UK residency test calculator
The Statutory Residence Test, explained.
Whether you are UK resident for tax comes down to a set of rules about days, homes, work and ties. Here is how each one works, followed by a calculator that applies them in the same order HMRC does.
183
UK days that make you resident automatically
16 / 46
Day limits that make you non-resident automatically
5 ties
Family, accommodation, work, 90-day and country
Tax year 2025/26
6 Apr 2025 → 5 Apr 2026
95
UK midnights, example
In the UK
Abroad
What the SRT is
One test. One tax year at a time.
The Statutory Residence Test (SRT) is the law that decides whether you are UK resident for tax. It has applied since 6 April 2013 and sits in Schedule 45 of the Finance Act 2013. Before it, residence came down to case law and guidance, and the answer was often unclear.
The test is applied one tax year at a time. Each tax year runs from 6 April to 5 April, so you can be UK resident one year and non-resident the next. It looks at facts you can count and evidence: the days you spend in the UK, where your homes are, where you work, and your family and accommodation ties.
UK resident
Taxed on worldwide income
You are generally taxed in the UK on your income and gains from anywhere in the world. If you have been non-resident for the previous 10 tax years, the 4-year foreign income and gains (FIG) regime may apply.
Not UK resident
Taxed on UK income only
You are generally only taxed in the UK on UK income, such as rent from a UK property, and on gains from UK land and property.
Split year
The year you move
If you arrive or leave part-way through a tax year, the year can sometimes be split. The overseas part is then treated as if you were non-resident.
How it works
Three stages, always in the same order.
The first test that gives an answer decides your status. You only reach the ties test if none of the automatic tests apply.
Step 1
Automatic overseas tests
Three tests based on very low UK days or full-time work abroad. Meet any one and the test stops here.
Not UK resident
Step 2
Automatic UK tests
Three tests based on 183 days, your only home being in the UK, or full-time UK work. Meet any one and you are resident.
UK resident
Step 3
Sufficient ties test
If no automatic test settles it, your UK ties are weighed against your UK days. The more days you spend here, the fewer ties it takes.
Either result
The order matters. If you meet an automatic overseas test, you are not UK resident even if you would also meet an automatic UK test.
Counting days
Every midnight counts.
Almost every part of the SRT depends on how many days you spend in the UK. A day has a specific meaning here.
00:00
The midnight rule
A day counts as a UK day if you are in the UK at the end of it. Arriving on Monday morning and leaving on Monday evening is not a UK day.
Transit
Passing through
If you arrive as a passenger and leave the next day, and do nothing in between that is unrelated to your journey, the day does not count.
60 days
Exceptional circumstances
Days you had to stay because of events beyond your control, such as sudden serious illness or a natural disaster, can be left out. The limit is 60 days in a tax year.
30+
The deeming rule
If you were UK resident in at least one of the last three years, have three or more UK ties, and were in the UK on more than 30 days without staying until midnight, every such day after the 30th counts as a UK day.
Stage 1 · Automatic overseas tests
Meet one, and you are not UK resident.
These are checked first. If any one applies, nothing else is looked at.
Overseas test 1
Fewer than 16 days
For people who were UK resident in one or more of the previous three tax years.
Fewer than 16 days in the UK in the tax year
Result
Not UK resident
Overseas test 2
Fewer than 46 days
For people who were not UK resident in any of the previous three tax years.
Fewer than 46 days in the UK in the tax year
Result
Not UK resident
Overseas test 3
Full-time work overseas
For people working abroad. All four conditions must be met.
An average of 35 hours a week or more working overseas
No significant break from overseas work (31 days or more)
Fewer than 91 days in the UK
Fewer than 31 days working more than 3 hours in the UK
Result
Not UK resident
Stage 2 · Automatic UK tests
Meet one, and you are UK resident.
Only checked if none of the overseas tests apply.
UK test 1
183 days or more
The simplest test, and the one most people have heard of.
183 days or more in the UK in the tax year
Result
UK resident
UK test 2
Your only home is in the UK
For people who keep a UK home and don’t really use one abroad.
A UK home for at least 91 days in a row, with at least 30 of them in the tax year
Present in that home on at least 30 days in the tax year
No overseas home, or none you were present in on 30 days or more
Result
UK resident
UK test 3
Full-time work in the UK
For people working full-time here over a 365-day period.
An average of 35 hours a week or more working in the UK
More than 75% of workdays in the period are UK workdays
No significant break from UK work
At least one UK workday in the period falls in the tax year
Result
UK resident
The full-time work tests do not apply to people whose job is on board a plane, ship or vehicle, such as pilots and cabin crew, if they make at least six cross-border trips that start or end in the UK.
Stage 3 · Sufficient ties test
Fewer days, more ties needed.
If no automatic test applies, HMRC counts your connections to the UK and weighs them against your UK days.
Tie 1
Family
Your spouse, civil partner or a partner you live with, or your child under 18, is UK resident.
A child doesn’t count if you see them in the UK on fewer than 61 days.
Tie 2
Accommodation
You have somewhere to live in the UK for at least 91 days in a row and spend at least one night there.
At a close relative’s home, you need 16 nights.
Tie 3
Work
You work more than 3 hours a day in the UK on at least 40 days in the tax year.
Employed and self-employed work both count.
Tie 4
90-day
You spent more than 90 days in the UK in either of the previous two tax years.
