Updated for UK Tax Year 2025 / 2026 & Non-Dom Reforms

UK Statutory Residence Test (SRT) Assessor

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.

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1. Automatic Overseas

Instant non-residency if spent under 16 days (Leavers), under 46 days (Arrivers), or full-time work abroad.

2. Automatic UK

Automatic residency if spent 183+ days in UK, sole home in UK, or full-time work in the UK.

3. Sufficient Ties Matrix

Evaluation of Family, Accommodation, Work, 90-Day, and Country ties against days in UK.

Interactive Statutory Residence Test Assessor

Answer a few questions regarding your UK presence and ties for the current UK Tax Year (6 April – 5 April).

UK Tax Year 2025/26

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).

Count each day where you were physically present in the UK at midnight (11:59:59 PM) during the tax year.
Days in UK
Were you resident in the UK in at least one of the 3 preceding UK tax years?
If you satisfy any of these conditions, you are automatically Non-UK Resident regardless of ties.

Automatic Non-Residency Rules:

  • Leavers: Spent under 16 days in the UK during the tax year.
  • Arrivers: Spent under 46 days in the UK during the tax year.
  • Full-Time Work Abroad: Worked full-time abroad, spent under 91 days in UK, and worked under 31 days in UK (3+ hours).
If you meet any of these criteria, you are automatically UK Resident regardless of overseas ties.

Automatic UK Residency Rules:

  • 183-Day Rule: Spent 183 or more days in the UK during the tax year.
  • Sole Home Rule: Had a home in the UK for 91+ days, present there for 30+ days, and had no home overseas (or spent < 30 days in overseas home).
  • Full-Time Work UK: Worked full-time in the UK for a 365-day period overlapping the tax year.
Check all UK connection ties that apply to you during the tax year:

HMRC Sufficient Ties Matrix

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)
Day Counting Rule

The Midnight Rule & Transit Days

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.

Work Tie Exception

The 3-Hour Work Day Standard

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.

2025/2026 Reforms

4-Year FIG Regime & Non-Dom Changes

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.

Buyer's Guide & App Benchmark

Looking for the Best UK Residency Tracking App in 2026?

Compare Domicile365 against spreadsheets and basic GPS loggers. Benchmark automatic midnight tracking, App Attest location verification, and HMRC audit proofing.

Read 2026 App Review
Automated Compliance Solution

Defend Your Tax Residency Status with Domicile365

HMRC tax audits require contemporaneous evidence of your physical location. Manual spreadsheets and flight tickets are frequently challenged or rejected during inquiry.

  • Automatic Midnight Location Logging (Proprietary Algorithm & Proxy Methods)
  • Cryptographic App Attest & Tamper-Proof Evidence
  • Real-Time Tie & Remaining UK Days Alerts
  • Exportable One-Click Reports for HMRC & Tax Advisors
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GPS Residency Location Tracking

Frequently Asked Questions (HMRC SRT)

Official statutory rules and compliance guidelines explained.

What is the Exceptional Circumstances 60-Day Exemption?

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.

How does Split Year Treatment work?

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).

Why does HMRC reject manual Excel spreadsheets during tax audits?

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).