UK Statutory Residence Test Calculator

Determine your UK tax residence status for a tax year

⚠️ This calculator is for guidance only. Consult a tax professional for official advice. The results are based on the information you provide and may not cover all circumstances.

How it works:

  1. Enter your basic information and days in the UK
  2. Complete the relevant test sections (automatic overseas, automatic UK, sufficient ties)
  3. If UK resident, complete split year information if applicable
  4. Get your residence status with detailed explanation

Basic Information

UK tax year runs from 6 April to 5 April (e.g. enter 2025 for tax year 2024/25: 6 April 2024 to 5 April 2025)
Counting days in the UK (Midnight Test): A day counts as a day in the UK if you are present in the UK at midnight at the end of that day. If you are in the UK at midnight, the whole day counts, even if you were only in the UK for part of the day. If you are not in the UK at midnight, the day does not count, even if you were in the UK during the day. This applies to all day-counting requirements, including the 183-day test.
Exceptional circumstances: Days spent in the UK due to exceptional circumstances beyond your control can be disregarded (up to 60 days). This includes: serious illness of you or a close family member, death of a close family member, national or local emergency, war or civil unrest, or other exceptional circumstances that prevented you from leaving the UK. The circumstances must be beyond your control and you must have intended to leave the UK but were unable to do so.

Automatic Overseas Tests

Full-time work overseas: You work sufficient hours overseas such that there is no significant break from your overseas work. A significant break is 31+ consecutive days where you don't work more than 3 hours overseas (excluding annual leave, sick leave, or parenting leave). This applies to both employees and self-employed individuals, but not to voluntary workers or workers on board vehicles, aircraft, or ships.

Sufficient hours: This means working an average of 35 hours or more per week over a 365-day period. The 365-day period can start at any point during the tax year (it does not need to last the entire tax year). To calculate this, you take the total hours worked overseas during the 365-day period (excluding days when you work more than 3 hours in the UK), divide by the number of weeks in that period, and if the result is 35 hours or more per week, you are working sufficient hours.
Sufficient Hours Calculator (Overseas Work):
Calculation Method:
Working in the UK: Count the number of days during the tax year when you did substantive work in the UK for more than 3 hours. This includes any work-related activities, not just your main job.

Substantive work: Work that is more than 3 hours per day. This includes employment, self-employment, and any other work activities. It does not include activities that are not work (such as leisure, rest, or travel that is not itself work).
Significant break: A period of at least 31 consecutive days where you did not work more than 3 hours overseas on any of those days. Days when you would have worked but were on annual leave, sick leave, or parenting leave are not counted as breaks.

Automatic UK Tests

Home in the UK: A home is a building (or part of a building) that is available for your use and is suitable for use as a residence. This includes owned or rented properties, but not hotels or temporary accommodation. You must have a right to use the property and it must be available for your use during the relevant period. If you have more than one UK home, consider each separately.
Present in home: Count the number of days during the tax year when you were physically present in your UK home. This includes overnight stays and days when you were present at any point during the day.
91 consecutive days: There must be at least one period of 91 consecutive days during the tax year when you had a UK home available for your use. At least 30 of these 91 days must fall within the tax year.
Overseas home: A home outside the UK that is available for your use and suitable for use as a residence. This includes owned or rented properties in other countries.
Present in overseas home: Count the number of days during the tax year when you were physically present in your overseas home.
Full-time work in the UK: You work full-time in the UK for any period of 365 days that falls within the tax year. The 365-day period can start at any point during the tax year (it does not need to last the entire tax year). More than 75% of the days when you do more than 3 hours of work must be days when you do more than 3 hours work in the UK. At least one day in the 365-day period (that is also in the tax year) must be a day when you do more than 3 hours work in the UK.

Sufficient hours: This means working an average of 35 hours or more per week in the UK over a 365-day period. The 365-day period can start at any point during the tax year (it does not need to last the entire tax year). To calculate this, you take the total hours worked in the UK during the 365-day period (excluding days when you work more than 3 hours overseas), divide by the number of weeks in that period, and if the result is 35 hours or more per week, you are working sufficient hours in the UK.
Sufficient Hours Calculator (UK Work):
Calculation Method:

Sufficient Ties Test

Select all UK ties that apply to you. For each tie, tick all criteria that apply:

Family Tie

Note: If a child turns 18 during the tax year, only the part of the year before their 18th birthday counts for the family tie. The child must be under 18 for at least part of the tax year and UK resident during that period.
Note: If a child turns 18 during the tax year, only count the days you see them before their 18th birthday. You must see them in the UK for at least 60 days during the period when they are under 18.

Accommodation Tie

Work Tie

Substantive work: Work that is more than 3 hours per day. This includes employment, self-employment, and any other work activities. It does not include activities that are not work (such as leisure, rest, or travel that is not itself work).

90-Day Tie

Country Tie

Only applies if you were UK resident in one or more of the previous 3 tax years

Split Year Information

Only complete this section if you are UK resident and left or arrived in the UK during the tax year.

Case 1: Work Full-Time Overseas

Case 2: Partner Works Full-Time Overseas

Case 3: Cease to Have UK Home

Case 4: Starting to Have a Home in the UK Only

Case 5: Starting Full-Time Work in the UK

Case 6: Ceasing Full-Time Work Overseas

Case 7: Partner Ceases Full-Time Work Overseas

Case 8: Starting to Have a Home in the UK