HMRC Statutory Residence Test day counter

The HMRC Statutory Residence Test counts a UK day as a day you are in the UK at midnight at the end of the day, across a tax year that runs 6 April to 5 April. Spend 183 days or more in the UK and you are automatically UK resident. Spend fewer than 16 days, and were UK resident in one of the last three years, and you are automatically non-resident. Between 46 and 182 days, residence is decided by the sufficient-ties test, where the number of UK ties needed to be resident falls as your days rise. This tool flags the band; it does not decide your residence, which also depends on the automatic tests and your exact ties.

Enter the number of UK days you were present at midnight this tax year, and the number of UK ties you have, to see which band of the test you fall in.

Your UK days

UK days this tax year (present at midnight) Number of UK ties (0 to 4)

Check the day-count bands

How this is worked out

The Statutory Residence Test counts a UK day as a day you are in the UK at midnight at the end of that day. A tax year runs 6 April to 5 April.

183 or more days: automatically UK resident
fewer than 16 days (and resident in one of the last 3 years): automatically non-resident
46 to 182 days: residence decided by the sufficient-ties test, comparing UK ties against a day-count table
the ties needed fall as your days rise: more days in the UK means fewer ties tip you into residence

This tool counts days and flags the band; it does not decide your residence, which also depends on the automatic UK and overseas tests and your exact ties. Source: HMRC RDR3 Statutory Residence Test guidance (gov.uk). This is general information, not tax advice: take professional advice for your own position.

For UK tax-year deadlines, see the tax-year deadline countdown, or browse all the calculators.

Source: HMRC RDR3 Statutory Residence Test guidance. This counts days only and does not decide residence. General information, not tax advice.