UK residence test calculator: 2026/27
UK SRT Day Counter 2026/27: Statutory Residence Test
Schedule 45 Finance Act 2013 Statutory Residence Test for 2026/27: three Automatic Overseas Tests (under 16 / 46 days, work abroad 35hr/wk + 30 UK work days max), three Automatic UK Tests (183 days, only home, full-time work UK 75%), Sufficient Ties Test with 5 ties (family, accommodation, work, 90-day, country leaver-only), arriver vs leaver day-band thresholds, 60-day exceptional circumstances deeming, split-year treatment 8 cases, and FIG-regime interaction post-April 2025.
Overview
The Statutory Residence Test (SRT) was introduced by Schedule 45 Finance Act 2013 (effective 6 April 2013) to replace the previous case-law-based UK residence test. The SRT applies three layers in sequence: Automatic Overseas Tests (any one = non-resident), Automatic UK Tests (any one = resident, if no Automatic Overseas Test applied), and the Sufficient Ties Test (applied where neither automatic test was conclusive). The test operates entirely on day counts and personal ties; subjective factors are irrelevant.
Day counting uses the "midnight test" - a day counts if you are in the UK at midnight at the end of the day. Up to 60 days per year can be excluded for "exceptional circumstances" beyond your control. Two important categorisations: "arriver" (NOT UK-resident in any of prior 3 years) and "leaver" (UK-resident in at least one of prior 3 years), each with different Sufficient Ties Test thresholds and different applicable ties.
Post-6 April 2025 the SRT has become more important under the new FIG (Foreign Income and Gains) regime because the 4-year exemption for new arrivers depends on 10 consecutive prior tax years of SRT non-residence, and the new 10-of-20 IHT long-term-resident trigger runs on SRT day-count residence. Meticulous SRT records have become essential for internationally-mobile individuals planning UK arrival or departure.
Arriver day thresholds (not UK-resident in prior 3 years)
| Days in UK | Ties required for residence | Notes |
|---|---|---|
| Under 16 days | Automatic non-resident | Automatic Overseas Test (b): not UK-resident in any of prior 3 years AND under 46 days. The 16-day threshold gives extra margin for short business trips. |
| 16 - 45 days | Automatic non-resident | Under 46 days for an arriver = automatic non-resident under AOT(b) regardless of any ties. |
| 46 - 90 days | 4 ties required | Resident only if you have all 4 applicable ties (family, accommodation, work, 90-day). |
| 91 - 120 days | 3+ ties required | Resident if 3 or more ties. |
| 121 - 182 days | 2+ ties required | Resident if 2 or more ties. |
| 183+ days | Automatic UK resident | Automatic UK Test (a): 183 days in any tax year = automatic UK resident regardless of ties. |
Leaver day thresholds (UK-resident in 1+ of prior 3 years)
| Days in UK | Ties required for residence | Notes |
|---|---|---|
| Under 16 days | Automatic non-resident | Automatic Overseas Test (a): UK-resident in 1+ of prior 3 years AND under 16 days. The strictest non-resident threshold. |
| 16 - 45 days | 4+ ties required | Resident if 4 or 5 ties. Leavers have an extra country tie not applied to arrivers. |
| 46 - 90 days | 3+ ties required | Resident if 3 or more ties. |
| 91 - 120 days | 2+ ties required | Resident if 2 or more ties. |
| 121 - 182 days | 1+ ties required | Resident if any 1 tie present. |
| 183+ days | Automatic UK resident | Same automatic threshold as arrivers. |
The 5 Sufficient Ties
| Tie | Test | Arriver | Leaver |
|---|---|---|---|
| Family tie | UK-resident spouse / civil partner / minor children (under 18) | Applies | Applies |
| Accommodation tie | UK accommodation available for 91+ continuous days, used for at least 1 night during the year (16+ nights if family member) | Applies | Applies |
| Work tie | 40+ days in the year doing 3+ hours of UK work | Applies | Applies |
| 90-day tie | 90+ days in UK in either of the previous 2 tax years | Applies | Applies |
| Country tie | More days spent in UK than in any other single country | Does NOT apply | Applies (extra tie for leavers only) |
Arrivers have 4 applicable ties (family, accommodation, work, 90-day). Leavers have 5 applicable ties (the 4 above plus the Country tie). The Country tie - more days in UK than in any other single country - applies to leavers only and reflects the structural assumption that a recent UK resident maintaining wider personal ties has stronger residual connection to the UK.
Automatic Overseas Tests and Automatic UK Tests
Automatic Overseas Tests (any one = non-resident)
- (a) Leaver test - UK-resident in 1+ of prior 3 years AND under 16 days in UK in current year.
- (b) Arriver test - NOT UK-resident in any of prior 3 years AND under 46 days in UK in current year.
- (c) Work-abroad test - full-time work abroad (35+ hrs/wk average), at most 90 UK days, at most 30 UK work days (3+ hours each).
