UK Statutory Residence Test

The UK’s test for tax residency depends on how many days you spend in the UK andhow many ties you have. We’ve implemented the most common branch — the sufficient ties test — plus the 183-day automatic test.

SRT result

0/ 183days in UK

UK ties

0 / 4

Day threshold

—

Not UK resident under sufficient ties test.

With 0 ties as an arriver, you can spend up to 182 days in the UK without being treated as resident under this branch of the test.

Your situation

Status this tax year

ArriverNot UK-resident in any of the last 3 tax years.LeaverUK-resident in 1+ of the last 3 tax years.

Days in the UK this tax year

days

UK tax year runs 6 April to 5 April. Day counted if you’re in the UK at midnight.

UK ties

Family tie

Spouse, civil partner, or minor child UK-resident this tax year.

Accommodation tie

UK home available 91+ continuous days, used at least one night.

Work tie

40+ days working 3+ hours in the UK in the tax year.

90-day tie

90+ days in UK in either of the previous 2 tax years.

Country tieLeavers only

More days in the UK than any single other country (leavers only).

Saved in your browser. This implements the sufficient ties test plus the 183-day automatic UK test. The full SRT also includes other automatic tests (UK home, full-time work) that may apply in edge cases — see HMRC RDR3 guidance.

How the SRT works

The SRT runs three layers in order: automatic overseas tests (e.g., <16 days as a leaver), then automatic UK tests (183+ days, UK home only, full-time UK work), then the sufficient ties test if neither auto layer settles it. The sufficient ties test combines day count with the number of UK ties to determine residence.

The five ties

Family (spouse/partner/minor child UK-resident), accommodation (UK home available 91+ days, used for 1+ night), work (40+ working days in UK), 90-day (90+ days in UK in either of the last 2 tax years), and country (most days in UK vs any other country — leavers only). Arrivers count up to 4; leavers count up to 5.

Arriver vs leaver thresholds

An arriver (not resident in any of the last 3 tax years) gets more lenient thresholds: 4 ties → 46 days, 3 → 91, 2 → 121, 1 → 183. A leaver (resident in 1+ of the last 3) gets stricter ones: 4–5 ties → just 16 days, 3 → 46, 2 → 91, 1 → 121. The asymmetry exists deliberately to make leaving the UK harder than arriving from a tax-residency perspective.

What this isn’t

Not legal or tax advice. The SRT has edge cases this calculator simplifies (split-year treatment, work-tie de-minimis exceptions, exceptional circumstances, deemed domicile rules). For real planning — especially around split years and exit from UK residence — see a UK chartered tax adviser or our expat tax services directory.