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.
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.
Common questions
What counts as a UK day for the Statutory Residence Test?
HMRC counts a UK day as a day you are in the UK at midnight at the end of that day. The tax year used for the count runs from 6 April to 5 April.
How many days can I spend in the UK without being resident?
Spend 183 days or more in a tax year and you are automatically UK resident. Spend fewer than 16 days, if you were UK resident in one of the last three years, and you are automatically non-resident. Between those figures, residence is decided by the sufficient-ties test.
Does this tool decide whether I am UK resident?
No. It flags which day-count band you fall in, but it does not decide your residence, which also depends on the automatic UK and overseas tests and your exact number of UK ties. Source: HMRC RDR3 Statutory Residence Test guidance.
What are the sufficient ties?
The sufficient-ties test looks at connections such as family, available accommodation, work and time spent in the UK. The more days you spend in the UK, the fewer ties are needed to make you resident. This is general information, not tax advice: take professional advice for your own position.
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Editor, Dates & Times
Oliver Mackman is the named editor of Dates & Times and a director of Best Business Loans Ltd (Companies House 16833937), the company that operates the site. He is accountable for its editorial standards, sourcing and corrections, and requires every result to cite the underlying date maths and the official UK source behind it, such as the gov.uk Bank Holidays API.
Last reviewed: 12 June 2026