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HMRC internal manual

Residence and FIG Regime Manual

RFIG20320 - Statutory Residence Test (SRT): Automatic UK tests: First automatic UK test

An individual will be resident in the UK if they spend 183 days or more in the UK in the relevant tax year.

If an individual has spent this amount of time in the UK in the relevant tax year there is no need to consider any other automatic UK tests, or any of the automatic overseas tests.