Automatic UK Tests (any one = resident, if no AOT applied)
- (a) 183 days - 183 days in UK in tax year.
- (b) Only home - UK home 91+ continuous days, used 30+ days, no overseas home OR no 30+ days at any overseas home.
- (c) Full-time work UK - 75%+ of working days in UK across 365-day rolling period overlapping the tax year.
Frequently asked questions
What is the UK Statutory Residence Test?
The Statutory Residence Test (SRT) is a UK tax test introduced by Schedule 45 Finance Act 2013 (effective from 6 April 2013) that determines whether an individual is UK-resident for Income Tax and Capital Gains Tax purposes in any tax year. The test replaced the previous case-law-based residence test which was widely considered unclear. The SRT has three layers applied in sequence: (1) Automatic Overseas Tests - if any applies, you are non-UK-resident; (2) Automatic UK Tests - if any applies (and no Automatic Overseas Test applied), you are UK-resident; (3) Sufficient Ties Test - applied where neither automatic test gave a conclusive answer, combining UK days with up to 5 personal ties. The SRT operates entirely on day counts and personal ties; subjective factors like "where you feel at home" are irrelevant.
How does day counting work under SRT?
The standard rule (the "midnight test") counts a day if you are in the UK at midnight at the end of the day. Arriving at Heathrow at 11pm and leaving the next morning = 1 day. Arriving at 1am and leaving same evening at 11pm = 0 days. Transit days where you are in the UK only for travel connection with no business or social activity may be excluded ("transit day" rule). Days where you are in UK due to "exceptional circumstances" beyond your control (serious illness, family death, civil unrest, natural disaster preventing departure) can be excluded up to 60 days per tax year. The deeming rule (the "60-day rule") covers individuals who would otherwise be non-resident solely because of exceptional days; the days are deemed to count as UK days under specific conditions.
What is the difference between an arriver and a leaver?
An "arriver" is someone who was NOT UK-resident in any of the 3 preceding tax years. A "leaver" is someone who was UK-resident in at least one of the 3 preceding tax years. The distinction matters for the Sufficient Ties Test thresholds and for which ties apply. Leavers have an extra Country tie (more days in UK than any other country) that arrivers do not have - reflecting the structural assumption that a long-term UK resident would have wider personal ties keeping them in the UK. Leavers also face stricter day thresholds in the Sufficient Ties Test - a leaver with 1 tie is resident at 121-182 days, while an arriver with 1 tie is non-resident in the same band.
How are the 5 ties defined?
(1) Family tie - UK-resident spouse, civil partner, or minor children (under 18). A common scenario: husband moves overseas for work but wife and children remain UK-resident; the husband has a Family tie. (2) Accommodation tie - UK accommodation available for 91+ continuous days at any point in the tax year AND used by you for at least 1 night during the year (16+ nights if a family member). Includes own property, rented property, parent's spare room. (3) Work tie - 40+ days in the year doing 3+ hours of UK work each. The 3-hour test is the minimum for a working day under SRT. (4) 90-day tie - 90+ days in UK in either of the previous 2 tax years (lagged measure). Captures established UK presence patterns. (5) Country tie - more days spent in UK than in any other single country during the year (leavers only). Applies to people who genuinely live a multi-country lifestyle.
What are the Automatic Overseas Tests?
Three Automatic Overseas Tests, any one of which gives non-residence. (a) Leaver test - UK-resident in 1+ of prior 3 years AND under 16 days in UK in the current year. (b) Arriver test - NOT UK-resident in any of prior 3 years AND under 46 days in UK in the current year. (c) Work-abroad test - full-time work abroad (35+ hours per week average across the tax year), at most 90 days in UK, at most 30 work days in UK (where "work day" = 3+ hours of UK work). The work-abroad test (c) is the key route for genuine overseas-relocated workers; it requires substantial documentary evidence of the foreign employment and the 35-hour weekly average across the year (with no extended break of more than 30 days).
What are the Automatic UK Tests?
Three Automatic UK Tests, any one of which gives UK residence (if no Automatic Overseas Test applied). (a) 183 days in UK in the tax year - the simplest and most-widely-known rule. (b) Only-home test - had a home in UK for 91+ continuous days, used the UK home for at least 30 days, AND either no overseas home OR no 30+ days spent in any overseas home. The "only home" test catches individuals who maintain a UK home as their primary domicile even with substantial overseas presence. (c) Full-time work test - 75%+ of working days in the UK in a 365-day rolling period that overlaps the tax year. Designed to capture UK-based workers regardless of day count.
How does split-year treatment work?
In a year where you arrive in or leave the UK partway through, the SRT generally treats you as UK-resident for the WHOLE tax year - the test is applied annually. Split-year treatment under Schedule 45 Part 3 FA 2013 provides 8 specific "cases" where the tax year is split into a UK part and an overseas part: Cases 1-3 cover departure scenarios (full-time work abroad, accompanying spouse, ceasing only home in UK); Cases 4-8 cover arrival scenarios (starting full-time work in UK, ceasing full-time work abroad, accompanying spouse arriving, starting only home in UK, starting to have only home in UK). Each case has specific qualifying conditions that must be met. Where split-year applies the individual is taxed only on the UK income/gains relating to the UK part of the year. Split-year is a relief from the default annual-residence rule and not the default position.
