How many automatic tests are there in the UK Statutory Residence Test?

There are six automatic tests in total, three automatic overseas tests and three automatic UK tests. If you meet any single automatic overseas test condition, you are non-resident for that tax year. If you do not meet any overseas test, HMRC then checks the automatic UK tests. Meeting any one of those makes you UK resident. Only if neither set applies do you move to the sufficient ties test.

What are the three automatic overseas tests?

The first automatic overseas test applies if you spent 45 or fewer UK days in the tax year and were not UK resident in any of the three preceding tax years (RFIG20100). The second applies if you spent 15 or fewer UK days and were UK resident in at least one of the previous three years (RFIG20120). The third applies if you worked full-time overseas, at least 35 hours per week on average, with no significant break, no more than 90 UK days, and no more than 30 UK working days (RFIG20140).

What are the three automatic UK tests?

The first automatic UK test applies if you spent 183 or more days in the UK in the tax year (RFIG20300). The second applies if your only or main home was in the UK for a period of at least 91 consecutive days during which you stayed there at least once (RFIG20340). The third applies if you worked full-time in the UK, broadly the mirror of the third automatic overseas test applied to UK work (RFIG20370).

Do automatic overseas tests take priority over automatic UK tests?

Yes. The automatic overseas tests are assessed first, and they take statutory precedence. If you meet any automatic overseas test condition, you are non-resident for the tax year, even if you would also satisfy an automatic UK test condition. This priority ordering is set out in Schedule 45 to the Finance Act 2013.

What happens if neither the automatic overseas tests nor the automatic UK tests apply?

If neither set of automatic tests gives a definitive result, you move to Stage 3 of the SRT: the sufficient ties test. This test cross-references how many days you spent in the UK against how many of the five defined UK ties you hold. The result depends on whether you are a leaver or an arriver and on how many ties apply.

What is the difference between the first and second automatic overseas tests?

Both tests use a day threshold to settle non-residency automatically, but the threshold depends on your recent residency history. If you have no UK residency in the previous three tax years, the first test gives you up to 45 UK days. If you were UK resident in one or more of those years, the day limit drops sharply to 15 under the second test. The logic is that someone recently resident in the UK is more likely to retain UK connections, so HMRC applies a tighter limit.

Can I pass an automatic overseas test if I have been UK resident before?

Yes, but only the second automatic overseas test applies in that case, and the limit is strict: 15 or fewer UK days in the tax year. The first automatic overseas test (the 45-day rule) requires that you were not UK resident in any of the previous three tax years. If you were resident in even one of those years, the 45-day limit does not apply to you.

Does the second automatic UK test mean I am resident just because I own a UK property?

No. The second automatic UK test is about your home, not your ownership. Three conditions must all be met: the property must be your only or main home, it must be available to you for at least 91 consecutive days in the tax year, and you must actually stay there at least once. A property that is let to tenants, or one where you have an established overseas home that qualifies as your main residence, will not trigger this test.

UK SRT Automatic Tests Explained: Overseas and UK Tests

Most people who read about the UK Statutory Residence Test (SRT) come away convinced that the ties test is where the real complexity lives. For many readers, it is, but a significant number of cases never reach it. The six automatic tests settle the question first, decisively, and without any tie-counting at all.

If you meet a single automatic overseas test condition, you are non-resident. If you meet a single automatic UK test condition, you are resident. No further analysis needed.

Understanding which test applies to your situation, and in what order, is the foundation of the whole SRT. This article covers all six automatic tests, explains their conditions precisely, and walks through worked examples for each. If you want to find out which tests apply to you, the SRT questionnaire works through all three stages automatically — it takes about 10 minutes.

How the automatic tests fit into the SRT

The SRT works in three stages, applied in strict sequence. How the SRT works in three stages is covered fully in our overview article, but the structure matters here too.

Stage 1, Automatic overseas tests. HMRC checks whether you meet any of the three automatic overseas test conditions. If you do, you are non-resident for that tax year. The analysis stops there.

Stage 2, Automatic UK tests. If no automatic overseas test applies, HMRC checks whether you meet any of the three automatic UK test conditions. If you do, you are UK resident. The analysis stops there.

Stage 3, Sufficient ties test. If neither set of automatic tests gives a definitive answer, HMRC uses the sufficient ties test to assess residency by cross-referencing your day count with your UK ties.

The critical priority rule is this: automatic overseas tests beat automatic UK tests. If you satisfy an automatic overseas test, you are non-resident, even if the facts of your situation would also satisfy an automatic UK test. This is not a rounding judgment or a HMRC discretion; it is the statutory rule under Schedule 45 to the Finance Act 2013.

