Determine your UK tax residence status step-by-step using the official SRT framework. Answer each question based on the current tax year (2025/26).
Step 1 of 5
Step 1
Automatic Overseas Tests
These tests, if met, automatically make you not UK tax resident for the year. Select any that apply.
Important: A "day" in the UK counts if you are present at midnight. Transit days (e.g. changing planes with no other activity) do not count. Up to 60 days may be excluded for exceptional circumstances.
Test A — Less than 16 days in UK
You were UK tax resident in at least one of the three previous tax years AND spend fewer than 16 days in the UK this year.
Test B — Less than 46 days (new arriver)
You were NOT UK tax resident in any of the three previous tax years AND spend fewer than 46 days in the UK this year.
Test C — Full-time work overseas
You work full-time abroad (avg 35+ hrs/week, no significant break), spend fewer than 91 days in the UK, and work in the UK for fewer than 31 days.
None of the above apply to me
Step 2
Automatic UK Resident Tests
If any of these conditions apply, you are automatically UK tax resident. Do any apply to you?
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 home in the UK (and no overseas home with 30+ days presence), and you visit your UK home on 30+ days during the year.
Test 3 — Full-time work in the UK
You work full-time in the UK (avg 35+ hrs/week over 365 days, >75% of working days are UK days, with no significant break).
None of the above apply to me
Step 3
Sufficient Ties Test — Days in UK
How many days did you spend in the UK during this tax year? Days count when you are present at midnight.
Exclude transit days and days due to exceptional circumstances (max 60).
Step 4
Count Your UK Ties
Select all UK ties that apply to you this tax year. The number of ties combined with your days in the UK determines your residence status.
Tip: The more ties you have and the more days you spend in the UK, the more likely you are to be UK tax resident. Leavers (previously resident) have a lower threshold than arrivers.
Family Tie
Spouse / civil partner / cohabitee or minor child is UK resident this tax year. (Minor children in full-time UK education only count if they spend 20+ days in the UK outside term time.)
Accommodation Tie
You have accessible UK accommodation available for 91+ days in the tax year and you spend at least one night there.
Work Tie
You work in the UK (more than 3 hours/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.
Country Tie (Leavers only)
You spent more midnights in the UK than in any other single country during the tax year.
Total UK ties selected: 0
Split year treatment: If you arrived in or departed from the UK this year, split year rules may apply, dividing the tax year into a resident and non-resident period. Anti-avoidance provisions may also apply. Consult a tax adviser.
⚠️ Important: This tool provides a general guide based on the UK Statutory Residence Test framework (Finance Act 2013). It does not constitute legal or tax advice. Individual circumstances vary significantly. Please seek professional tax advice specific to your situation before making decisions. Rates correct for tax year 2025/26.