UK Tax Residence Indicator (Statutory Residence Test)

Days in the UK this tax yearDays you were here at midnight, from 6 April to 5 April

days

Were you UK tax resident in any of the last 3 tax years?

This changes which thresholds apply, so it matters.

Work

You work full-time abroadBroadly 35+ hours a week average overseas, fewer than 91 days in the UK, and no more than 30 UK work daysYou work full-time in the UKA sustained period of full-time work in the UK

Your UK home

For a stretch of about three months or more this year, was the UK effectively your only home? That means you used a UK home on at least 30 days, and either had no home abroad or spent under 30 days at any home you have abroad.

Your UK tiestick any that apply

Family tieYour spouse, civil partner or partner (living together as such), or a minor child under 18, is UK resident for tax, subject to the detailed rulesAccommodation tieYou have a place to live in the UK available to you for a continuous period of at least 91 days, and you use it for at least one night (extra rules for a relative's home)Work tieYou worked in the UK on at least 40 days in the year, counting days you did more than 3 hours of work, under the SRT work-day rules90-day tieYou spent more than 90 days in the UK in at least one of the two previous tax years

Enter your days in the UK and answer the residence question to see an indication.

An indication, not a determination. This tool does not take into account all SRT conditions. In particular it does not fully assess the automatic UK home test, split-year treatment, the deeming rule, or the detailed conditions behind each tie. Your actual position depends on your full facts.

Home test: can make you UK resident even with few UK days if the UK is effectively your only home. If you have or had a UK home this year, confirm this separately.
Deeming rule: if you have at least 3 UK ties and are in the UK on more than 30 days, some days you are not here at midnight can still count. This can change the result near the 16, 46, 91 or 120 day marks.
Split-year treatment: even if this shows you resident for the year, you may be resident for only part of it. The tool does not assess this.
Full-time work: the tool does not check the 31-day UK work limit, the significant-break condition, or the detailed work-day rules.
It also does not apply the special automatic tests that can apply in a year of death.

When this tool is most likely to be wrong

You have or had a UK home this year and spent at least 30 days there
You worked in the UK on more than 30 days for more than 3 hours each
You have at least 3 UK ties and were in the UK on more than 30 days
You are close to the 16, 46, 91 or 120 day thresholds
You are unsure of your residence status in the previous 3 years
Your spouse, partner or minor child may or may not be UK resident
You have a UK property that may or may not count as a home

Are you UK tax resident?