Due to the complex nature of the terms and tests under the legislation, KPMG’s interactive flowchart for the UK Statutory Residence Test is intended as a guide only and is not to be deemed as a definitive statement or an indication of KPMG’s opinion as to an individual’s residence status. Please also note that this interactive flowchart does not address the ‘split year’ rules of the Statutory Residence Test.

For advice related to your specific circumstances, please contact us:
Not resident throughout the whole of the previous three tax years and present in the UK < 46 days in the current tax year?
Resident in the UK in at least one of the three previous tax years and present in the UK < 16 days in the current tax year?
Leave the UK to work full-time overseas, present in the UK < 91 days and < 31 days spent working in the UK?
Present in the UK ≥ 183 days in the current tax year?
Meets the UK Home Test (≥ 30 days present in home etc)?
Works full-time in the UK?
Not resident in the UK throughout all of the previous three tax years?
The number of ties below, together with whether resident at any time in the three previous years and the number of days spent in the UK, determine the individual's residence status fot the tax year as shown in the table below.
UK Resident Family
Substantive UK Employment ≥ 40 UK days in tax year
Accessible UK Accommodation stayed in ≥ 1 night
Present ≥ 91 days in either of previous two tax years
0 Total ties
The number of ties below, together with whether resident at any time in the three previous years and the number of days spent in the UK, determine the individual's residence status for the tax year as shown in the table below.
UK Resident Family
Substantive UK Employment ≥ 40 UK days in tax year
Accessible UK Accommodation stayed in ≥ 1 night
Present ≥ 91 days in either of previous two tax years
Present in UK ≥ any other single country
0 Total ties
Number of days in the UK in the tax year?
Non-Resident
Resident