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residency assessment

THE Statutory Residence Test

UK residency advice for expats.

We provide detailed UK Statutory Residence Test analysis, reviewing your travel history, work patterns, and UK ties to determine whether you are UK resident or non-UK resident for tax purposes.

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Trusted by 1,000+ expats worldwide

Four people smiling

Trusted by 1,000+ expats worldwide

SRT day checkTax year 2026/27
Working full time abroad: 35+ hours a week, no significant breaks
92days in the UK
Sufficient ties test applies

You will be UK resident if you have 2 or more UK ties.

Automatic overseas testNot met
Automatic UK testNot met
Sufficient ties test2 ties needed

How it works

HMRC applies three tests, in order

Your status is settled by the first test that gives an answer. We analyse your situation to see where you land including split year treatment.

Test one

Automatic overseas test

Meet any limb of this and you are non-resident, whatever else is true. HMRC stops here.

Under 16 days in the UK, if you were resident in any of the last three tax years

Under 46 days, if you were not resident in any of them

Full-time work abroad, with under 91 UK days and under 31 UK working days

Test one

Automatic overseas test

Meet any limb of this and you are non-resident, whatever else is true. HMRC stops here.

Under 16 days in the UK, if you were resident in any of the last three tax years

Under 46 days, if you were not resident in any of them

Full-time work abroad, with under 91 UK days and under 31 UK working days

Test two

Automatic UK test

Applied only if no limb above is met. Meet one of these and you are resident, regardless of ties.

183 days or more in the UK during the tax year

A UK home available for 91 days, present there on at least 30

Full-time work in the UK across a 365-day period

Test two

Automatic UK test

Applied only if no limb above is met. Meet one of these and you are resident, regardless of ties.

183 days or more in the UK during the tax year

A UK home available for 91 days, present there on at least 30

Full-time work in the UK across a 365-day period

Test three

Sufficient ties test

The tie-breaker, applied when neither of the first two settles it. Days and ties are read together.

Family, accommodation and work ties

The 90-day tie, from either of the previous two years

The country tie, leavers only

Test three

Sufficient ties test

The tie-breaker, applied when neither of the first two settles it. Days and ties are read together.

Family, accommodation and work ties

The 90-day tie, from either of the previous two years

The country tie, leavers only

clear srt planning

Ready to confirm your UK tax residency status?

Do not let the 183-day rule or sufficient ties catch you off guard. Get a clear, fixed-fee residency assessment and move with confidence.

💷 Fixed fees

💻 100% online

☑️ HMRC compliant

  • 🏠 Home

  • 👪 Family

  • 📅 90-day tie

  • 🌍 Country tie

  • ✈️ Transit days

  • ⏱️ Split year

  • 🧳 Work abroad

  • 🔄️ Deeming rule

  • 📄 SA109

  • 📊 Day counts

  • 📍 Midnights

  • 💼 Workdays

The process

From uncertainty to a written SRT position, in three steps.

01

Share your year

Travel dates and day counts

Work pattern, UK and abroad

Homes available to you

Family and UK connections

02

We run the test

Automatic overseas test first

Then the automatic UK test

Ties counted and weighed

Split-year cases considered

03

You get it in writing

A clear residency conclusion

The reasoning behind it

What it means for your tax

What to do before 5 April

Why GTC

Helping expats achieve their desired resident status

01 / EXPERTISE

International tax experts

Cross-border UK tax advice for expats, nomads and mobile professionals in over 50 countries.

02 / TRACK RECORD

200+ five-star reviews

Across Google and Trustpilot. Trusted by individuals worldwide for reliable UK tax support.

03 / PRICING

Fixed fees, agreed upfront

We fix the fee before work begins. You always know what you’re paying and what for.

04 / PROCESS

Everything in one portal

Upload documents, sign forms and message your advisor securely, from any timezone.

Excellent service for digital nomad and tax residency advisory service. Emma was very helpful, knowledgable and a pleasure to work with.

Seb, nomadic

Emma has given us comprehensive advice regarding our residency status and the UK tax implications pointing out additional factors that I was unaware of.

James, cyprus

I now have peace of mind knowing I can manage my taxes while travelling across multiple countries and have clarity on my tax residency questions.

Ale, nomadic

FAQs

What is the Statutory Residence Test?

What is the Statutory Residence Test?

The SRT is the set of rules HMRC uses to decide whether you are UK resident for a given tax year. It matters more than anything else in your tax position: resident means UK tax on worldwide income and gains, non-resident means UK tax on UK-sourced income and UK property gains only.

What counts as a day of presence in the UK?

How many days can I spend in the UK without becoming resident?

What are the UK ties?

What is split-year treatment?

When should I get a residency assessment?

Can you help if I live in another country?

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Residency clarity

Don't leave your tax status to chance

Not a calculator result — a considered position with the reasoning behind it, that you can hand to an employer, a bank or HMRC.

RESIDENCY ASSESSMENT

2026/27

Statutory Residence Test

Prepared for a UK leaver, tax year 2026/27

Days of presence

34

UK workdays

3

Automatic overseas test

MET

Split-year treatment

CASE 1

Non-resident

POSITION CONFIRMED

RESIDENCY ASSESSMENT

2026/27

Statutory Residence Test

Prepared for a UK leaver, tax year 2026/27

Days of presence

34

UK workdays

3

Automatic overseas test

MET

Split-year treatment

CASE 1

Non-resident

POSITION CONFIRMED