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UK Statutory Residence Test

A guided, six-step walk through HMRC's Statutory Residence Test — automatic tests, sufficient ties and split-year cases — with a printable summary of your answers and result.

Tax Year 2026-27: This calculator determines your UK residence status based on the Statutory Residence Test (SRT) rules. Pick a different year in Step 1 if needed.

Tax year under review

💡 Select the tax year you want to determine your residence status for.

Days present in the UK

Calculated days: 0 days

💡 Select your arrival and departure dates and the calculator counts the days. You are present in the UK on a day if you are in the UK at midnight.

Automatic UK residence tests

Do any of the following apply to you?

I was present in the UK for 183 days or more
I have a home in the UK (and either no overseas home OR was in overseas home <30 days)
I work full-time in the UK (35+ hours/week)
None of the above apply
💡 If any of the first three apply, you are automatically UK resident.

Automatic overseas tests

Do any of the following apply to you?

I was present in UK for <16 days (or <46 if not resident in previous 3 years)
I work full-time overseas and was in UK <91 days (worked in UK <31 days)
None of the above apply
💡 If any of the first two apply, you are automatically non-UK resident.

UK ties — sufficient ties test

Yes (Leavers — stricter thresholds)
No (Arrivers — more generous)

UK ties (select all that apply):

Family: Spouse/partner or minor children are UK resident
Accommodation: Have UK accommodation available 91+ days
Work: Worked in UK for 40+ days (3+ hours/day)
90-Day: Spent 90+ days in UK in either of previous 2 years
Country (Leavers only): Spent more days in UK than any other country
💡 More ties = fewer days needed to be resident.

Split year treatment

Split year treatment may apply if you moved to/from the UK during the tax year. Do any of these apply?

Arriving in the UK cases:

Case 4: I started to have my only home in the UK (and was non-resident the previous year)
Case 5: I started full-time work in the UK (and will be resident in following year)
Case 6: My partner stopped full-time work overseas and I came to the UK with them
Case 7: I stopped full-time work overseas and came to the UK
Case 8: I started to have a home in the UK only (and will be resident in following year)

Leaving the UK cases:

Case 1: I started full-time work overseas (UK resident in previous year, non-resident in following year due to full-time work overseas)
Case 2: My partner started full-time work overseas and I left the UK to accompany them
Case 3: I ceased to have a home in the UK (moved abroad to live permanently)
None of these apply
💡 Split year treatment divides the tax year into UK and overseas parts, potentially reducing UK tax liability. HMRC defines 8 cases: Cases 1-3 are for leaving the UK, Cases 4-8 for arriving. Strict conditions apply — consult HMRC guidance RDR3 or a tax adviser to confirm eligibility.

📋 Your completed answers

1. Tax year

2. Days present in UK

3. Automatic UK residence tests

4. Automatic overseas tests

5. Previous UK residence & ties

6. Split year treatment

Your UK residence status

⚠️ Important notice

This calculator provides guidance only. For definitive advice, consult a qualified tax adviser or refer to HMRC guidance RDR3.

⚠️ What this calculator does NOT fully cover

It matches HMRC's core SRT logic and is accurate for most situations. The following areas are simplified or not covered:

  • Detailed split-year case logic — we flag potential eligibility only; full treatment needs part-year ties modulation and split-point date maths.
  • Exceptional circumstances (60-day rule) — up to 60 UK days may be excluded; reduce your day count manually if this applies.
  • Overseas work "significant break" rules — verify your work pattern meets HMRC's no-significant-break criteria.
  • Precise work-day definitions — keep detailed work logs of hours, dates and locations.
  • Temporary non-residence rules — relevant for capital gains if you return within 5 years.
  • 2025 tax-regime changes — remittance basis abolished; worldwide income now taxed; IHT on long-term residence. This tool determines residence status only.

💡 Next steps

  • Keep detailed records of UK arrival/departure dates
  • Maintain evidence of your ties
  • Consider split year treatment if applicable
  • Consult a tax adviser for complex situations