The Statutory Residence Test advice
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.
Trusted by 1,000+ expats worldwide
You will be UK resident if you have 2 or more UK ties.
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.
The assessment
How we deliver clear statutory residence test advice
We’ve designed a simple, transparent process to determine your UK tax residency status under the Statutory Residence Test.
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
Founder led, ex Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
200+ five-star reviews
We have 134 reviews on Google and 104 Trustpilot reviews last checked 11 October 2026.
03 / PRICING
Fixed fees, agreed upfront
A one year SRT assessment costs £250 to £500. A one year DTA assessment costs £500 - £750.
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
Questions we get every day about the SRT
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?
Broadly, being on UK soil at midnight — the end of the day counts, not the start. There are exceptions for transit and exceptional circumstances, and a deeming rule that can count days you left before midnight if certain conditions apply. These edge cases are where most self-assessments go wrong.
How many days can I spend in the UK without becoming resident?
It depends on which direction you are travelling and how many ties you hold. If you were UK resident in any of the last three years, 16 days can be enough with four ties. If you were not, the floor is 46 days. At 183 days you are resident either way.
What are the UK ties?
Five: a family tie, an accommodation tie, a work tie, the 90-day tie and the country tie.
What is split-year treatment?
It divides a tax year into a UK part and an overseas part, so you are only taxed as a resident for the portion that applies. There are eight cases, each with its own conditions, and they are not automatic — they have to be claimed correctly.
When should I get a residency assessment?
Before you move, ideally. Early planning lets you structure your finances around the answer rather than discovering it afterwards. That said, most people come to us mid-year or after the fact, and there is almost always something that can still be done.
Can you help if I live in another country?
Yes. Most of our clients are expats and digital nomads across more than 50 countries, and everything runs through our secure online portal.
Who can assess my UK tax residence under the Statutory Residence Test?
You can assess it yourself using HMRC’s guidance, or ask a UK tax adviser for a written assessment. At Global Tax Consulting, Emma McDermott, ATT, prepares a written residence position covering your day counts, UK ties and split-year treatment, for a fixed fee of typically £250 to £500 for SRT and £500 to £750 for DTA.
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.