UK Statutory Residence Test Calculator
Determine your UK tax residency status. Walk through HMRC's three-part test.
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How It Works
Understanding the UK Statutory Residence Test
HMRC uses a three-part test to determine UK tax residency. Tax year runs from 6 April to 5 April.
Automatic Overseas
If you meet any of these tests, you're automatically NOT UK resident (fewer than 16/46 days, or working full-time overseas).
Automatic UK Resident
If you meet any of these tests, you're automatically UK resident (183+ days, only home in UK, or full-time UK work).
Sufficient Ties
If A and B are inconclusive, count your UK ties (family, accommodation, work, 90-day, country) and cross-reference with days spent in UK.
About the UK Tax Year
The UK tax year runs from 6 April to 5 April the following year. This calculator helps you determine your status for the current tax year.
Source: HMRC RDR3 Guidance
Disclaimer: This calculator is for guidance only and does not constitute tax or legal advice. The UK Statutory Residence Test is complex with many exceptions and special cases. Consult a qualified UK tax professional for advice specific to your situation. View official HMRC guidance →
Common Questions
Frequently Asked Questions
What is the UK Statutory Residence Test?
The Statutory Residence Test (SRT) is the official HMRC framework for determining whether an individual is UK tax resident for a given tax year (6 April to 5 April). It consists of three parts: the Automatic Overseas Test, the Automatic UK Test, and the Sufficient Ties Test. You work through each part in order until your residence status is determined.
How many days can I spend in the UK without becoming tax resident?
It depends on your ties to the UK and whether you were UK resident in any of the previous three tax years. If you were previously resident and have four or more UK ties, you may become resident after just 16 days. If you were not previously resident, the minimum threshold is 46 days even with all applicable ties. With no ties at all, you can spend up to 182 days without becoming resident (since 183 days triggers the automatic UK residence test).
What counts as a day in the UK for the SRT?
A day of presence in the UK is counted if you are in the UK at midnight at the end of that day. There is a limited exception called the "deeming rule" which applies only if all three conditions are met: you were UK resident in one or more of the three previous tax years, you have three or more UK ties for the current year, and you were present in the UK on more than 30 days without being here at midnight. If those conditions are met, days beyond the first 30 can count toward your day total.
What are the five UK ties in the Sufficient Ties Test?
The five ties are: (1) Family tie — spouse, civil partner, cohabiting partner, or minor child resident in the UK; (2) Accommodation tie — a place to stay in the UK available for 91+ consecutive days, used at least one night (16+ nights if a close relative's home); (3) Work tie — working 3+ hours per day in the UK on at least 40 days; (4) 90-day tie — spent more than 90 days in the UK in either of the two previous tax years; (5) Country tie — present in the UK more days than any other single country (only applies if you were UK resident in any of the three prior years).
Information verified against HMRC RDR3 Guidance and the HMRC Residence Manual. Valid as of February 2026. Tax rules may change — consult a qualified UK tax professional for current guidance.