UK Statutory Residence Test Decider
uk_statutory_residence_testRead-only
Whether you are UK tax resident this year — the full statutory test, not the 183-day myth. Runs the full UK Statutory Residence Test (FA 2013 Sch 45): automatic overseas tests, automatic UK tests, then the sufficient-ties tables. The 183-day figure everyone (and general AI) anchors on is only the ceiling — a leaver with 3 UK ties is resident at just 46 days, and at 121 days a single tie is enough. The input that decides which table applies — were you UK-resident in any of the 3 prior tax years — is the one users never volunteer, so this tool leads with it. Includes the deeming rule for non-midnight days, which AI answers routinely miss.
Input Schema
TableJSON Schema
| Name | Required | Description | Default |
|---|---|---|---|
| days | No | Days present in the UK at midnight this tax year Count days you were in the UK at the end of the day (midnight). Enter the count with exceptional-circumstances days (capped at 60) already removed, and exclude pure transit days (arrived one day, left the next, did nothing unrelated to travel). | |
| tieWork | No | Work tie 40 or more days this year (in any pattern) on which you did more than 3 hours of work in the UK. | no |
| tie90Day | No | 90-day tie You spent more than 90 days in the UK in either (or both) of the 2 previous tax years. | no |
| tieFamily | No | Family tie A UK-resident spouse/civil partner (or partner you live with) or minor child. A child you saw in the UK on fewer than 61 days is disregarded; a child who is UK-resident only because of full-time education here is also disregarded if they spend fewer than 21 days in the UK outside term time. | no |
| tieCountry | No | Country tie (leavers only) The UK is the country where you spent the most midnights this year — a tie for first place that includes the UK counts as met. IGNORED for arrivers: if you answered "No" to prior-years residence above, this input has no effect on the result. | no |
| priorResidence | No | Were you UK tax resident in any of the 3 prior tax years? The decisive input, and the one everyone omits when they ask "am I resident?". It decides WHICH ties table applies to you and whether two extra rules — the country tie and the deeming rule — exist for you at all. A leaver can be resident at 46 days; an arriver never before 46. | leaver |
| qualifyingDays | No | Days present but NOT at midnight (optional) Days you were in the UK at some point but had left before midnight, so they are not in the count above. Only matters for leavers with 3+ ties — the deeming rule adds every such day past the first 30 to the ties-table day count. Most people can leave this at 0. | |
| automaticUkHome | No | Do you meet the UK home test? Yes if you had a UK home you were present in on ≥30 days this year, and there was a window of 91 consecutive days (at least 30 of them falling in this tax year) during which you had no overseas home — or were present in every overseas home you had on fewer than 30 days in the year. | no |
| automaticUkWork | No | Did you work full-time in the UK? Yes if over a 365-day period (falling at least partly in this year) more than 75% of your 3-hour-plus workdays were UK workdays, with at least one such UK workday in this tax year and no significant break from UK work. | no |
| tieAccommodation | No | Accommodation tie A place to live in the UK available to you for a continuous period of 91+ days, in which you spent at least 1 night this year. If it is the home of a close relative, it only counts if you spent 16+ nights there. | no |
| automaticOverseasWork | No | Did you work full-time overseas this year? The statutory test in brief: averaged ≥35 hours/week of overseas work over the year (HMRC applies a precise 5-step hours calculation), no significant break (31+ days without an overseas workday), and fewer than 31 UK workdays of more than 3 hours. Answer yes only if you would clear the full test. | no |