🇬🇧 Updated for tax year 2025/26 — HMRC confirmed rates

Statutory Residence Test

Determine your UK tax residence status for 2025/26. Step-by-step guide.

Step 1 of 5
Step 1

Automatic Overseas Tests

If any of these apply, you are automatically non-UK resident.

Test 1 — Fewer than 16 days in UK
You spent fewer than 16 days in the UK in the tax year.
Test 2 — Fewer than 46 days (not resident for 3+ prior years)
You spend fewer than 46 days in the UK and have not been UK resident in any of the three previous tax years.
Test 3 — Full-time work overseas
You work full-time overseas (35+ hrs/week) with fewer than 91 UK days and no more than 30 UK working days.
None of the above apply to me
Step 2

Automatic UK Resident Tests

If any apply, you are automatically UK tax resident.

Test 1 — 183+ days in the UK
You spend 183 days or more in the UK in the relevant tax year.
Test 2 — Only home(s) in UK
You have a UK home (no overseas home with 30+ days presence) and visit it on 30+ days.
Test 3 — Full-time work in the UK
You work full-time in the UK (avg 35+ hrs/week, 75% UK working days, no significant break).
None of the above apply to me
Step 3

Days in the UK

Days are counted when you are present in the UK at midnight.

days
Step 4

Count Your UK Ties

Select all UK ties that apply to you. More ties + more days = more likely UK resident.

Family Tie
Spouse/civil partner/cohabitee or minor child is UK resident this tax year.
Accommodation Tie
You have accessible UK accommodation available for 91+ days and spend at least one night there.
Work Tie
You work in the UK (3+ hrs/day) on 40 or more days in the tax year.
90-Day Tie
You spent more than 90 days in the UK in either (or both) of the two previous tax years.

Total ties selected: 0