Calculator // UK Tax Residence

UK Statutory Residence Test

Answer the sequence used in HMRC guidance: UK days, automatic overseas tests, automatic UK tests, then sufficient ties.

Likely SRT outcome
Needs inputs

Decisive route

Sufficient ties

Awaiting answers

UK days

90

Current tax year

UK ties counted

0

Threshold pending

// 01. Days & prior residence
90 days

For SRT purposes a UK day usually means being in the UK at the end of the day.

Resident in any of the previous three UK tax years?

This switches between the inbound and outbound sufficient ties tables.

// 02. Automatic overseas tests
Working full-time overseas?
0 days
Significant break from overseas work?

The simplified calculator treats this as a direct yes/no input. HMRC has detailed hour and break rules.

// 03. Automatic UK tests
UK home test met?

Broadly: a UK home available for a 91-day period, at least 30 days present, and no overseas home with 30+ days present.

Works sufficient hours in the UK?

This is the automatic UK work test: full-time UK work over a qualifying 365-day period.

// 04. UK ties

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 table
// Sufficient ties table
Your ties
0
Connections currently counted
Resident at
-
Tie threshold for your day band
Day band
46-90
Current SRT range

If none of the automatic tests decide the result, the UK ties table decides the year.

Important limitations
  • 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.
Methodology

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.

1. Automatic overseas

If you meet an automatic overseas test, the result is likely non-UK resident unless the 183-day automatic UK rule already applies.

2. Automatic UK

If no automatic overseas test applies, 183 UK days, the UK home test, or sufficient UK work can make you UK resident.

3. Sufficient ties

If the automatic tests do not settle it, UK ties are compared with the relevant day-band threshold for inbound or outbound cases.

Sources

Primary references

Frequently Asked Questions

What does the SRT calculator count as a UK day?

▼
A UK day is generally a day when you are in the UK at midnight. Transit days, exceptional circumstances and deeming rules can change the count, so use your carefully recorded SRT day count where possible.

Why does prior UK residence matter?

▼
The sufficient ties test has separate inbound and outbound tables. If you were UK resident in at least one of the previous three tax years, fewer ties are needed to become resident at some day bands.

Can this show split-year treatment?

▼
No. Split-year treatment has separate cases and conditions. This calculator estimates whether the tax year is likely resident or non-resident before any split-year analysis.