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.
- 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, which is exactly why HMRC wrote the deeming rule for people who commute in weekly 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.
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 for frequent visitors with 3+ ties.
Family (a UK-resident spouse, partner, or minor child), accommodation (a place to live available 91+ consecutive days that you use), work (40+ days of 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 (more midnights in the UK than any other 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, up to 182 days works for anyone. In between, each tie shrinks the allowance — this calculator shows your exact safe number for your combination.
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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
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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.