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Am I UK resident for tax?

Whether you're UK resident depends on your days here and your ties to the UK. Check it in a minute.

Your days

Days you were in the UK at midnight.

Were you UK resident in any of the last 3 tax years?
Do you work full-time abroad?

With fewer than 31 days working in the UK this year.

Was your only home in the UK?

For at least 91 days, and you spent 30 or more days there.

Do you work full-time in the UK?
Your UK ties
Does your partner or a child under 18 live in the UK?
Do you have somewhere to stay in the UK?

Available for 91 days or more, and you stayed at least one night.

Do you work in the UK on 40 or more days?

Days with more than 3 hours' work.

Did you spend more than 90 days in the UK in either of the last 2 tax years?

Your answer

Enter your days in the UK to see whether you're resident.

About this calculator

For people moving abroad, coming to the UK, or splitting their time between countries.

What happens to your answers

We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.

How it’s worked out

The test runs in order. You're not resident if you spent fewer than 16 days here (46 if you weren't resident in the last 3 years), or worked full-time abroad with fewer than 91 days here. You are resident if you spent 183 days or more here, your only home was here, or you worked full-time here. Otherwise, the more UK ties you have, the fewer days it takes.

Worked example

You're UK resident for tax this year: 3 UK ties, and 2 make you resident at 100 days.

100 days · resident in at least one of the last 3 tax years

Worked example, step by step
Days in the UK this tax year (where you were here at midnight)100
Automatic overseas testsNot met
Automatic UK testsNot met
Your UK ties3
Ties that make you resident at your days2
ResultUK resident

Based on HMRC's Statutory Residence Test guidance (RDR3).

Questions people ask

What counts as a day?

Usually, being in the UK at midnight. There are exceptions, for example for people in transit or kept here by exceptional circumstances.

What if I moved part-way through the year?

Split-year treatment may divide the year into a UK part and an overseas part. Talk to us.

More free calculators

Talk to us about your tax.

A free call with the team. We’ll contact you within 24 hours.

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