UK Statutory Residence Test assessment

Work through the ordinary SRT sequence using your residence history, confirmed automatic tests, UK ties and adjusted day count. Missing facts remain visible.

From a day count to a residence assessment

Use a tax year from 6 April to 5 April. Confirm the full definitions linked beside each question.

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Save a draft to keep these answers when you leave the page.

1 Year, presence and earlier residence

Tax-year ending year

6 April 2025 – 5 April 2026

UK midnight dates

All dates physically in the UK at midnight, before exclusions.

UK resident in ANY of the previous three tax years?

Use tax years, not calendar years. A split year counts as a UK-resident year for this lookback. HMRC detail

Days with more than 3 hours of UK work

Include relevant work on transit or exceptional dates. Exactly 3 hours does not qualify; 40 qualifying days creates a work tie.

Adjust transit, exceptional and daytime dates

Only enter separately confirmed, distinct dates. Exceptions do not reduce home-test facts, workdays or the country tie.

Qualifying transit midnights

Through-ticket travel between two places outside the UK, arriving and leaving next day as a passenger, with no substantial unrelated activities. Transit conditions.

Confirmed exceptional midnights

Beyond your control and preventing departure; annual maximum 60, not an automatic allowance. Eligibility.

Qualifying daytime-only visits

Separate dates present without staying at midnight, excluding qualifying transit. After 30, the deeming rule can add dates if prior residence and 3 ties qualify.

90-day tie using prior-year MIDNIGHTS only?

For the deeming rule's three-tie condition, exclude previously deemed daytime visits from the 90-day tie check. Confirm against RFIG20720; this can differ from the ordinary 90-day tie. HMRC detail

2 Automatic overseas work test

Sufficient hours overseas with no significant break for the whole tax year?

Confirm the statutory sufficient-hours calculation, normally an average of at least 35 hours using the adjusted reference period. No 31-day significant break under HMRC's rules. The calculator separately checks fewer than 91 UK days and fewer than 31 UK workdays. HMRC detail

3 Other automatic UK tests

Does the COMPLETE statutory UK-home test apply?

A qualifying UK home for a continuous 91-day period with at least 30 days of the period in this tax year; present at that home on at least 30 separate days; no overseas home or fewer than 30 days at EACH overseas home. Check each UK home separately. Ownership alone is insufficient. HMRC detail

Does the COMPLETE 365-day UK work test apply?

Confirm sufficient full-time UK hours with no significant break over a qualifying 365-day period. It must overlap this tax year, have strictly MORE than 75% of >3-hour workdays in the UK, and include at least one such UK workday in both the period and tax year. Exactly 75% fails this test. HMRC detail

4 Sufficient UK ties

Family tie?

A qualifying UK-resident spouse, civil partner, cohabiting partner or minor child. Separation, time with children and full-time-education exceptions require the detailed definition. HMRC detail

Accommodation tie?

Accommodation available for at least 91 continuous days and at least one night spent there. A close relative's home normally needs at least 16 nights. HMRC's rules on gaps of up to 15 days also matter. HMRC detail

Ordinary 90-day tie?

More than 90 UK days in either of the previous two tax years, with the applicable counting adjustments. Exactly 90 does not create this tie. HMRC detail

Country tie (previous residents only)?

UK is the country with the greatest number of midnights in this tax year, including a joint maximum. Use actual midnights, including exceptional dates; deemed daytime visits do not change this comparison. HMRC detail

Moving country or a special case?

Moved to or from the UK during this tax year. Relevant job on a vehicle, aircraft or ship, with at least 6 qualifying cross-border trips. This assessment is for someone who died during the tax year.

Death-year and relevant transport-job rules need a separate assessment; this tool stops at review rather than applying ordinary tables. Split-year treatment is considered only after whole-year UK residence is established.

Read the result in order

The assessment checks adjusted presence against 183, then the applicable overseas tests, then UK home/work tests and sufficient ties. If unconfirmed facts could produce different outcomes, the result asks for those facts. A definitive conditional result is possible when missing facts cannot change it.

Same days, different result

With 100 counted days, no automatic test and two ties: a resident in any of the prior three years meets the sufficient ties threshold. Someone nonresident in all three needs three ties, so two does not meet it. The example button lets you switch residence history and compare.

After a move

If the whole-year result is resident, review split-year treatment separately. This assessment does not choose split-year cases or dates, compute tax, decide treaty residence or process death-year modifications.

More help with the facts

UK ties definitions and both tables · Midnight, exceptional and deemed days · Count UK travel dates.

Official sources

Guidance checked 5 October 2026. Results depend on the facts you confirm; tax filing, treaty claims and immigration eligibility need separate review.