Are you UK tax resident?
A free checker for HMRC's Statutory Residence Test, which decides whether you are UK resident for tax in a tax year. It takes your days in the UK and a few facts about your home, work and ties, and shows which test decided the result. It is a reading of the test, not a ruling and not tax advice, and your answers stay in your browser.
How the test works
The Statutory Residence Test has three parts, applied in order. First the automatic overseas tests: a very low number of days in the UK, or full-time work overseas with limited time and work in the UK, make you non-resident. Then the automatic UK tests: a high number of days, a home in the UK that you use, or full-time work in the UK, make you resident.
If no automatic test decides it, the sufficient ties test compares the number of ties you have to the UK (family, accommodation, work, the 90-day tie and, for people who were UK resident before, the country tie) with your days in the UK and whether you were UK resident in the previous three tax years.
What the tool leaves to you
The tool takes the day count you enter. It does not apply transit days, the deeming rule or exceptional circumstances, and it does not cover split year treatment, temporary non-residence, deceased persons or double taxation agreements. Each is linked to HMRC's guidance on GOV.UK, and the page asks you to verify the rules on GOV.UK for the tax year in question.
Common questions
Is it just a 183-day rule?
No. A high number of days makes you UK resident, but you can also be resident on fewer days through a home or full-time work in the UK, or through enough ties for your days in the UK.
What counts as a day in the UK?
A day on which you are in the UK at the end of the day, with rules for transit days, deemed days and exceptional circumstances set out by HMRC.