Determine your UK tax residency status with precision. Evaluate your Automatic Overseas Tests, Automatic UK Tests, and Sufficient Ties Matrix under HMRC Schedule 45 rules.
Instant non-residency if spent under 16 days (Leavers), under 46 days (Arrivers), or full-time work abroad.
Automatic residency if spent 183+ days in UK, sole home in UK, or full-time work in the UK.
Evaluation of Family, Accommodation, Work, 90-Day, and Country ties against days in UK.
Answer a few questions regarding your UK presence and ties for the current UK Tax Year (6 April – 5 April).
Scope Disclaimer: This assessment evaluates the day-count Automatic Tests and the Sufficient Ties Test only. It does not assess three additional Automatic Tests that can override this result regardless of ties: working full-time overseas, the UK Sole Home Rule, or working full-time in the UK. If any of these may apply to you, this result may not be accurate — consult a qualified UK Chartered Tax Advisor (CTA).
If you are not conclusively determined by the Automatic Overseas or Automatic UK tests, your tax residency is decided by your day count relative to your active UK ties.
| Days Spent in UK | Leaver Status (Resident in 1+ of past 3 years) | Arriver Status (Non-resident in all past 3 years) |
|---|---|---|
| Under 16 Days | Non-Resident (Auto Overseas) | Non-Resident (Auto Overseas) |
| 16 to 45 Days | Resident if 4 or 5 ties Non-Resident if 0 - 3 ties |
Non-Resident (Auto Overseas) |
| 46 to 90 Days | Resident if 3, 4 or 5 ties Non-Resident if 0 - 2 ties |
Resident if 4 ties Non-Resident if 0 - 3 ties |
| 91 to 120 Days | Resident if 2, 3, 4 or 5 ties Non-Resident if 0 - 1 ties |
Resident if 3 or 4 ties Non-Resident if 0 - 2 ties |
| 121 to 182 Days | Resident if 1, 2, 3, 4 or 5 ties Non-Resident if 0 ties |
Resident if 2, 3 or 4 ties Non-Resident if 0 - 1 ties |
| 183 Days or More | Resident (Auto UK Test) | Resident (Auto UK Test) |
A day counts as a UK day if you are physically present in the UK at midnight (11:59:59 PM). Transit days (passing through the UK from one foreign country to another) do not count, provided you do not engage in activities unrelated to transit.
For the UK Work Tie, a "work day" is defined as any day on which you perform 3 or more hours of work in the UK (including travel, emails, and remote calls). Accumulating 40 such days triggers the Work Tie.
Effective 6 April 2025, the UK abolished the remittance basis for non-domiciled individuals, replacing it with a 4-Year Foreign Income and Gains (FIG) regime for new UK residents.
Compare Domicile365 against spreadsheets and basic GPS loggers. Benchmark automatic midnight tracking, App Attest location verification, and HMRC audit proofing.
HMRC tax audits require contemporaneous evidence of your physical location. Manual spreadsheets and flight tickets are frequently challenged or rejected during inquiry.
Official statutory rules and compliance guidelines explained.
Under HMRC rules, up to 60 days spent in the UK due to exceptional circumstances beyond your control (such as sudden severe illness, war, or natural disasters) may be discounted from your day count for certain tests.
Split year treatment splits the UK tax year into a UK part and an overseas part when an individual leaves or arrives in the UK during a tax year (Cases 1–3 for leaving, Cases 4–8 for arriving).
Spreadsheets can be created or edited retroactively after an inquiry letter arrives. HMRC inspectors look for contemporaneous evidence (real-time automated logs, geotagged timestamps, or cryptographic location records like Domicile365's App Attest).