How the Statutory Residence Test works
HMRC checks three things in order. First, the automatic overseas tests: fewer than 16 days in the UK if you were resident in any of the last 3 tax years, fewer than 46 if you weren’t, or full-time work abroad with fewer than 91 days. Meet one and you are not UK resident.
Second, the automatic UK tests: 183 days or more in the tax year makes you resident, and so can having your only home in the UK or working full-time here. Third, if neither settles it, the sufficient ties test weighs your days against your UK ties.
How many ties you can have
| Days in the UK | Resident in the last 3 years | Not resident in the last 3 years |
|---|---|---|
| Fewer than 16 | Not resident | Not resident |
| 16 to 45 | Resident with 4 ties | Not resident |
| 46 to 90 | Resident with 3 ties | Resident with 4 ties |
| 91 to 120 | Resident with 2 ties | Resident with 3 ties |
| 121 to 182 | Resident with 1 tie | Resident with 2 ties |
| 183 or more | Resident | Resident |
The country tie only counts if you were UK resident in at least one of the last 3 tax years. See UK rules by passport for visitor limits.
Questions
What counts as a day in the UK?
A day counts if you are in the UK at the end of the day (midnight). Days in transit, when you don’t do anything unrelated to your journey, don’t count.
What is the deeming rule?
If you were UK resident in one of the last 3 tax years, have at least 3 UK ties and spend more than 30 days in the UK without being there at midnight, those days beyond 30 count as UK days too.
Which tests does this calculator leave out?
The automatic home test (your only or main home is in the UK) and the full-time UK work test. Either can make you resident with fewer days, so check them with HMRC’s RDR3 guidance or an adviser.
When does the UK tax year run?
From 6 April to 5 April. The 2026 to 2027 tax year runs from 6 April 2026 to 5 April 2027.
Do I have a family tie if my child lives in the UK?
Yes, if your spouse, partner or a child under 18 is UK resident. For a child, you don’t have the tie if you see them in the UK on fewer than 61 days in the tax year.
Based on HMRC’s RDR3 guidance. Not tax advice: split-year treatment and treaties can change the result.
More free calculators: Schengen 90/180 calculator · ESTA 90-day calculator · US substantial presence test calculator