🏠 UK Statutory Residence Test Calculator

Determine your UK tax residence status for 2025/26

Tax Year 2025/26: This calculator determines your UK residence status based on the Statutory Residence Test (SRT) rules.

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 will automatically count 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 (and was UK resident in previous year, and 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 are for arriving in the UK. Strict conditions must be met for each case - 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

This calculator matches HMRC's core SRT logic and provides accurate guidance for most situations. However, the following areas are simplified or not covered:

🔹 Detailed Split-Year Case Logic

While we identify all 8 HMRC split-year cases, the calculator flags potential eligibility only. Full split-year treatment requires:

  • Part-year ties modulation for split-year segments
  • Specific conditions for Cases 1-3 (leaving UK) and Cases 4-8 (arriving UK)
  • Complex date calculations for split points

✔️ Recommendation: If split year applies, consult HMRC RDR3 or a tax adviser for detailed case-by-case analysis.

🔹 Exceptional Circumstances (60-Day Rule)

HMRC allows up to 60 UK days per tax year to be excluded if you were prevented from leaving due to exceptional circumstances (e.g., serious illness, natural disaster, travel restrictions). This calculator does not reduce day counts for exceptional circumstances.

✔️ Recommendation: If exceptional circumstances apply, manually reduce your UK day count before using this calculator, and keep detailed evidence.

🔹 Overseas Work "Significant Break" Rules

The full-time overseas work test requires "no significant break" in overseas employment. HMRC defines significant breaks with precise rules about work patterns and gaps. This calculator uses simplified yes/no inputs.

✔️ Recommendation: If relying on overseas work test, verify your work pattern meets HMRC's "no significant break" criteria.

🔹 Precise Work Day Definitions

HMRC's work tie requires 40+ UK work days of 3+ hours each, measured over specific periods. Full-time UK work requires 35+ hours/week over rolling 365-day periods with specific averaging rules. This calculator accepts your self-assessment of these criteria.

✔️ Recommendation: Maintain detailed work logs showing hours, dates, and locations to support your assessment.

🔹 Temporary Non-Residence Rules

If you leave the UK and return within 5 years, temporary non-residence rules may apply for capital gains purposes. This calculator does not address these rules.

✔️ Recommendation: Consult a tax adviser about temporary non-residence if planning to return to UK within 5 years.

🔹 2025 Tax Regime Changes

From 6 April 2025, the UK abolished the remittance basis for non-doms. All UK residents are now taxed on worldwide income. Additionally, inheritance tax is now based on "long-term residence" (10 out of 20 years). This calculator determines residence status only — not tax implications.

✔️ Recommendation: Consult a tax adviser about the new Foreign Income and Gains (FIG) regime and IHT implications.

📊 Accuracy Summary

Component This Calculator HMRC Full Rules
Automatic Overseas Tests ✔️ Yes ✔️ Yes
Automatic UK Tests ✔️ Yes ✔️ Yes
Sufficient Ties Test ✔️ Yes ✔️ Yes
Country Tie Rules ✔️ Yes ✔️ Yes
Split-Year Treatment ⚠️ Flag Only ✔️ Full Logic
Exceptional Circumstances ❌ No ✔️ Allowed
Work Day Definitions ⚠️ Simplified ✔️ Precise

Conclusion: This calculator matches HMRC's official core SRT logic order and outcomes for standard cases. It is appropriate for most quick assessments but is not a full HMRC compliance engine. For professional use (e.g., SA109 Self-Assessment support, detailed split-year cases, or complex circumstances), comprehensive professional advice is required.

💡 Next Steps

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