SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
Since 2013, the SRT has been the UK's residency framework. It applies in three stages: (1) automatic non-resident tests, if any apply, you're definitely non-resident; (2) automatic resident tests, including spending 183+ days in the UK in the tax year (6 April – 5 April); (3) sufficient-ties test, count UK ties (family, accommodation, work, 90-day, country) and compare against your UK day count using a published matrix. The SRT is among the most complex day-count residency tests in the world.
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