Three Tests

The SRT base on a series of three tests, each of which must consider in a specific order. In the ‘relevant tax year’, the tests are applied to those facts in the year of determination of residency:

Consider the Automatic Overseas Test (AOT) first. If this test is satisfied, it will not reside in the UK during the relevant tax year, and no further tests will be required. Proceed if AOT is not satisfied
Automatic Residence Test (ART). If this test is satisfied, the person resides in the UK during the relevant tax year, and no further tests are required. If the test is not satisfactory, proceed.
The STT (Sufficient Ties Test). A person will stay in the UK if the test is satisfied, and if they are not happy, they will not be a citizen.

Detailed rules for each test are discussed below. More tests only apply if the person dies during the year, but these are not addressed here.