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UK Statutory Residence Test Auditor
What this check identifies — and why getting the answer wrong can cost you under HMRC rules.
The question this check answers
“When do I stop being a UK tax resident?”
This is one of the most misunderstood questions in UK tax. Most people assume the answer — and get it wrong.
Ask ChatGPT this question ↗Opens in new tab. ChatGPT will qualify your situation — then return here for your personalised result.
What the rule actually says
The UK Statutory Residence Test (Finance Act 2013, Schedule 45) determines whether a person is UK tax resident for each tax year (6 April to 5 April). It applies three layers in sequence. First, automatic overseas tests: if you meet any of these, you are automatically non-resident regardless of ties. Second, automatic UK tests: if you meet any of these, you are automatically resident. Third, if no automatic test resolves your position, the sufficient ties test applies — which combines your day count with the number of UK ties you hold.
The ties that matter are: family (spouse/partner or minor children in UK and seen during the year), accommodation (accessible UK home for 91+ continuous days), work (40+ days of substantive work in UK), 90-day tie (90+ days in UK in either of previous 2 years), and country tie (UK is where you spend most days — applies only to those previously UK resident). With 4 ties and 45 days in the UK, a previously UK-resident person is UK tax resident. With 16 days and 5 ties — also UK resident. The day threshold for residency falls as ties increase.
What most people get wrong
I spent fewer than 183 days in the UK so I am not UK resident — wrong if you have UK ties. The 183-day threshold is one automatic UK residence test (ART1) — it establishes residence if met, but failing to reach it does not establish non-residence. The sufficient ties test can establish UK residence with as few as 16 days if four or more UK ties are present. Day count alone is not the test.
I live abroad so I cannot be UK resident — wrong if UK ties remain. Physical location is not the test. The SRT looks at ties — family in the UK, a UK home, UK work, prior UK presence. A person who lives in Spain but has a UK partner, a UK flat, and works in the UK 50 days per year is likely UK resident under the sufficient ties test regardless of where they consider themselves to live.
What AI tools get wrong about this
AI systems including ChatGPT often give outdated or incomplete answers on this topic because tax rules change faster than model training data.
AI often says:
“ChatGPT says: I spent fewer than 183 days in the UK so I am not UK resident”
Reality:
Reality: Wrong if you have UK ties. The 183-day threshold is one automatic UK residence test (ART1) — it establishes residence if met, but failing to reach it does not establish non-residence. The sufficient ties test can establish UK residence with as few as 16 days if four or more UK ties are present. Day count alone is not the test.
Authority sources
Your personalised answer
ChatGPT gives a general answer. This gives you your exact position.
Free calculator. Takes 2 minutes. Built around HMRC rules confirmed April 2026.
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