The UK statutory residence test, step by step.
HMRC's test runs in strict order: automatic overseas tests, automatic UK tests, then the sufficient-ties table. Where you stop determines whether the UK taxes your worldwide income.
Figures on this page are stated for tax year 2025/26 UK · 2025 US. Thresholds change annually.
Three stages, strict order
Fewer than 16 UK days (or full-time work abroad with limited visits) and you are automatically non-resident — stop there. 183+ days, an only home in the UK, or full-time UK work makes you automatically resident. Everyone else lands in the ties table, where family, accommodation, work and 90-day history set the day allowance you must stay under.
Arrivers and leavers face different thresholds, and split-year treatment can divide the year of a move. Day counts near a boundary deserve a diary, not an estimate.
- Automatic overseas tests are checked first — order matters
- Ties table allowances range from 15 to 182 days
- Midnights, not days, are what HMRC counts
Days and ties, in the order HMRC checks them
A quick orientation, not advice — real positions have edges this cannot see.
Fill in all three to see your position.
Questions we get about this
The UK test still works the same way, but the treaty tie-breaker with each other country becomes relevant to where you are finally treated as resident.
Multi-country patterns are exactly where a mechanical checker stops being sufficient.
Treat it as a starting point. If it says an obligation applies, the next question is what the filing actually involves and whether earlier years are affected.
If it says nothing applies, it is worth re-running whenever your circumstances change - a move, a property, a new account.
It runs in a fixed order: automatic overseas tests first, then automatic UK tests, then the sufficient-ties test if neither has settled it.
Because it is mechanical rather than a judgement call, your position can be worked out in advance.
Family, accommodation, work, days spent in the UK previously, and whether the UK is where you spend most time. The number you need depends on your day count and history.
They are factual, so keeping a contemporaneous record is far stronger than reconstructing later.
It covers the common cases and will tell you reliably whether the basics apply to you. It is a guide, not a filing position.
Edge cases - trusts, business ownership, unusual residence patterns - can change the answer, which is why the result flags when a position is worth checking properly.
Official sources
Last reviewed · Figures stated for tax year 2025/26 UK · 2025 US. Thresholds and rates change annually — check figures against the current tax year before relying on them.
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