Calculator Statutory Residence Test

This is a concise version of the Statutory Residence Test calculator, if you want to use the wizard version then please click here.

Calculator Information

Please answer the below questions in order for the assessment to be made. The questions may change dynamically depending on the information you provide.

UK Days of Presence Days of presence are days on which you were physically present in the UK at midnight

UK Work Days Work days are days on which you spent more than 3 hours working whilst physically present in the UK

Resident in 1 of the 3 Previous Tax Years

Tick this box if you were resident in the UK in at least one of the three previous tax years.

Full-Time Work Overseas

You worked full-time overseas during the tax year, on average your overseas working hours exceeded 35 hours per week.

Significant Break from Overseas Work

A significant break is when at least 31 days go by and not one of those days is a day where you work overseas (or would have done but for leave).

All Homes in the UK

For a period of 91 consecutive days, 30 days of which were in the current tax year you only had a home in the UK. Read more

Full-Time Work in the UK

You worked "full-time" in the UK for a period of 365-days - spending at least 75% of total working days in the UK during that period, at least 1 day of which was in the current tax year. Read more

Sufficient Ties

Family Tie

Tick if your spouse, partner, and/or children are UK tax resident this year.

Accommodation Tie

Tick if you had UK accommodation continuously available for 90 days and spent at least 1 night in there.

90-Day Tie

Tick if you spent more than 90 days in the UK in either of the two previous tax years.

Work Tie

If you spent more than 40 days working in the UK this year (automatic).

Result

Resident

Non-Resident