How should I track days for tax residency?
Keep a dated record of every stay by jurisdiction and tax-year window, then review it alongside the local rules and ties that can change the result. Do not treat a simple 183-day total as a complete answer.
The useful part of a tracker is not a generic number. It is a travel record you can inspect by place and by the correct tax-year window before you need it.
Record the underlying days
Keep dates, places and supporting evidence. The UK's guidance, for example, asks people to keep records that help establish days and ties. Other countries can use different definitions and evidence.
Capture a day while it is easy to explain. Passport movements, tickets, accommodation, work records and a note about an unusual journey can all be more useful than trying to reconstruct the same period months later. A record should show the facts first; a threshold calculation comes after that.
Use the correct review window
Do not assume every country uses the calendar year or a single annual total. The US substantial-presence test uses a weighted three-year calculation, while the UK Statutory Residence Test has its own tax-year framework. Separate the places you need to review and check the current official rule for each one.
Treat thresholds as prompts
183 days is a common headline, not a global law. Some rules use different windows, lower thresholds or non-day ties. The United States substantial presence test uses weighted days across three years; the UK test includes automatic tests and ties.
A day total can tell you where to look first, but it cannot decide the relevance of a home, family, work, immigration status or treaty. If a result could affect tax filings or a move, ask a qualified adviser to apply the full facts.
How Flags Tax helps
Flags Tax helps maintain a private day record from photo information and manual confirmation, then highlights potential thresholds for review. It is an early-warning tool, not tax advice. Read what Flags tracks, the 183-day rule and the relevant official guidance for your situation.
Sources
- Flags: Country Days TrackerApple App Store
- RDR3: Statutory Residence Test (SRT) notesHM Revenue & Customs
- Substantial presence testInternal Revenue Service
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