UK Statutory Residence Test calculator
The UK SRT compares your days against your ties. Enter both and see whether the sufficient-ties test makes you UK resident for the current tax year.
Days & status
Your UK ties
Working through the UK SRT
What is the UK Statutory Residence Test?
The SRT is how the UK decides tax residency. It runs in three stages: automatic overseas tests (which can make you definitely non-resident), automatic UK tests (including spending 183+ days in the UK), and the sufficient-ties test, which compares your UK days against the number of UK ties you have.
What are the UK ties?
There are five: a family tie, an accommodation tie, a work tie (40+ days working in the UK), a 90-day tie (90+ UK days in either of the prior two years), and a country tie (more days in the UK than any other country, applies to 'leavers' only).
What's the difference between an arriver and a leaver?
A 'leaver' was UK resident in one or more of the previous three tax years; a 'leaver' needs fewer ties to be resident at a given day count. An 'arriver' was not UK resident in any of the previous three years and gets more headroom.
Does this calculator replace HMRC's RDR3 guidance?
No. This is a simplified educational model of the sufficient-ties test. The full SRT also includes additional automatic tests, split-year treatment, and a deeming-days rule. Always confirm with HMRC's RDR3 guidance or a UK adviser.
Sources & further reading
Every rule on this page is drawn from primary sources. Verify the current law before making a residency decision.
Track your UK days automatically
Tax Days tracks the UK SRT alongside every US state, the federal SPT, Schengen, and 200+ countries, on your iPhone.
Read the full UK Statutory Residence Test guide.