UK statutory residence test calculator for the 183-day rule and UK ties
This UK statutory residence test calculator counts your UK days for a tax year, which runs from 6 April to 5 April, and works through HMRC's tests in order. A day counts when you are in the UK at midnight. It asks about your earlier years, your work, a UK home and your UK ties only when the answer can still change the result, then shows whether you are UK resident and which test decided it. Official sources: HMRC's RDR3 guidance note and the Residence and FIG Regime Manual.
Result
- UK days
- Not set
- Status
- Not set
- Test
- Not set
UK days are the midnights you spent in the UK in the selected tax year, plus any days the deeming rule adds. The status is your residence for the whole tax year, and the test line names the test that decided it.
How the statutory residence test decides your tax year
If you’ve been in the UK for 183 or more days you’ll be a UK resident. There is no need to consider any other tests.
If you meet any of the automatic overseas tests you will not be resident in the UK for that tax year. If you do not meet any of these tests go to step 3.
If you meet any of the automatic UK tests or the sufficient ties test, you will be UK resident for that tax year. If you do not meet any of these tests you will not be UK resident for that tax year.
Days an individual is present in the UK at the end of the day count as a day spent in the UK. If an individual is not present in the UK at the end of the day, that day will not count as a day spent in the UK. This is subject to the deeming rule.
Take a visit from 1 June to 10 June 2026, in the 2026 to 2027 tax year. It is 9 UK days, because you are not in the UK at midnight on 10 June, the day you leave. With 9 days the calculator asks nothing more and shows not resident: fewer than 16 days meets the first automatic overseas test if you were UK resident in one of the 3 tax years before, and fewer than 46 meets the second if you were not. Add a visit from 1 September to 30 November 2026 and the count is 99. Now the calculator asks whether you were UK resident in those 3 years, then about a UK home, full-time work in the UK and your ties. At 99 days someone who was resident needs 2 ties to be resident, and someone who was not needs 3.
The sufficient ties test weighs your UK days against your UK ties. If you were UK resident in any of the 3 tax years before, 16 to 45 days needs at least 4 ties, 46 to 90 needs 3, 91 to 120 needs 2, and over 120 needs 1. If you were not, fewer than 46 days is not resident, 46 to 90 needs all 4, 91 to 120 needs 3, and over 120 needs 2. The ties are a family tie, an accommodation tie, a work tie and a 90-day tie, and the country tie counts as a fifth only if you were resident in one of those 3 years.
The automatic overseas tests come first. If you work full-time abroad, with fewer than 91 UK days and fewer than 31 days of over 3 hours' work in the UK, you are not resident even if you have a UK home. A UK home or full-time work in the UK makes you resident when no overseas test applies, and then the ties do not matter.
A day in the UK with no midnight, such as the day you leave or a day trip, usually does not count. HMRC's deeming rule changes that if you were UK resident in one of the 3 tax years before, have at least 3 ties and have more than 30 such days in the year: every one after the 30th counts. In HMRC's own example, Angharad has 35 midnights in the UK and 57 other days here. The deeming rule adds 27, her count is 62, and with 3 ties she is resident. The calculator finds these days in your visits, which is why day trips belong in the list.
Some days come off the count. The day you arrive in transit does not count when you are passing through between two other countries and leave the next day without doing anything unrelated to the journey. Up to 60 days can also be ignored when exceptional circumstances beyond your control keep you here, such as a sudden serious illness or injury, a natural disaster or the outbreak of war. Leave those days out of the visits you enter.
Questions about the UK statutory residence test
How does the statutory residence test work?
It decides your UK residence one tax year at a time. With 183 days or more in the UK you are resident. With fewer, you are not resident if an automatic overseas test applies, such as fewer than 16 days after being UK resident in one of the 3 tax years before, or fewer than 46 days if you were not. Otherwise a UK home, full-time work in the UK, or enough UK ties for your number of days makes you resident, and if none of them does, you are not. The calculator runs the tests in that order and asks only what the result still depends on.
What is the 183-day rule in the UK?
If you spend 183 days or more in the UK in a tax year, you are UK resident for that year under the first automatic UK test, and no other test is needed. A day counts when you are here at midnight. Fewer than 183 days does not make you non-resident on its own: a UK home, full-time work in the UK or enough UK ties can make you resident with far fewer days.
Do the arrival day and the departure day count?
The day you arrive counts, because you are in the UK at midnight, and the day you leave does not. A visit from 1 June to 10 June is 9 days, and arriving and leaving on the same day counts as none. If you leave on 5 June and come back on 6 June, 5 June still does not count, so visits from 1 to 5 June and from 6 to 10 June are 8 days. Days with no midnight count only under the deeming rule.
How many UK ties do I need?
It depends on your UK days and on whether you were UK resident in any of the 3 tax years before. At 99 days, someone who was resident needs 2 ties and someone who was not needs 3. At 46 to 90 days, the numbers are 3 and all 4. The full bands are in the section above, and the country tie only counts if you were resident in one of those 3 years.
Which dates does the tax year cover?
The UK tax year runs from 6 April to 5 April. Choose the year in the calculator, such as 2026 to 2027, and it counts only the midnights inside it. A visit from 1 April to 10 April 2026 is 5 days in the 2025 to 2026 tax year and 4 days in 2026 to 2027.
Geostay records the days and counts each rule the way that rule counts them.
The app records which country your iPhone is in each day, even when it is closed, so there are no visits to type in. Its UK Statutory Residence Test counter counts your UK days at midnight from 6 April, applies the automatic tests and the sufficient ties test, and asks about a UK home, UK work and your ties when the answer changes the result.
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