Decisive route
Awaiting answers
UK days
Current tax year
UK ties counted
Threshold pending
For SRT purposes a UK day usually means being in the UK at the end of the day.
This switches between the inbound and outbound sufficient ties tables.
The simplified calculator treats this as a direct yes/no input. HMRC has detailed hour and break rules.
Broadly: a UK home available for a 91-day period, at least 30 days present, and no overseas home with 30+ days present.
This is the automatic UK work test: full-time UK work over a qualifying 365-day period.
Your result will appear here
Set your UK day count and answer the automatic test questions. The calculator will show the first SRT route that decides the year.
Decision path
Inbound tableIf none of the automatic tests decide the result, the UK ties table decides the year.
Your year may still split
A "resident" result is for the whole tax year - but if this is the year you arrive in or leave the UK, split-year treatment can tax you as UK resident only from (or until) the date your life actually changes, not the full year. The cases that matter to people moving to or from the Gulf are Case 4 (you start to have a UK home), Case 5 (you start full-time work in the UK), Case 6 (you stop full-time work overseas and return) and Case 8 (you start to have a UK home in a later year). Each has its own conditions and a specific split date. This screener gives the whole-year answer; the split-year cases sit on top of it, so the year you actually move is the one to get advice on.
Now that you look UK resident again, the four-year Foreign Income and Gains (FIG) regime can give you 100% relief on foreign income and gains - but only if you were non-UK-resident for the ten tax years before you returned. Resident status is just the first half of that test. If it opens, work out whether claiming actually pays - it costs you your allowances - in the FIG claim-or-don't calculator, and see where it sits in the wider plan in Bringing your money home.
Because you were UK resident in one of the last three years, the temporary non-residence rules apply if you return within roughly five years. Certain income and gains you realise while abroad can be clawed back and taxed in the UK year you return, even though you were non-resident when you realised them. Time any large disposals with this in mind - the detail is in the 5-year rule guide.
- Split-year treatment is outside this calculator.
- Exceptional circumstances and deemed UK days can alter the day count.
- The overseas and UK work tests have detailed hour-calculation rules.
- This is a screening tool, not tax advice.
How the SRT calculator reaches a result
The calculator follows the order set out in HMRC guidance: 183 UK days, automatic overseas tests, automatic UK tests, and finally the sufficient ties table.
If you meet an automatic overseas test, the result is likely non-UK resident unless the 183-day automatic UK rule already applies.
If no automatic overseas test applies, 183 UK days, the UK home test, or sufficient UK work can make you UK resident.
If the automatic tests do not settle it, UK ties are compared with the relevant day-band threshold for inbound or outbound cases.