UK Statutory Residence Test Calculator
The Statutory Residence Test decides UK tax residency in three stages: automatic overseas tests, automatic UK tests, then the sufficient-ties table, where your allowance of UK days depends on how many ties you keep and whether you're an arriver or a leaver. Answer the questions below to get the verdict — and your safe day count.
1 · Days and status
2 · Automatic tests
Any automatic overseas test makes you non-resident outright; automatic UK tests make you resident unless an overseas test also applies. Tick only what genuinely applies.
3 · UK ties
4 · The verdict
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How the test decides, in order
- Automatic overseas tests win first. Under 16 days (leavers) or under 46 days (arrivers), or qualifying full-time work abroad — non-resident, no matter how many ties you have. The work-abroad route carries a second limit this calculator cannot see: at most 90 UK days and at most 30 days on which you do more than three hours’ work in the UK (full detail).
- Then automatic UK tests. 183+ days, an only home in the UK, or full-time UK work — resident.
- Only then do ties matter. Leavers: 4 ties catch you at 16–45 days, 3 at 46–90, 2 at 91–120, 1 at 121–182. Arrivers: 4 ties at 46–90, 3 at 91–120, 2 at 121–182 — and the country tie doesn't count for them at all.
Days are counted at midnight — a same-day round trip usually counts as zero. That makes the SRT unusually plannable — hence the statutory deeming rule for former residents who visit often and leave before midnight.
A worked example
A leaver with a UK flat (accommodation tie) and more than 90 days in the UK last year (90-day tie) has 2 ties: the table catches them at 91 days, so 90 days is their ceiling. Let the flat go and the same person can spend 120 days. Keep the flat but stay under 91 midnights this year and next, and by year three the 90-day tie lapses too. The test rewards people who manage their ties as deliberately as their days — the full rule guide walks each tie's definition, and split year treatment covers the year you arrive or leave.
Frequently asked questions
Three stages, in order. If you meet any automatic overseas test (very few UK days, or full-time work abroad) you are non-resident — full stop. Otherwise, if you meet any automatic UK test (183+ days, your only home in the UK, or full-time UK work) you are resident. Only if neither decides does the sufficient-ties table apply: the more UK ties you have, the fewer days you can spend before becoming resident.
You count a day if you are in the UK at midnight — different from most countries' any-part-of-a-day rule. Transit days (arriving and leaving the next day without doing anything unrelated to travel) and up to 60 days of exceptional circumstances can be ignored. There's also a deeming rule that can count some non-midnight days: it applies if you have 3+ ties, were UK-resident in at least one of the previous three tax years, and have more than 30 days in the UK without being there at midnight.
Family (a UK-resident spouse or civil partner you are not separated from, or partner you live with as a couple, or a UK-resident child under 18 you see in the UK on at least 61 days), accommodation (a place to live available 91+ consecutive days where you spend at least one night, or 16 nights if it is a close relative's home), work (40+ days with more than 3 hours' work), the 90-day tie (more than 90 UK days in either of the previous two tax years), and — for leavers only — the country tie (at least as many midnights in the UK as in any other single country).
A leaver was UK-resident in at least one of the three previous tax years; an arriver wasn't. Leavers face a stricter table: they can be caught with as few as 16 days (with 4 ties), while arrivers are always safe below 46 days, and the country tie counts against leavers only.
It depends on your ties and history. Absolute safe floors: 15 days for leavers, 45 for arrivers. With no ties and no automatic UK test (an only home in the UK, or full-time UK work), up to 182 days keeps anyone non-resident. In between, each tie shrinks the allowance — this calculator shows your exact safe number for your combination.
HMRC's RDR3 guidance sets out the steps in order, and this calculator follows the same decision order: automatic overseas tests first, then automatic UK tests, then the sufficient ties table. The step-by-step version with every yes/no question is on our UK Statutory Residence Test rule page.
30. The third automatic overseas test (Finance Act 2013, Schedule 45, paragraph 14) requires "the number of days in year X on which P does more than 3 hours' work in the UK" to be less than 31 — so at most 30 UK workdays, and the 31st breaches. The presence limb is "less than 91", meaning at most 90 days in the UK. HMRC's Residence and FIG Regime Manual (RFIG20140) states both figures in the same terms.
Yes, and the reverse too. A presence day generally needs you in the UK at midnight; a workday counts whenever you do more than three hours' work in the UK, even if you fly out the same evening. So a day trip to a London meeting adds a workday without adding a presence day. A day counter tracks presence only — if your cap rests on full-time work abroad, keep a separate record of UK workdays and treat 30 as the hard number.
Not for this test. Paragraph 14(2)(b) of Schedule 45 expressly excludes days treated as UK days under the paragraph 23(4) deeming rule from the third automatic overseas test's presence count. That carve-out is specific to this test — deemed days still matter elsewhere in the SRT. The test also requires no significant break from your overseas work during the year.
If the SRT makes you resident for that year, split year treatment may divide it into a UK part and an overseas part so only the UK part is taxed on worldwide income. It applies only if you fit one of eight cases — for example starting full-time work abroad or ceasing to have a UK home. See our UK split year treatment guide for the cases and day limits.
Your entries are saved only in your own browser (localStorage). We do record usage events that aren't linked to your name, including the day total and the result category the calculator shows, but not the dates of your trips.
This rule is tracked automaticallyin
Bounded
- Automatically tracks your days for this rule
- Alerts you before you cross the limit
- Counts arrival and departure days correctly
- Runs alongside your other visa, tax, and residency rules
Sources
For information only. This calculator is a planning aid based on publicly available rules, not tax, legal, or immigration advice. Border officers and tax authorities make the final call — always confirm with the official sources linked above and a qualified professional before acting.