The Statutory Residence Test: How to Get Your UK Tax Exit Right

How does HMRC decide if you’re still a UK taxpayer — even after you move, say, to Dubai?

Here’s how high-income individuals, crypto holders, and HNW families are passing the SRT to pay 0% tax in Dubai — legally.

Quick Snapshot: Why SRT Matters More Than You Think

So, you’re thinking of moving to Dubai.

Or maybe you already have.

But if HMRC still considers you UK-resident under the Statutory Residence Test (SRT), you’re likely still liable for:

• UK corporation tax
• UK dividend and personal income tax
• UK capital gains and inheritance tax

Even if you have a UAE trade license or Golden Visa
Even if your accountant says “you’re probably fine”

Dubai Shift is a licensed consulting firm under SRTIP. We deliver complete tax exit and UAE relocation execution. That includes your audit-ready SRT path, UAE company structure, residency, banking, and coordination with your UK accountant. You’re not guessing — you’re taken through the right path.

What Is the Statutory Residence Test (SRT)?

It’s the legal test that determines whether you’re still tax-resident in the UK.

• Not based on “intent”
• Not based on where you want to be
• Based on days, ties, and centre of control

And it’s binary:

• Pass = You’ve legally exited the UK tax net
• Fail = You’re still in it — and exposed

Our role is to get you to pass this test — legally and audit-proof. We’ve done it for 100+ UK founders, crypto investors, and wealth families across £500K to £30M+ transitions. Whether you’re still billing from a UK Ltd or halfway through a move, we show you what needs to change — and execute it for you.

Statutory Residence Test (SRT) 2025: Checklist for HNWIs, Crypto Investors & Founders Moving to Dubai

• “What is the Statutory Residence Test and how do I pass it?”
• “Does UAE residency automatically make me non-resident in the UK?”
• “How to pass SRT and move to Dubai legally”
• “Can I still pay UK tax after moving to Dubai?”
• “SRT test explained for crypto investors 2025”
• “Do I need to sell my UK property to pass the SRT?”
• “How do high-net-worth founders avoid UK tax legally?”
• “How many days can I spend in the UK without being tax-resident?”
• “Can I keep my UK clients and still pass SRT?”
• “What are the SRT rules for Dubai-based businesses?”

Too Busy to Read the Rest?

Book a 20-Min Strategy Call — We’re a licensed UAE consulting firm and will map your clean UK tax exit
Continue Reading — Get clarity on how to do it right, the first time

How the 3-Part SRT Test Can Make or Break Your 0% Tax Plan

1. Automatic Overseas Test

You’re non-resident if you meet any one of several conditions, like:

• Spending fewer than 16–46 UK days (depending on past status)
• Working full-time abroad (with limits on UK activity)
• Having no home or family ties in the UK

2. Automatic UK Test

You’re definitely still UK-resident if:

• You spent 183+ days in the UK this tax year
• You have a home in the UK where you stay regularly
• Your main work is still UK-based

Caveat: You can serve UK clients from a UAE entity without paying tax on that income — as long as you’ve passed the SRT and run your business from your legal base in Dubai.

3. Sufficient Ties Test

The greyest — and riskiest — zone. HMRC looks at:

• Family in the UK
• Accommodation you still use
• 90-day presence history
• Economic ties (UK bank accounts, active UK Ltd, etc.)
• Workdays in the UK

These are scored. Enough points = you’re still UK tax-resident.

Now you can calculate how much wealth you can reclaim — legally, audit-free, and under SRT rules — with a Dubai Shift.
Want to legally exit the UK tax system and still serve UK clients? That’s our specialty. From structure to substance, we make your exit real — not risky.

Common SRT Mistakes That Cost Millions

The Mistakes That Keep You Taxable (Even If You’ve Moved)

Many HNWIs trip up because they:

• Keep using their UK Ltd (even if they have a UAE company)
• Leave UK bank accounts active for daily use
• Retain a London flat or family property they “visit sometimes”
• Never track their UK day count after relocating
• Get vague advice from accountants unfamiliar with international SRT execution

Most of our clients come to us after they’ve already “moved” — but their accountant, bank, or legal team flags unresolved UK tax exposure.

Too Busy to Read the Rest?
Book a Private 20-Min Call — We’ll review your UK exposure
Take the Wealth Reclaimed Scorecard — See if your exit is clean or still exposed

Case Study Snapshot 

“I Thought My Move Was Enough. It Wasn’t.”
A UK founder with a Dubai license and two UAE visas assumed he was safe.

Then a close friend — already a client — sent him our blog.
He read it, realized he hadn’t passed the SRT, and booked a call the same day.

He was still:
• Billing through his UK Ltd
• Spending >90 days/year in the UK
• Using a family flat during visits

HMRC flagged him in an audit request — because his SRT was borderline.Here’s what we did:

• Rebuilt his structure under a UAE group chain
• Closed SRT loopholes and clarified his exit date
• Shifted billing, banking, and operational control offshore
• Delivered a clean audit trail and 0% tax outcome — even under scrutiny

What Dubai Shift Delivers: SRT Clarity, Execution & 0% Tax Structuring

For crypto investors, property-rich retirees, and high-earning founders, we:

• Audit your exposure — we don’t guess
• Calculate your exit window using SRT logic
• Design your UAE entity based on how you earn, bill, and hold wealth
• Anchor you legally in Dubai with residency, banking, and ops
• Coordinate with your UK accountant — not against them
• Run full SRT alignment before you trigger risk

This is the legal way to pay 0% tax in Dubai — and stay out of the grey zones HMRC loves to question.
We are the licensed UAE setup firm that builds the legal, operational, and tax-compliant structure — working directly with your UK accountant or tax lawyer.

Not Sure Where You Stand?

[Book a 20-Min Strategy Call] — We’ll audit your SRT path
[Take the Wealth Reclaimed Scorecard] — See if your exit is solid or exposed

Final Word — Haseena from Dubai

SRT isn’t scary — when you understand it.
But it’s not optional either. If you get this wrong, your “move to Dubai” won’t matter. You’ll still be taxable.

Dubai Shift executes your UK tax exit via proper SRT pass, license setup, bank onboarding, and audit alignment — without middlemen. That’s why we’re trusted by lawyers, private banks, and HNWIs across the UK and UAE.

We help people like you exit the UK cleanly — whether you’re a founder, crypto holder, retiree, or property-rich family.

This is about legal clarity, not loopholes.
If you’re serious about paying 0% tax in Dubai — and doing it right — we’ll show you the path.
We’ll also take you all the way through the finish line.

What’s Next?

[Book a Private Strategy Call] — Get clarity on your SRT exit
[Read the Full Guide] → How to Leave the UK Tax System Legally

We give away £100,000+ worth of insight so that if we align with your strategy, you can ask us to execute it for you — with clarity and control.
For more in-depth guides and actionable insights, Explore our complete blog library at dubaishift.com.

Haseena from Dubai

A founder, a Dubai insider, globally seasoned. Writing to you from the city I’ve always called home — but now see with fresh eyes.