Run the automatic overseas tests, the automatic UK tests, and the sufficient ties test on one page. Each tie you tick moves your day ceiling as you go.
Count the days you were in the UK at midnight. If you're a leaver with 3 or more ties and frequent day trips, the deeming rule can add days, so check RDR3.
Decided by: Fewer than 16 UK days (automatic overseas test). Split-year treatment, the deeming rule, and exceptional circumstances can change the picture. This is arithmetic, not a determination.
Nothing you type leaves this page or is saved. The calculation runs entirely in your browser, and a result link keeps your answers after the #, a part of the URL the browser never sends to any server.
UK Statutory Residence Test. Calculated with zerocrew.ai/apps/flags-tax/tools/uk-statutory-residence-test-calculator. Arithmetic only, not tax advice.
The test runs three parts in strict order: the automatic overseas tests (meet any one and you're non-resident), the automatic UK tests (meet any one and you're resident, including 183 or more days), and the sufficient ties test, where your number of UK ties sets the day count that makes you resident. Your prior residence changes every threshold.
How many days can I spend in the UK without becoming tax resident?
It depends on your ties and your prior residence, not on a flat number. If you left the UK with four or more ties, you can become resident from 16 days, while an arriver with one tie or none stays non-resident up to 182 days. The ties table in the calculator shows your own ceiling as you tick each tie.
What counts as a day under the Statutory Residence Test?
Generally a day you're in the UK at midnight. Transit days and days with exceptional circumstances have their own rules, and the deeming rule can add days for some leavers with three or more ties who make frequent day trips. HMRC's RDR3 guidance has the details.
What are the UK ties?
Family (a UK-resident spouse, partner, or minor child), accommodation (a place to live available for 91 or more consecutive days that you use at least one night), work (40 or more days of more than 3 hours' work), the 90-day tie (90 or more UK days in either of the two previous tax years), and, for leavers only, the country tie (more midnights in the UK than in any other country).
Does this store my data?
No. The calculator runs entirely in your browser, and nothing you type leaves the page or is saved. A result link keeps your answers in the part of the URL after the #, which the browser never sends to a server.
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