By Dubai Tax Resident Editorial Team · Last reviewed: October 2026
The Statutory Residence Test (SRT) is the set of rules HMRC uses to decide whether you are UK tax resident in a given tax year. It works in three steps: if you meet an automatic overseas test you are non-resident; if not, and you meet an automatic UK test you are resident; if neither applies, the number of days you spend in the UK is weighed against your UK ties. For someone moving to Dubai, the SRT decides when UK tax on your worldwide income stops.
This guide explains each test, the day-count tables and the practical steps to make sure you are treated as non-resident after your move.
Key facts
- Tax year: 6 April to 5 April
- Day counting: a day counts if you are in the UK at midnight
- Under 16 days: non-resident if you were UK resident in any of the previous three years
- 183 days or more: always UK resident
- Full-time work abroad: separate automatic overseas test, under 91 UK days
- Five ties: family, accommodation, work, 90-day and country
- Official guidance: HMRC RDR3
How the Statutory Residence Test works
The SRT has applied since the 2013/14 tax year and is set out in HMRC’s guidance note RDR3. You work through it in a fixed order for each tax year:
- Automatic overseas tests. If you meet any of them, you are non-resident and you stop there.
- Automatic UK tests. If you meet any of them, and none of the overseas tests, you are resident.
- Sufficient ties test. If neither set of automatic tests settles it, your residence depends on your UK days and the number of UK ties you have.
The automatic overseas tests
You are automatically non-resident for a tax year if you meet any one of these:
- You were UK resident in one or more of the previous three tax years and spend fewer than 16 days in the UK.
- You were not UK resident in any of the previous three tax years and spend fewer than 46 days in the UK.
- You work full-time overseas (on average 35 hours a week), spend fewer than 91 days in the UK, and work more than three hours on fewer than 31 of those UK days.
The full-time work test is particularly useful for employees who take a job in Dubai or who work full-time for their own Dubai company. It requires careful records of hours and gaps between jobs.
The automatic UK tests
If no overseas test applies, you are automatically UK resident if you meet any of these:
- You spend 183 days or more in the UK in the tax year.
- Your only home is in the UK for at least 91 days, at least 30 of which fall in the tax year, and you are present in it on at least 30 days.
- You work full-time in the UK for a 365-day period with no significant breaks.
The home test catches people who move to Dubai but keep their UK house as their only home for part of the year. Having a home in Dubai as well usually prevents it from applying.
The sufficient ties test
Most people leaving the UK end up here in their first years abroad. There are five possible UK ties:
- Family tie: your spouse, civil partner, partner or minor children are UK resident.
- Accommodation tie: you have accommodation in the UK available for at least 91 consecutive days and spend at least one night there. A close relative’s home counts if you stay there 16 nights or more.
- Work tie: you work more than three hours a day in the UK on at least 40 days.
- 90-day tie: you spent more than 90 days in the UK in either of the two previous tax years.
- Country tie: the UK is the country where you spent the most midnights. This tie only applies to people who were resident in at least one of the previous three years.
Day-count table for people leaving the UK
If you were UK resident in at least one of the previous three tax years, you are UK resident when your ties reach the number shown:
| Days in UK | Ties needed to be resident |
|---|---|
| Fewer than 16 | Always non-resident |
| 16 to 45 | 4 or more |
| 46 to 90 | 3 or more |
| 91 to 120 | 2 or more |
| 121 to 182 | 1 or more |
| 183 or more | Always resident |
People who were not resident in any of the previous three years (arrivers) have a more relaxed table: fewer than 46 days is always non-resident, and they need four ties at 46 to 90 days, three at 91 to 120 days and two at 121 to 182 days.
Example: moving from London to Dubai
Mark leaves the UK in July and takes a home in Dubai. His wife and children stay in London until the end of the school year, and he keeps the family home. In his first full year abroad he plans to visit for 50 days. He has a family tie, an accommodation tie and a 90-day tie from the previous year, so with 46 to 90 days he would be UK resident. If his family moves with him and he lets the house, he could drop to one tie and be non-resident even with up to 120 UK days. Ties, not just days, decide the outcome.
Split-year treatment
The SRT applies to a whole tax year, but if you leave part way through, split-year treatment can divide the year into a UK part and an overseas part. It is available in specific cases, for example when you start full-time work abroad or leave the UK to live abroad and have no UK home afterwards. If it applies, foreign income earned after you leave is generally not taxed in the UK.
Practical steps when moving to Dubai
- Keep a day log with travel records for every UK visit, including the midnight rule.
- Plan your ties: where your family lives, whether UK accommodation stays available and how much UK work you do.
- Tell HMRC: use form P85 or the residence pages (SA109) of your Self Assessment return.
- Build your UAE position: residence visa, Emirates ID, a Dubai tenancy contract (see our cost of living guide for typical rents) and, where useful, a UAE Tax Residency Certificate.
- Watch temporary non-residence: if you return within five years, some gains and income realised while abroad can be taxed.
Leaving the UK for Dubai?
We map your UK ties and day limits year by year and set up your Dubai residency so your non-resident status holds up.
Frequently asked questions
The Statutory Residence Test is HMRC’s rule set for deciding whether you are UK tax resident in a tax year. It combines automatic overseas tests, automatic UK tests and a sufficient ties test based on UK days and connections.
It depends on your ties. With no ties you can spend up to 182 days, but with one tie the limit is 120 days, with two ties 90 days, with three ties 45 days and with four ties 15 days for people who recently left the UK.
A day counts if you are in the UK at midnight. Limited exceptions exist for transit and exceptional circumstances, but days arriving and leaving within the same day without a midnight generally do not count.
The five ties are the family tie, accommodation tie, work tie, 90-day tie and country tie. The country tie only applies to people who were UK resident in at least one of the previous three tax years.
Not automatically, but it can create an accommodation tie and, if it is your only home, can trigger an automatic UK test. Having a home in Dubai and letting or limiting access to the UK property reduces the risk.
You are automatically non-resident if you work full-time overseas, averaging 35 hours a week, spend fewer than 91 days in the UK and work more than three hours on fewer than 31 UK days in the tax year.
Split-year treatment divides the tax year of departure into a UK part and an overseas part, so income earned abroad after you leave is generally not taxed in the UK. It only applies in specific cases set out in HMRC guidance.
Yes. Use form P85 if you do not file Self Assessment, or complete the residence pages SA109 with your tax return. This tells HMRC you have left and can trigger a refund of overpaid tax.
Under the temporary non-residence rules, certain capital gains and income such as dividends from close companies realised while abroad can be taxed when you return, if you were non-resident for five years or less.
No. UK residence is decided only by the Statutory Residence Test. A UAE certificate supports your position and can matter under the UK-UAE tax treaty if you are resident in both countries, but it does not override the SRT.
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Disclaimer: This article provides general information only and is not tax advice. UK residence depends on your full circumstances; consult a qualified UK tax adviser before relying on non-resident status.