Skip to content
Horizon UK Tax Solutions
Free Tool

UK Statutory Residence Test calculator: am I UK resident?

The UK Statutory Residence Test decides whether you pay UK tax on your worldwide income, and it turns on day counts, your work pattern, and your ties to the UK. Answer a few questions for an instant, plain-English indication, with the deciding test and the full reasoning shown.

Your days & history

The UK tax year runs 6 April to 5 April.

Count each day you were in the UK at midnight (the end of the day).

Days you did more than 3 hours of work in the UK. Drives the work tie (40+ days).

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

This sets whether you're treated as a “leaver” or an “arriver”. It changes the day thresholds.

Used for the 90-day tie.

Used for the 90-day tie.

Work & ties

Tick anything that applies to you.

Enter your UK days and prior-year status to continue.

Your indicative status appears here

Fill in your days and ties, then hit calculate to see your verdict, the deciding test, and the full reasoning.

How it works

The SRT, applied in the right order

This calculator follows the Finance Act 2013 framework HMRC uses (RDR3). It gives you an instant indication, not formal advice.

Automatic tests first

We apply the automatic overseas tests, then the automatic UK tests. The first one that fires decides your status.

Then the sufficient ties test

If no automatic test settles it, we count your UK ties against the day band for arrivers and leavers.

A full reasoning trail

You get the deciding test, your ties met versus needed, and an auditable step-by-step of how we got there.

This is an indication, not advice. The SRT has nuances this tool does not fully model: split-year treatment, the only-home and full-time-work conditions, deemed days, and exceptional circumstances can all change the outcome. Your figures are processed instantly and are not stored unless you choose to email yourself the result.

For a definitive position (and the planning that follows from it), speak to a qualified adviser about your specific facts.

Frequently asked

UK tax residence: your questions answered

Your status is decided by the Statutory Residence Test, not by where you feel you live. The test looks at the days you spend in the UK, your work pattern and your ties to the UK, such as family, accommodation, work and time spent here in previous years. If you are UK resident you are taxed on your worldwide income; if you are non-resident you are generally only taxed on UK-sourced income such as rental income, employment income for work performed in the UK, and certain capital gains on UK property.

There is no single safe number. If you were UK resident in any of the previous three tax years, spending fewer than 16 days in the UK makes you automatically non-resident; if you were not, the threshold is fewer than 46 days. Spending 183 days or more always makes you resident, and between those points the outcome depends on how many UK ties you have.

Count the days you were in the UK at midnight during the tax year (6 April to 5 April) and enter them. Tell us whether you were UK resident in any of the last three tax years, which decides whether you are an arriver or a leaver. Then add your work pattern and any family, accommodation, work, 90-day or country ties. You will see whether you are UK resident or non-resident, the test that decided it, and the full reasoning.

Yes. It is free to use and follows the Finance Act 2013 framework HMRC uses (RDR3). Your figures are processed instantly and are not stored unless you choose to email yourself the result. It gives an instant indication, not formal advice.

The SRT has nuances this tool does not fully model: split-year treatment, the only-home and full-time-work conditions, deemed days, and exceptional circumstances can all change the outcome. For a definitive position, and the planning that follows from it, speak to a qualified adviser about your specific facts.

Horizon UK Tax Solutions

Get a definitive read on your residency

We advise internationally mobile individuals on UK residence, split-year treatment, and the tax planning that depends on getting your status right. Book a free clarity call and we'll walk through your situation together.

2025/26 tax returns due 31 January
WhatsApp