In practice, this matters most for people who have both significant overseas work and a UK home. The overseas test wins.

The three automatic overseas tests

Each of the three automatic overseas tests is a separate route to non-residency. You only need to satisfy one.

Test	Day threshold	Previous residency condition	Other conditions
AOT 1, 45-day rule	≤45 UK days	Not UK resident in any of the previous 3 tax years	None
AOT 2, 15-day rule	≤15 UK days	UK resident in 1+ of the previous 3 tax years	None
AOT 3, Overseas work	≤90 UK days	Any	Full-time overseas work (≥35 hrs/week, no significant break, ≤30 UK work days)

First automatic overseas test, the 45-day rule

The first automatic overseas test (RFIG20100) applies if two conditions are both met:

You spent 45 or fewer UK days in the tax year.
You were not UK resident in any of the previous three tax years.

The second condition is often misread. "Not UK resident in any of the previous three tax years" means all three preceding years must be non-resident. If you were UK resident in even one of those years, this test is not available to you, regardless of how few UK days you spent.

The day count uses the midnight rule: HMRC counts a day as a UK day if you are present in the UK at midnight at the end of that day. Arrival days count; departure days do not. Up to 60 days may be disregarded as exceptional circumstances days if you were present in the UK due to circumstances beyond your control, for example, a medical emergency or a natural disaster preventing travel (RFIG20730). Exceptional circumstances relief is narrow, and you cannot rely on it as routine planning.

Worked example, Fatima

Fatima is South African. She has never lived in the UK and has no UK residency in 2022–23, 2023–24, or 2024–25. In 2025–26 she visits the UK twice for work conferences: 22 days in June and 20 days in October. Total: 42 UK days.

AOT 1 check: 42 days ≤ 45 ✓. No UK residency in any of the previous 3 years ✓.
Result: Fatima passes the first automatic overseas test. She is non-resident for 2025–26.

No further analysis is needed. HMRC does not assess her ties or her broader connection to the UK.

Second automatic overseas test, the 15-day rule

The second automatic overseas test (RFIG20120) applies if:

You spent 15 or fewer UK days in the tax year.
You were UK resident in at least one of the previous three tax years.

The logic is deliberate. Someone who was recently UK resident is more likely to retain genuine connections to the UK, family, property, professional relationships. HMRC applies a much tighter day limit to reflect that increased likelihood.

Worked example, David

David left the UK at the end of 2022–23 and moved to Singapore. He was UK resident in 2022–23 (one of the previous three years). In 2025–26 he visits the UK once, arriving on 4 April and leaving on 17 April: 13 overnight stays, so 13 UK days under the midnight rule.

AOT 2 check: 13 days ≤ 15 ✓. UK resident in 2022–23 ✓.
Result: David passes the second automatic overseas test. He is non-resident for 2025–26.

What if David had visited for 16 days instead? AOT 2 would not apply (16 > 15). AOT 1 would also not apply; he was UK resident in 2022–23, so the 45-day rule is unavailable. HMRC would then move to the automatic UK tests, and if those do not apply either, to the sufficient ties test.

This is not a hypothetical concern. One extra day can shift a clear-cut determination into a ties-test analysis, where the outcome depends on the number of UK connections David still holds.

Third automatic overseas test, full-time overseas work

The third automatic overseas test (RFIG20140) is the most detailed of the three. It applies if you work full-time overseas during the tax year, subject to four conditions:

You average at least 35 hours of overseas work per week, calculated over the whole tax year.
You have no significant break from overseas work, defined as any period of 31 or more days during which you do no overseas work except for permitted gaps (annual leave, sick leave, parenting leave, or other gaps of no more than 30 days).
You spent no more than 90 UK days in the tax year.
You did no more than 30 UK working days, days on which you worked in the UK for more than 3 hours.

The calculation is genuinely complex. What counts as overseas work, how to handle cross-border days, and when a break becomes "significant" all have detailed rules. The third automatic overseas test article covers the full five-step calculation, significant break definition, and worked examples for contractors and remote workers.

The three automatic UK tests

The automatic UK tests operate in Stage 2. They are only assessed if you do not satisfy any automatic overseas test. If you meet any one of the three, you are UK resident for the tax year.

Test	Condition	Reference
AUT 1, 183-day rule	≥183 UK days in the tax year	RFIG20300
AUT 2, Only home in the UK	Only/main home in UK + available ≥91 consecutive days + stayed at least once	RFIG20340
AUT 3, Full-time UK work	Full-time work in the UK (mirror of AOT 3 for UK work)	RFIG20370

First automatic UK test, 183 days in the UK

The first automatic UK test (RFIG20300) is the simplest rule in the entire SRT: if you spent 183 or more UK days in the tax year, you are resident. No exceptions, no ties to count, no judgment calls.

