UK Residency Calculators & Compliance Tools
People searching UK tax residency often have one immediate question: "How many days do I have left?" Calculate your allowance below.
Instant Remaining UK Days Calculator
Calculates your maximum allowed UK days & remaining tax-free balanceSelect your SRT status and number of UK ties to determine your statutory day limit under the UK tax year (April 6 – April 5).
Sufficient Ties Calculator
Full Interactive ToolDetailed evaluation for Family, Accommodation, Work (3-Hour Rule), 90-Day, and Country ties with custom scenario testing.
Split Year Qualification Tool
Cases 1 to 8 GuideMoving into or out of the UK mid-year? Check if you qualify under Cases 1–8 to split your tax year into resident and non-resident periods.
Check Split Year EligibilityUK ILR 180-Day Absence Calculator
Immigration & VisaTrack rolling 180-day absence limits for Indefinite Leave to Remain (ILR) and British Citizenship alongside your tax residency limits.
Launch ILR Absence CalculatorStart Here: Complete SRT Guide
If you are new to UK tax residency or evaluating your status for the current tax year (6 April – 5 April), start with our foundational guide.
Complete UK Statutory Residence Test (SRT) Guide
The Statutory Residence Test (SRT) is the legal standard used by HMRC to determine whether an individual is resident in the UK for tax purposes. This comprehensive guide breaks down the multi-tiered test flow: Automatic Overseas Tests, Automatic UK Tests, and the Sufficient Ties Test.
How the SRT Flow Works
- Step 1: Automatic Overseas Tests
If you meet any of the 3 overseas tests, you are automatically non-resident. - Step 2: Automatic UK Tests
If not automatically non-resident, check if you meet any of the 3 UK tests. If yes, you are automatically UK resident. - Step 3: Sufficient Ties Test
If neither automatic test applies, your residency depends on your number of UK ties combined with days spent in the UK.
UK Statutory Residence Test (SRT) Flow Diagram
Visualizing the step-by-step evaluation order mandated by HMRC Finance Act 2013:
Automatic Overseas Tests
Are you in UK <16 days (Leaver), <46 days (Arriver), or Working Full-Time Abroad?
YES → Non-UK ResidentAutomatic UK Tests
Are you in UK ≥183 days, Only Home in UK, or Working Full-Time in UK?
YES → UK ResidentSufficient Ties Test
Evaluate UK Ties (Family, Accommodation, Work, 90-Day, Country) vs. Days Spent.
Ties & Days MatrixStatutory Residence Rules Explained
Detailed legal tests governing UK statutory residence: Overseas Tests, UK Tests, Sufficient Ties Matrix, Work Tie 3-Hour rule, and 4-Year FIG regime.
Automatic Overseas Tests
If you satisfy any one of these three tests, you are automatically non-UK resident for the tax year:
- 1st Test: Spend <16 days in the UK during the tax year (and were UK resident in 1 or more of the 3 preceding tax years).
- 2nd Test: Spend <46 days in the UK (and were non-resident in all 3 preceding tax years).
- 3rd Test (Full-Time Work Abroad): Work full-time abroad (working ≥35 hrs/wk average abroad), spending <91 days in the UK and <31 UK work days (≥3 hours/day).
Automatic UK Tests
If not automatically non-resident, you are automatically UK resident if you meet any of these tests:
- 1st Test: Spend 183 or more days in the UK in the tax year.
- 2nd Test (Only Home): Have a home in the UK for 91+ consecutive days, present in that home for 30+ days in the tax year, and have no overseas home or spent <30 days in overseas home.
- 3rd Test (Full-Time UK Work): Work full-time in the UK for a period of 365 days without a significant break (≥35 hrs/wk average).
Sufficient Ties Test Matrix
If neither Automatic Overseas nor Automatic UK tests apply, your residency depends on your number of UK ties. The allowable days differ significantly between Leavers (resident in 1+ of last 3 tax years) and Arrivers (non-resident in all last 3 years).
| Days in UK | Leavers (Resident in 1+ of 3 prev. years) | Arrivers (Non-resident in last 3 years) |
|---|---|---|
| 16 to 45 Days | Resident if 4+ ties | Always Non-Resident |
| 46 to 90 Days | Resident if 3+ ties | Resident if 4+ ties |
| 91 to 120 Days | Resident if 2+ ties | Resident if 3+ ties |
| 121 to 182 Days | Resident if 1+ tie | Resident if 2+ ties |
Split Year Treatment
Under Split Year rules (Cases 1–8), a tax year can be split into a UK-resident period and a non-resident period when relocating mid-year.
