The full three-part test on one page: automatic overseas, automatic UK, and the sufficient ties test — with a ties checklist that moves your day ceiling as you tick. Nothing you type leaves this page or is saved.
Count days you were in the UK at midnight. The deeming rule can add days for some leavers with 3+ ties and frequent day trips — check RDR3 if that could be you.
Not sure of the numbers? Rebuild your day counts from your photos with the Flags app.
Nothing you type leaves this page or is saved. The calculation runs entirely in your browser, and a result link keeps your answers after the # — a part of the URL the browser never sends to any server.
The day-and-ties arithmetic is exact, but the automatic tests it asks you to confirm — full-time work overseas, the UK home test, full-time work in the UK — each carry detailed conditions, and split-year treatment, the deeming rule and exceptional circumstances can all change the outcome. Check every box against HMRC's RDR3 guidance, and treat a near-threshold result as a reason to take advice, not a conclusion.
This is a tool, not tax advice; confirm with a qualified adviser.
Want the reasoning first? Read the explainer on how the Statutory Residence Test works and UK tax residency days. Spending time in the US too? The substantial presence test calculator runs the American arithmetic.
To keep the private, dated day record every one of these tests depends on — rebuilt from your photo dates, on device — install Flags: Country Days Tracker for iPhone.
The SRT runs three parts in strict order: automatic overseas tests (any one met makes you non-resident), automatic UK tests (any one met makes you resident, including 183+ days), and the sufficient ties test, where your number of UK ties sets the day threshold that makes you resident. Prior residence changes every threshold.
It depends on your ties and prior residence, not a flat number. Someone who left the UK with four or more ties can become resident from just 16 days, while an arriver with one tie or none stays non-resident up to 182 days. The calculator's ties table shows your own ceiling as you tick each tie.
Generally a day you were in the UK at midnight. Transit days and days with exceptional circumstances have their own rules, and the deeming rule can add days for some leavers with three or more ties who make frequent day trips. Check HMRC's RDR3 guidance for the details.
Family (a UK-resident spouse, partner or minor child), accommodation (a place to live available 91+ consecutive days, used at least one night), work (40+ days of more than 3 hours' work), the 90-day tie (90+ UK days in either of the two previous tax years), and — for leavers only — the country tie (more midnights in the UK than any other country).
No. The calculator runs entirely in your browser. Nothing you type leaves this page or is saved. A result link keeps your answers in the part of the URL after the #, which the browser never sends to a server.