ties than arrivers at the same day count — the single most common source of errors. This engine covers residence status itself; domicile and the remittance basis are related but separate concepts it doesn't calculate.