Split Year GuideWork Tie & 3-Hour Rule
Working just 3 hours in a day (including checking work emails or taking calls) counts as a full UK work day under the SRT Work Tie test.
Work Tie & 3-Hour Rule Guide4-Year FIG & Non-Dom Reforms
Effective April 6, 2025, non-dom remittance basis is replaced by the 4-Year Foreign Income & Gains (FIG) regime. Learn day counting exit strategy.
Non-Dom Reforms Guide UK Non-Dom Exit Tracking GuideCommon UK Residency Mistakes
Avoid these critical traps that frequently trigger accidental UK tax residency during HMRC audits:
1. Misunderstanding Day Counting
Assuming spending part of a day counts as a day. Under standard SRT rules, a day only counts if you are present in the UK at midnight, unless deemed day rules apply. Domicile365's proprietary algorithm (Provisional Patent Application Filed) calculates midnight presence automatically without relying on static snapshots.
2. Ignoring Deemed Days
Frequent travellers with 3+ ties who visit the UK often without staying midnight can be caught under HMRC’s deemed day rule if they exceed 30 non-midnight departure days.
3. Assuming Split-Year is Automatic
Split-year treatment does not apply automatically simply because you moved mid-year. You must satisfy the strict criteria of one of Cases 1 through 8.
4. The 3-Hour Work Day Trap
Checking work emails, attending Zoom calls, or reviewing documents for just 3 hours while visiting the UK counts as a full UK work day toward your Work Tie limit.
5. Misjudging Transit Exceptions
Passing through the UK only avoids a midnight count if you do not engage in any work, meetings, or leisure activities during your transit stopover.
6. Relying on Spreadsheets
Manual Excel logs lack location verification timestamps, cell tower proof, and audit integrity, making them vulnerable during an HMRC tax investigation.
Manual Spreadsheets vs. Domicile365
Why high-net-worth individuals, executives, and tax advisors replace manual Excel logs with automated tracking:
| Compliance Feature | Traditional Spreadsheet Approach | Domicile365 Automated Tracking |
|---|---|---|
| Location Logging | Manual data entry (easy to forget) | Automatic passive background tracking |
| Day Count Accuracy | Subject to human error & miscounts | Automated midnight & 3-hour work detection |
| HMRC Audit Evidence | No physical evidence / easily challenged | Cryptographically signed PDF reports (verifiable & unalterable by third parties) |
| Threshold Alerts | No warning when approaching limit | Proactive notifications before breaching ties |
| Tax Advisor Reports | Re-formatting required for SA109 | Exportable PDF & CSV HMRC-ready reports |
Using Domicile365 for UK Compliance
How Domicile365 provides automated, audit-proof location tracking built specifically for HMRC Statutory Residence Test compliance.
Midnight & Overnight Tracking
Provisional Patent Application FiledHMRC defines a UK day based on physical presence at midnight. Domicile365 uses a proprietary algorithm to automatically calculate whether a user was present in the UK at midnight, tracking border crossings and overnight stays without relying on static snapshots.
UK Tax Year Setup
Unlike calendar-year tracking, Domicile365 natively formats your presence around the 6 April – 5 April UK tax year cycle and tracks overlapping international tax years simultaneously.
Cryptographically Signed Reports
Tamper-Proof Audit EvidenceGenerate official physical presence PDF reports that are cryptographically signed. Every report includes an embedded QR code and verification link so tax authorities (HMRC), auditors, and accountants can independently verify that the report has not been altered or modified since generation.
Audit Documentation
Defend against HMRC enquiries with tamper-proof, contemporaneous location logs, transit day evidence, and emergency transit logs stored securely on your device.
Why Trust Domicile365?
Built specifically for high-net-worth tax residency compliance.
Related International Residency Guides
Managing dual tax residency across multiple jurisdictions? Explore our dedicated country guides and calculators:
Start Tracking Your UK Residency Today
Never guess your UK day count or risk costly HMRC tax audits. Domicile365 automatically records your physical presence, alerts you before you breach your tie limits, and generates audit-proof evidence.
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