Looks back, not at this year.
Tie 5
Country
The UK is the country where you spent the most midnights in the tax year.
Leavers only. A draw with the UK still counts.
How many ties make you resident
Find your UK days on the left, then read across. Leavers have five possible ties. Arrivers have four, because the country tie doesn’t apply to them.
UK days
Leaver
UK resident in 1+ of the last 3 years
Arriver
Not UK resident in any of the last 3 years
Fewer than 16
Not resident
Not resident
16 to 45
Resident with 4+ ties
Not resident
46 to 90
Resident with 3+ ties
Resident with 4+ ties
91 to 120
Resident with 2+ ties
Resident with 3+ ties
121 to 182
Resident with 1+ tie
Resident with 2+ ties
183 or more
Resident
Resident
Calculator
Check your residence status.
Answer the questions for one tax year. Follow-up questions appear when they are needed, and your result updates as you go.
Example answers loaded. Someone who left the UK but still spends 95 nights a year here. Change any answer, or start from scratch.
Which tax year are you checking?
UK tax years run from 6 April to 5 April. Residence is decided one tax year at a time.
Were you UK resident in any of the three previous tax years?
If yes, you are treated as someone leaving the UK. Leavers have lower day limits and a fifth tie to consider.
How many days were you in the UK at midnight during the tax year?
Count each day you were in the UK at the end of the day. Leave out transit days and up to 60 days caused by exceptional circumstances.
On how many days did you work more than 3 hours in the UK?
These are UK workdays. Count employed and self-employed work. A few emails on holiday only count if they add up to more than 3 hours that day.
Did you work full-time overseas across the tax year?
Full-time means an average of at least 35 hours a week, worked out across the year. Annual leave, sick leave and short gaps between jobs are allowed for.
Did you have a home in the UK for at least 91 days in a row, with at least 30 of those days in this tax year?
A home is somewhere you live with a degree of permanence. It can be owned or rented. A place used only as a holiday home or temporary retreat does not count.
Did you work full-time in the UK for a 365-day period that overlaps this tax year?
Full-time means an average of 35 hours a week or more across the 365 days.
Was your spouse, civil partner, partner you live with, or a child under 18 UK resident this tax year?
Spouses and civil partners count unless you are separated. A child does not count if you see them in the UK on fewer than 61 days in the year.
Did you have somewhere to stay in the UK for at least 91 days in a row, and stay there at least one night?
It does not need to be yours. A family home or a long rental can count. At a close relative’s home, you need 16 nights or more.
Did you spend more than 90 days in the UK in either of the previous two tax years?
Count UK midnights the same way as for this year.
In which country did you spend the most midnights this tax year?
Count each country on its own. You cannot add countries together.
Work tie
From your answer of 25 UK workdays. You need 40 or more for this tie.
Split year treatment
Moving part-way through the year.
The SRT gives an answer for the whole tax year. If you arrive in or leave the UK part-way through a year, split year treatment may divide that year into a UK part and an overseas part. You are taxed as non-resident for the overseas part.
There are eight split year cases. Each has its own conditions, such as starting full-time work abroad, joining a partner overseas, or ceasing to have a UK home. You need to be UK resident under the SRT for the year before split year treatment can apply. This tool doesn’t test for it, so talk to us if you moved during the year.
FAQ
Common questions.
Short answers to what people ask us most about residence.
Does a day count if I leave before midnight?
No. A UK day is a day you are in the UK at the end of the day. If you fly out at 10pm, that day is not a UK day. Watch out for the deeming rule if you have many of these days and strong UK ties.
What if another country says I’m resident too?
You can be resident in two countries under their own laws. Where the UK has a double tax treaty with the other country, the treaty’s tie-breaker rules decide where you are resident for treaty purposes. They look at things like your permanent home, centre of vital interests and habitual abode.
How do I tell HMRC I’m not UK resident?
If you file a Self Assessment return, you claim non-residence or split year treatment on the residence pages (SA109). Keep evidence of your days, travel, homes and work in case HMRC asks.
Can I leave out days when I was stuck in the UK?
Yes, if the circumstances were exceptional and beyond your control, such as a sudden serious illness or a natural disaster that stopped you leaving. You can leave out up to 60 days in a tax year. Choosing to stay for a family event or a work deadline does not qualify.
What counts as a workday?
A UK workday is a day on which you do more than 3 hours of work in the UK. Work includes employment and self-employment. Training and some work-related travel can count too. Taking a single call on holiday usually won’t make a workday.
Is this the same as domicile?
No. Residence is a yearly test under the SRT. Domicile is a separate concept that used to decide how foreign income was taxed. Since 6 April 2025, the remittance basis has been replaced by the FIG regime, and long-term UK residence now matters for inheritance tax.
Residence review
Get a firm answer on your residence.
The SRT turns on details a calculator can’t see: how your days are counted, which homes count, and whether split year treatment applies. Our ATT-qualified advisers look at the whole picture and tell you where you stand.
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Day counts checked against your travel
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Ties and split year cases reviewed
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Clear next steps for your tax return
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This tool gives general guidance only and is not tax advice. It follows the Statutory Residence Test in Schedule 45 of the Finance Act 2013 and HMRC guidance note RDR3. It does not cover split year treatment, the deeming rule, the special rules for the year of death, or every exception. Always confirm your residence status with a qualified adviser before acting on it.