RavenUK Statutory Residence Test calculator
Count your UK days for a tax year the way HMRC does: a day counts if you are in the UK at midnight. See which automatic test applies at 16, 46, 91 and 183 days, how many ties would make you resident, and what the deeming rule adds.
Results
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Not legal or tax advice. This calculator is an informational tool based on published rules as we understand them on 2026-09-25. Rules change and your facts matter; confirm your position with a qualified adviser or the authority before relying on it.
How the rule works
The Statutory Residence Test (Finance Act 2013, Schedule 45; HMRC guidance RDR3) decides whether you are UK tax resident for a tax year running 6 April to 5 April. It works in three steps:
- Automatic overseas tests. You are not resident if you spend fewer than 16 UK days (and were resident in one of the prior three years), fewer than 46 days (and were not), or fewer than 91 days while working full-time overseas.
- Automatic UK tests. You are resident if you spend 183 or more days in the UK, have your only home in the UK, or work full-time in the UK.
- Sufficient ties test. Otherwise, residence depends on how many UK ties you have for your day band. Leavers: 16–45 days need 4 ties, 46–90 need 3, 91–120 need 2, over 120 need 1. Arrivers: 46–90 days need 4 ties, 91–120 need 3, over 120 need 2.
A day counts when you are in the UK at midnight. The deeming rule (RFIG20720) adds departure days beyond the first 30 for leavers with three or more ties. This calculator models the day counts, the day-based automatic tests and the ties bands; it does not evaluate the home and full-time-work tests or exceptional-circumstances relief.
Worked example
Ben moved to Dubai in 2025 and was UK resident before that, so he is a leaver. In tax year 2026/27 he visits the UK four times: 10–24 May (14 midnights), a day trip on 1 August (0 midnights), 14 September–6 October (22 midnights) and 19 December–4 January (16 midnights).
Midnight days: 52. No automatic test applies (he is above 15 and below 183), so the sufficient-ties test decides: in the 46–90 band a leaver is resident with 3 or more ties. He has a 90-day tie and an accommodation tie (his parents' house), so with two ties he stays non-resident; a third tie, such as 40 UK workdays, would make him resident. His four departure days are qualifying days, but 4 is under the 30-day deeming threshold. Press "Load worked example".
Frequently asked questions
What is the midnight rule?
For the Statutory Residence Test a day counts as a day spent in the UK if you are in the UK at the end of the day (midnight). Your arrival day counts if you stay overnight; your departure day does not. Day trips that end abroad do not count, and transit days where you do not leave the airport (or do nothing unrelated to your journey) are ignored.
What do the 16, 46, 91 and 183 thresholds mean?
They are the automatic tests. Fewer than 16 days: automatically non-resident if you were UK resident in any of the previous three tax years. Fewer than 46 days: automatically non-resident if you were not. Fewer than 91 days: automatically non-resident if you work full-time overseas (with no more than 30 UK workdays). 183 days or more: automatically UK resident. Between those, the sufficient-ties test decides.
What is the deeming rule?
If you were UK resident in at least one of the previous three tax years, have at least three UK ties, and have more than 30 "qualifying days" in the year (days you were in the UK but not at midnight), then every qualifying day after the 30th is treated as a day spent in the UK. Turn it on in the calculator to see its effect; it exists to stop people avoiding residence by leaving before midnight.
What counts as a UK tie?
Family tie (spouse, civil partner or minor child resident in the UK), accommodation tie (a place to live available for 91 or more days that you use at least one night), work tie (40 or more UK workdays of more than 3 hours), 90-day tie (more than 90 UK days in either of the previous two tax years) and, for leavers only, the country tie (more UK midnights than any other single country).
When does the UK tax year run?
From 6 April to 5 April of the following year. The 2026/27 tax year runs from 6 April 2026 to 5 April 2027.
What about exceptional circumstances?
Up to 60 days spent in the UK because of exceptional circumstances beyond your control (serious illness, national emergency) can be disregarded for some day counts. The calculator does not model this; deduct such days yourself and keep evidence.