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NRI & International · United Kingdom

UK Statutory Residence Checker

Check UK residence using the statutory test sequence: automatic overseas tests, automatic UK tests and sufficient ties.

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Values you enterComputed values

Scope: Full-year statutory residence decision support from verified day counts, automatic tests and ties. Split-year, death and specialist cases need review.

Day count

Normally midnight presence; include verified deeming-rule adjustments.

Eligibility

Work

Automatic tests

Confirm sufficient overseas work, no significant break and all HMRC conditions; the tool separately checks <91 UK days / <31 work days.

Confirm the qualifying 91-day period, UK home presence and overseas-home conditions from RDR3.

Confirm the qualifying 365-day period, UK work proportion and in-year UK workday conditions.

Ties

Use HMRC spouse/partner/child rules and exceptions.

Use HMRC availability and overnight-stay conditions.

Usually at least 40 UK days with more than 3 hours of work.

More than 90 days in at least one of the preceding two tax years.

Relevant only if resident in a preceding three-year tax year.

Scope

Result

Estimate

Non-UK resident

UK days entered90
Confirmed ties2
DecisionSufficient ties: fewer than 3, even including unresolved ties

Sufficient ties

TieStatus
Familyno
Accommodationyes
UK work (40 qualifying days)no
90-day historyyes
Country tieno

Assumptions & scope

  • Full-year statutory residence decision support from verified day counts, automatic tests and ties. Split-year, death and specialist cases need review.
  • Use the HMRC definitions of each tie and automatic test. The tool accepts verified conditions; it does not infer them from property ownership or nationality. Midnight days and any deeming-rule adjustment must already be included. Result covers a full tax year, not split-year allocation.

Disclaimer: Computed to the best of our knowledge, as per the laws, rules and official guidance of the country stated on this page in force on the date this website was last deployed (2 Oct 2026). Results are estimates for planning only and are not tax, legal, employment or investment advice. Please verify with the official sources listed, or a qualified professional, before relying on them. Rates and limits last reviewed on 1 Oct 2026.

How to use the UK Statutory Residence Checker

  1. 1

    Enter your own amounts, dates and verified eligibility facts. Sample values illustrate the calculation only.

  2. 2

    Check the breakdown and assumptions. Resolve any review-required items before using the result.

  3. 3

    Download the Figment PDF to retain the inputs, calculation, sources and scope.

How the calculation works

At least 183 UK days establishes the automatic UK day test.

Low-day overseas tests depend on prior residence; otherwise check confirmed work/home tests.

If no automatic test resolves residence, compare verified ties with the applicable day band.

Full-year statutory residence decision support from verified day counts, automatic tests and ties. Split-year, death and specialist cases need review.

Worked example

  • A person resident in a preceding three-year tax year, spending 90 days in the UK, needs 3 ties under the sufficient-ties test.
  • With 2 confirmed ties and all automatic tests confirmed not met, the full-year result is non-resident.

What this tool covers

Full-year statutory residence decision support from verified day counts, automatic tests and ties. Split-year, death and specialist cases need review.

Using the result

Keep underlying bank statements, travel records, contracts or invoices with the PDF, as applicable. Recalculate when the facts or assumptions change. A modelled result is not a filing, legal opinion or guarantee.

Frequently Asked Questions

No. The home and accommodation tests have specific conditions.