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.
Related terms
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency. 3-year weighted formula: current + 1/3 prior + 1/6 two-years-prior ≥ 183.
Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
Schengen Area
A 29-country passport-free zone in Europe. Non-EU citizens can spend at most 90 days in any 180-day rolling window.
Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
