United Kingdom — Statutory Residence Test (April 6 Tax Year)

Summary

Common limit

90 days

Configurable bands

15 / 45 / 90 / 120 / 182 days

Window

UK tax year, 6 April–5 April

Direction

Days spent in the UK

Authority

HMRC (RDR3)

Under the UK Statutory Residence Test (SRT), there is no single day limit. How many days you can spend in the UK before becoming tax resident depends on your personal ties to the country, and falls into one of five bands: 15, 45, 90, 120 or 182 days in a tax year. The most common case is 90 days — for example an “Arriver” with 3 UK ties, or a “Leaver” with 2 ties. The tax year runs 6 April to 5 April. To stay non-resident on this path, keep your UK days at or below your applicable band.

Who it applies to

This matters most if you are:

• A remote worker, digital nomad, or frequent traveler splitting time between the UK and abroad.
• A British expat who has left the UK but still returns regularly for family, work, or property.
• Someone moving to or from the UK mid-year, where the count and your ties both shift.
• An international worker or investor trying to avoid becoming UK tax resident by accident.

The SRT applies to individuals regardless of nationality — residency here turns on presence and ties, not citizenship or visa status.

The rule — and why it exists

The SRT is worked in a fixed order, and the first test that gives a clear answer decides your residency:

1. 1Automatic overseas tests — meet one (e.g. very few UK days, or full-time work abroad) and you are non-resident, full stop.
2. 2Automatic UK tests — meet one (e.g. 183+ UK days, your only home in the UK, or full-time UK work) and you are resident.
3. 3Sufficient Ties Test — if neither is decisive, your residency depends on combining UK days with your number of ties.

The five day bands come from that last step. HMRC’s bands begin at 16, 46, 91, 121 and 183 days, so the highest safe count — the day you must not exceed — is one below each: 15, 45, 90, 120 or 182 days. More ties means a lower band.

Why it exists: before 2013 the UK relied on vague case law and HMRC practice, which made residency unpredictable. The SRT replaced that with a rules-based test so that day count and concrete connections — family, accommodation, work, history — decide residency in a way people can plan around. The full framework is set out in HMRC guidance RDR3.

Counting the days

1. 1Count a day if you are present in the UK at the end of it (at midnight).
2. 2Departure days where you leave before midnight generally do not count.
3. 3Measure across the UK tax year, 6 April to 5 April — not the calendar year.
4. 4Reach your band's trigger day (16, 46, 91, 121 or 183) and you can become UK tax resident for that year.

The midnight rule is the key difference from many countries’ “any part of a day” tests. A special deeming rule can also count some daytime-only visits if you have several ties and prior UK presence, so check RDR3 if you make frequent short trips.

Examples

Example 1 — the common 90-day case

You’re an Arriver with a UK home available to you, close family in the UK, and UK work — three ties. That puts you in the 90-day band, so a 91st UK day in the tax year can make you resident. Staying at or below 90 keeps you non-resident on this path.

Example 2 — a tight band for a recent leaver

You left the UK last year but still have four ties and a strong recent history here. As a Leaver with many ties you may sit in the 15- or 45-day band — so even a few weeks of visits could tip you back into UK residency. The more ties, the fewer days you get.

Example 3 — few ties, wide margin

You have no UK home, no UK family, and don’t work in the UK — one tie at most. You’d likely be in the 120- or 182-day band, giving far more room before residency is triggered. But note the automatic UK test: hit 183 days and you’re resident regardless of ties.

Exceptions & edge cases

• Automatic tests come first. The bands only matter if neither the automatic overseas nor the automatic UK tests settle your residency — for example, having your only home in the UK can make you resident with very few days.
• The deeming rule. If you have three or more ties and have been UK resident recently, some daytime-only visits can count toward your total even though you weren’t here at midnight.
• Split-year treatment. In the year you arrive or leave, the tax year can sometimes be split into resident and non-resident parts, changing what income is taxable.
• Exceptional circumstances. Up to 60 days forced on you by events beyond your control (such as a serious illness or a national emergency) may be disregarded from your count.
• Double-taxation treaties. If you’re resident in two countries, the relevant treaty tie-breaker assigns a single treaty residence and divides taxing rights — but it doesn’t erase UK domestic residency.

Common misconceptions

• “The UK limit is 90 days.” Only for some people. Your band could be as low as 15 or as high as 182 days depending on ties and history.
• “It’s measured over the calendar year.” No — the SRT uses the tax year, 6 April to 5 April.
• “Every day I set foot in the UK counts.” Usually only days where you’re in the UK at midnight count, subject to the deeming rule.
• “Staying under my band guarantees non-residency.” Not if an automatic UK test applies first — those can make you resident before ties are even considered.

Frequently asked questions

Sources

• HMRC — RDR3: Statutory Residence Test (SRT)
• GOV.UK — Tax on foreign income: UK residence and tax