This rule is often misquoted as "the 183-day rule", implying that fewer than 183 days guarantees non-residency. That is wrong. The first automatic UK test only confirms residency; it does not protect non-residency. Someone with 90 UK days and three ties can be UK resident even though they are well below 183 days.

The first automatic UK test article explains the full misconception and what the 183-day threshold actually means in the structure of the SRT.

Second automatic UK test, only home in the UK

The second automatic UK test (RFIG20340) catches a less obvious scenario: someone whose only or main home is in the UK, even if they were not physically present for 183 days.

Three conditions must all be satisfied:

You had a home in the UK during the tax year, and it was your only home or your main home (you had no equivalent overseas home).
That home was available to you for a period of at least 91 consecutive days in the tax year.
You stayed in that home at least once during the period it was available.

The 91-day requirement is about consecutive availability, not consecutive use. The property does not have to be continuously occupied, it must simply be available (not let to tenants or otherwise inaccessible) for that stretch.

The "only or main home" condition is what gives this test its bite. If you have an established, furnished home overseas where you actually live, not just a rented room or a hotel arrangement, that overseas home may displace the UK property from the "main home" position. But if you gave up your overseas home or your overseas accommodation is temporary in nature, the UK property becomes your only or main home by default.

Worked example, Sophie

Sophie is British. She moved to Toronto in September 2024 for a one-year work placement. She kept her London flat, she did not let it out, she just left it empty. In March 2025 she flies back to the UK for a week and stays in her flat. Her work placement accommodation in Toronto is a furnished corporate apartment, not her home in the full sense.

AUT 2 check: London flat is Sophie's only home (no established overseas home) ✓. Flat available continuously from April 2024 for 91+ days ✓. Stayed there at least once (March 2025) ✓.
Result: Sophie meets the second automatic UK test. She is UK resident for 2024–25, despite spending most of the year in Canada.

This catches people who assume that "living abroad" is enough to escape UK residency. If you leave your UK home available and visit even once, AUT 2 may apply.

One important distinction: AUT 2 is not the same as the accommodation tie in the sufficient ties test. The accommodation tie applies at Stage 3 and does not settle residency on its own. AUT 2 is a Stage 2 test that settles residency directly. The conditions are different, the consequences are different, and the two tests apply at different points in the SRT sequence.

Third automatic UK test, full-time work in the UK

The third automatic UK test (RFIG20370) is the UK-work mirror of the third automatic overseas test. You meet it if you work full-time in the UK during the tax year: averaging at least 35 hours of UK work per week, with no significant break, no more than 30 overseas working days, and no more than 90 overseas days overall.

In practice, most people who work genuinely full-time in the UK for an entire tax year will also exceed 183 days and meet AUT 1 long before AUT 3 becomes relevant. AUT 3 matters most for people who live overseas but work intensively in the UK over a defined period, for example, someone on a short UK assignment who takes short trips home.

The detailed conditions for what counts as a UK working day, including the 3-hour daily threshold, are covered in the work tie in the sufficient ties test article, which contrasts the work tie with the broader full-time work test.

What if both an automatic overseas test and an automatic UK test could apply?

This situation arises more often than you might expect. Consider someone who works full-time overseas for a UK employer, returns to their UK home for several weeks during the year, and meets the conditions of both AOT 3 (overseas full-time work) and AUT 2 (UK home available and used).

The statutory answer is clear: the automatic overseas test wins. Schedule 45 to the Finance Act 2013 sets out the three-stage structure in sequence, and Stage 1 (the automatic overseas tests) takes priority over Stage 2 (the automatic UK tests). If any automatic overseas test condition is satisfied, the person is non-resident, and the automatic UK tests are not applied.

This priority rule has real planning implications. Someone who can satisfy AOT 3, which requires disciplined management of their UK working days, their total UK days, and the continuity of their overseas work, is protected from AUT 2 even if they continue to hold a UK home. The overseas test settles the matter first.

Worked example: applying all six tests in order

The facts, Marcus

Marcus is British. He left the UK in April 2022 and moved to Dubai. His residency history:

2022–23: UK resident (he left partway through the year)
2023–24: non-resident
2024–25: non-resident

In 2025–26 (the year being assessed), Marcus spends 40 UK days visiting family. During those visits he has eight days on which he works for more than 3 hours from his UK family home, attending calls and reviewing documents. He does not hold a UK property of his own; he stays with his parents.

