Statutory Residence Test Toolkit
UK Statutory Residence Test (Simple Toolkit)
A quick, simplified guide based on days in the UK and UK ties.
Step 1 of 5
Basics
Were you UK resident in any of the last 3 tax years?
This tool is simplified guidance. If your situation is complex (split year, exceptional circumstances, etc.), get advice.
Quick Non-Resident Check (Simplified)
Based on your answers, the simplified “automatic non-resident” day thresholds are:
- If you were resident in any of the last 3 tax years: Non-resident if < 16 UK days.
- If you were not resident in the last 3 tax years: Non-resident if < 46 UK days.
Quick Resident Check (Simplified)
If you spent 183 days or more in the UK during the tax year, you are usually treated as UK resident.
UK Ties (Simplified)
If the quick checks don’t decide it, we count UK ties and compare them to your UK days.
Note: tie definitions are simplified. HMRC guidance contains full detail.
Your Result
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Complete the steps to see your result.
This is a simplified toolkit for guidance only — not tax advice.