What records must I keep?
Day-by-day evidence of UK presence and UK ties throughout the tax year. Practical record-keeping: travel itinerary (flight bookings, boarding passes, train tickets, ferry/Eurostar tickets) for every UK arrival and departure; accommodation records (UK and overseas) showing the dates of availability and actual use; employment / work records showing the 3-hour test compliance on relevant days; family records establishing dependents' residence; banking and payment-card records as corroborating evidence of location. Specialist UK tax software (StepChange Tax, Residence Tax, ResidenceTracker, Residential Tax Tracker) automates day-counting from passport-scan or phone-location data. HMRC enquiries into SRT positions can run for up to 6 years (and 20 for deliberate misrepresentation); records should be retained for at least 6 years after the relevant tax year.
How does SRT interact with the FIG regime post-April 2025?
SRT remains the entry-gate test for UK residence under the post-April-2025 FIG regime. The FIG 4-year exemption for new arrivers applies only to individuals who have been non-UK resident under SRT for the 10 consecutive tax years preceding their arrival. The 10-year IHT long-term resident clock similarly runs on SRT day-count residence. Practical implication: meticulous SRT day-count records become MORE important under the post-2025 regime because the FIG exemption is a binary qualification and one borderline year of UK residence in the prior 10 can disqualify the entire 4-year exemption. Specialist tax advice essential for any internationally-mobile individual contemplating UK arrival. See our UK Non-Dom FIG regime guide for full structural detail.
What is the 60-day exceptional circumstances rule?
Days when the individual is unable to leave the UK due to exceptional circumstances beyond their control can be disregarded up to a maximum of 60 days per tax year. Qualifying exceptional circumstances include: sudden serious illness or injury preventing travel; sudden serious illness or death of a close family member requiring you to remain in UK; civil unrest or political event in destination country; natural disaster preventing departure; UK Foreign Office travel ban; closure of UK airports due to volcanic ash / extreme weather. NOT qualifying: voluntary additional UK days for personal reasons; planned medical treatment in UK; minor weather disruption to original travel plans. The 60-day cap is the maximum across all categories combined in a tax year; the deeming rule still applies on the basic SRT framework regardless of the exceptional circumstances claim.
How does the work-abroad Automatic Overseas Test work?
The work-abroad test (Automatic Overseas Test c) is the key residence-break route for genuine overseas-relocated workers. Three conditions all required: (1) full-time work abroad - 35+ hours per week average across the tax year with no extended break of more than 30 days (excluding annual leave, sick leave, parental leave); (2) at most 90 days in UK in the tax year; (3) at most 30 UK work days (where a UK work day = 3+ hours of UK work in the day). The hours-per-week average is calculated across all working days in the year (typically 250 work days at 35 hours = 8,750 minimum hours). Significant documentary evidence required: foreign employment contract, payroll records showing local-country withholding, day-by-day work diary, proof of overseas residence and tax filing in the host country. The test is widely used by oil and gas workers, international consultants, expatriate employees of multinational companies; HMRC scrutinises claims carefully and the 30-UK-work-day limit catches many "Friday flight home" patterns.
When should I seek specialist SRT advice?
Five trigger scenarios. (1) Year of arrival in or departure from UK - split-year treatment requires specific case qualification and the documentation is heavy. (2) Borderline day count - within 10 days of any SRT threshold (16, 46, 91, 121, 183 days) should be reviewed. (3) Multi-country lifestyle - more than one foreign country with material presence creates complexity in the Country tie test. (4) Complex employment structure - dual-employed (UK + overseas), seconded, working through PSC or umbrella across multiple jurisdictions. (5) Post-April-2025 FIG regime planning - any internationally-mobile individual considering UK arrival should structure SRT residence carefully given the FIG 4-year exemption and the 10-of-20 LTR IHT trigger. Specialist SRT advice typically costs £1,500-£5,000 for an initial review and £500-£2,000 / year for ongoing residence-tracking support. Worth the cost for any high-income or high-wealth individual where SRT residence directly affects substantial tax liability.
Related calculators and guides
- UK residence (SRT) guide - full SRT framework with detailed worked examples.
- UK Non-Dom FIG regime - post-April 2025 FIG 4-year exemption requiring 10-year prior non-residence.
- UK digital nomad tax - SRT for digital nomads and voluntary NI continuity abroad.
- Voluntary NI Class 3 contributions - maintaining UK State Pension while non-resident.
- UK Inheritance Tax rules - 10-of-20 long-term resident IHT trigger from April 2025.
- UK vs EU tax - cross-border arriver context.
- UK vs US dual-filer tax - SRT interaction with US worldwide-income taxation.