His Dubai employment averages 30 hours of overseas work per week across the year, below the 35-hour threshold for the overseas work test.

Stage 1, Automatic overseas tests

AOT 1 (45-day rule): Marcus was UK resident in 2022–23, which falls within the previous three tax years. AOT 1 is not available to him, regardless of his day count.
AOT 2 (15-day rule): Marcus spent 40 UK days. 40 > 15. AOT 2 does not apply.
AOT 3 (overseas work): Marcus's overseas work averages 30 hours per week, below the 35-hour threshold. AOT 3 does not apply.

No automatic overseas test settles his status. Move to Stage 2.

Stage 2, Automatic UK tests

AUT 1 (183 days): 40 UK days < 183. AUT 1 does not apply.
AUT 2 (only home): Marcus has no UK home of his own, he stays with his parents. His main home is in Dubai. AUT 2 does not apply.
AUT 3 (full-time UK work): Marcus had 8 UK working days, far below full-time. AUT 3 does not apply.

No automatic UK test settles his status either. Move to Stage 3.

Result

Marcus goes to the sufficient ties test. Whether he is UK resident for 2025–26 depends on how many of the five defined ties he holds and whether his 40 UK days exceed the threshold for that tie count.

This outcome, where neither set of automatic tests resolves the question, is the normal experience for someone with a moderate UK presence. It is not a failure of the system; it is precisely what the ties test is designed to handle.

When neither set of automatic tests gives an answer

Reaching the sufficient ties test is not unusual. It is where most borderline cases land, people with 30 to 100 UK days, no extreme residency pattern, and some ongoing connection to the UK.

The ties test asks: given how many days you spent in the UK and how many of the five ties you hold, does the combination cross the residency threshold? The answer depends on whether you are a leaver or an arriver and on the specific day/tie combination. The sufficient ties test covers the full structure, including the Table A and Table B thresholds.

If your situation does not resolve at the automatic tests stage, the SRT questionnaire works through all three stages, including the ties test, and gives you a clear residency determination based on your specific facts. It takes about 10 minutes.

Common questions

How many automatic tests are there?

Six in total, three automatic overseas tests and three automatic UK tests. You need to satisfy only one test within each group for it to be decisive.

Do I need to check all six tests every time?

No. The tests are checked in order, and the analysis stops as soon as a definitive result is reached. If AOT 1 applies, you are done, there is no need to check AOT 2, AOT 3, or any of the AUTs.

What counts as a UK day for the automatic tests?

A UK day is any day on which you are present in the UK at midnight. Arrival days count; departure days do not. This is the midnight rule, and it applies consistently across all six automatic tests and the sufficient ties test (RFIG20730).

Can exceptional circumstances days reduce my day count?

Yes, but the relief is narrow. Up to 60 days can be disregarded if you were present in the UK due to exceptional circumstances beyond your control, for example, being stranded because of a natural disaster or a medical emergency. Routine work commitments, transport disruption, or personal choice do not qualify (RFIG20730).

What is a "significant break" in the overseas and UK work tests?

A significant break is any period of 31 or more consecutive days during which you do no overseas work (for AOT 3) or no UK work (for AUT 3), unless the days off are taken as annual leave, sick leave, parenting leave, or another permitted gap not exceeding 30 days. A single significant break is enough to disqualify you from the relevant work test for the whole year.

If I pass the second automatic overseas test one year, does that help me the following year?

Not directly, each tax year is assessed independently. But passing AOT 2 (the 15-day rule) means you are confirmed non-resident for that year, which affects your residency history in subsequent years. If you maintain non-residency for three consecutive years, you may then qualify for AOT 1 (the 45-day rule) in the fourth year.

Is there any test I can ignore if I am definitely spending more than 183 days in the UK?

If you will spend 183 or more UK days in the tax year, you will meet AUT 1 regardless of any other factor. You are UK resident. There is no need to assess the other tests, though checking AOTs first is still the correct sequence, and in theory a full-time overseas worker could meet AOT 3 conditions while also being on track to exceed 183 UK days (in which case AOT 3 would take priority).

Where can I find the full statutory basis for the automatic tests?

The six automatic tests are set out in Schedule 45 to the Finance Act 2013. HMRC's detailed guidance is in the Residence, Domicile and Remittance Basis manual (RDR3), with the specific RFIG references for each test noted throughout this article.

This content is for informational purposes only and does not constitute tax advice. For complex situations — particularly those involving full-time overseas employment, split year treatment, or multiple countries — professional advice from a qualified tax adviser is recommended.