Guide
The UK Statutory Residence Test
Whether you are UK resident for a tax year depends on the Statutory Residence Test: a set of day counts, combined with your ties to the UK. This page explains the day counts. HMRC's guidance, RDR3, is the full rule.
How a UK day is counted
A day counts if you are in the UK at the end of it, at midnight. The tax year runs from 6 April to 5 April. There are exceptions for transit days and for up to 60 days of exceptional circumstances, and a deeming rule that can count days you left before midnight: see the UK day counter for each.
The test in three steps
- Automatic overseas tests. You are not UK resident if, for example, you spend fewer than 16 days in the UK (when you were resident in one of the three previous tax years) or fewer than 46 days (when you weren't). There is also a test for full-time work abroad.
- Automatic UK tests. If none of the overseas tests applies, you are UK resident if, for example, you spend 183 days or more in the UK. There are also tests for having your only home in the UK and for full-time work in the UK.
- Sufficient ties test. If neither set of automatic tests settles it, the number of UK ties you have decides, together with your days.
The sufficient ties day bands
The ties are family, accommodation, work, 90 days spent in the UK in either of the last two tax years, and, for people who were resident before, the country tie. The more days you spend in the UK, the fewer ties it takes to be resident:
| Days in the UK | Resident in one or more of the last 3 years | Not resident in any of the last 3 years |
|---|---|---|
| Fewer than 16 | Always non-resident | Always non-resident |
| 16 to 45 | 4 ties or more | Always non-resident |
| 46 to 90 | 3 ties or more | All 4 ties |
| 91 to 120 | 2 ties or more | 3 ties or more |
| 121 to 182 | 1 tie or more | 2 ties or more |
| 183 or more | Always resident | Always resident |
So the counts that matter are 16, 46, 91, 121 and 183: the first day of each band. Crossing one can change the outcome, which is why the RezTally app warns you before you reach the next one.
What RezTally does and doesn't do
RezTally counts your UK days by the midnight rule and keeps a sealed record of them. It doesn't assess your ties, apply split-year treatment, or tell you whether you are resident: that depends on facts only you and your adviser know.
To work through the automatic tests and your ties, try the UK tax residency checker from Dubai Transition Consultants. Dubai Transition Consultants is run by the same company as RezTally.