Your UK day count
Count days you were in the UK at midnight. Days of arrival/departure may or may not count — see HMRC RDR3.
Your residence history
Were you UK tax resident in each of the last three tax years?
Resident in the year before this one (Y−1)?
Resident two years ago (Y−2)?
Resident three years ago (Y−3)?
Are you leaving the UK (or have already left)?
Yes — leaving / have left
No — coming to the UK
This affects which automatic overseas tests apply and whether the country tie counts.
Automatic exemption
This can trigger automatic non-residence even with more UK days.
Did you work full-time abroad (≥35 hrs/wk) with fewer than 31 UK work days and fewer than 91 UK days?
Your UK ties
These only apply if the automatic tests don't give a clear answer. Select all that apply.
Family tie — spouse/civil partner or minor children are UK tax resident
Accommodation tie — you have a UK place to stay and used it for ≥1 night this year
Work tie — you did substantive UK work for ≥40 days (3+ hrs/day) this year
90-day tie — you spent more than 90 days in the UK in either of the previous two tax years
Country tie — the UK is the country you spent the most days in this tax year (leavers only)
Your verdict
Based on the HMRC Statutory Residence Test
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Answer the questions on the left
Work through the questions to see your verdict here.
How we got there
The test applied at each stage, in order
Your reasoning chain will appear here once you've answered the questions.
Your UK ties
Each tie that applies to you
Ties will appear here after you answer the questions.
This is guidance, not a legal determination. The Statutory Residence Test is complex legislation (Finance Act 2013, Sch. 45). This tool applies a good-faith interpretation of the HMRC RDR3 guidance but cannot account for every edge case, split-year treatment, anti-avoidance provisions, treaty overrides or specific HMRC practice. Residence has serious and potentially irreversible tax consequences. Always confirm your status with a qualified cross-border tax adviser or HMRC before taking action.