Use this calculator only if you have already confirmed that you do not qualify under the Automatic Overseas Tests (which would make you automatically non-resident) and do not meet the Automatic UK Tests (which would make you automatically resident — e.g., 183+ days in the UK). The Sufficient Ties Test applies to everyone in between and is the most nuanced layer of the SRT.
Quick Reference: Day Thresholds by Tie Count
| Number of UK Ties | Resident if ≥ X days — Arriver (Not UK-resident in any of prior 3 years) |
Resident if ≥ X days — Leaver (UK-resident in 1+ of prior 3 years) |
|---|---|---|
| 4 or 5 ties | 46 days | 16 days |
| 3 ties | 91 days | 46 days |
| 2 ties | 121 days | 91 days |
| 1 tie | 183 days | 121 days |
| 0 ties | Not resident via this test | 183 days |
1Were you UK-resident in any of the 3 previous tax years?
If you were UK-resident in at least one of the three tax years ending before the current tax year, you are a "Leaver." If not, you are an "Arriver." Leavers face stricter thresholds and have access to a fifth tie (the Country Tie).
2How many days did you spend in the UK this tax year?
A day counts as a UK day if you are present in the UK at midnight and are not in international transit. The UK tax year runs from 6 April to 5 April the following year.
3Which ties do you have to the UK?
Select all ties that apply to you during the tax year being assessed. The more ties you have, the fewer days you can spend in the UK before becoming resident.
Your spouse, civil partner, or a minor child (under 18) is UK-resident during the tax year — and you are not estranged from that person.
You have a place to live in the UK available to you for a continuous period of at least 91 days in the tax year, and you spend at least one night there during the year.
You work in the UK for at least 40 days during the tax year. A day counts as a "work day" if you work more than 3 hours in the UK on that day.
You spent more than 90 days in the UK in either of the two previous tax years.
Build an Audit-Proof Day Count Log
Knowing your residency status is only half the battle. HMRC may ask you to prove where you were on every day of the tax year. The Domicile365 App creates an automatic GPS-verified, timestamped record of every location — exactly the evidence you need to defend any SRT determination. It also tracks UK overnight counts against the April 6 – April 5 fiscal year.
Start a free 60-day trial — no credit card required.
