The UK Statutory Residence Test, explained
Whether you're UK tax resident isn't decided by a single 183-day line. Since April 2013 it's decided by the Statutory Residence Test — a set of tests run in a fixed order, where the number of days you need depends on how many ties you have to the UK.
The basics
The test applies per UK tax year, 6 April to 5 April. You work through it in order and stop at the first test that gives an answer:
- If you meet any automatic overseas test, you're not UK resident.
- Otherwise, if you meet any automatic UK test, you are UK resident.
- Otherwise, the sufficient ties test decides, by combining your day count with your UK ties.
How a day is counted: the midnight rule
A day counts as a UK day if you're in the UK at the end of the day — at midnight. A day trip to London that ends with a flight home at 21:00 doesn't count; arriving at 23:30 does.
- Transit: a midnight spent in the UK only because you're passing through doesn't count, provided you leave the next day and do nothing in between that isn't related to the journey (no meetings, no visiting friends).
- Exceptional circumstances beyond your control — illness, a cancelled flight, a natural disaster — can be excluded, up to 60 days a year.
- The deeming rule: if you were UK resident in at least one of the previous three tax years, have at least three UK ties, and are in the UK on more than 30 days without being there at midnight, every such day beyond the 30th counts as a UK day. Frequent day-trippers get caught by this.
The automatic overseas tests
You're automatically not UK resident for the year if you meet any of these:
- You were UK resident in one or more of the previous three tax years and spend fewer than 16 days in the UK.
- You were not UK resident in any of the previous three tax years and spend fewer than 46 days in the UK.
- You work full-time overseas (on average 35 hours a week, without significant breaks), spend fewer than 91 days in the UK and work more than three hours on fewer than 31 of those days.
The automatic UK tests
If no overseas test applies, you're automatically UK resident if you meet any of these:
- You spend 183 days or more in the UK in the tax year.
- You have a home in the UK for at least 91 consecutive days, at least 30 of which fall in the tax year, you're present in it on at least 30 days, and you either have no overseas home or spend fewer than 30 days in the one you have.
- You work full-time in the UK for any period of 365 days, with no significant break, and at least one day of that period falls in the tax year.
The sufficient ties test
If neither set of automatic tests settles it, your residence depends on how many days you spend in the UK and how many of these five ties you have:
| Tie | You have it if… |
|---|---|
| Family | Your spouse, civil partner, unmarried partner you live with, or a child under 18 is UK resident. |
| Accommodation | A place in the UK is available to you for at least 91 consecutive days and you spend at least one night there (16 nights if it's a close relative's home). |
| Work | You work in the UK for more than three hours on at least 40 days. |
| 90-day | You spent more than 90 days in the UK in either of the previous two tax years. |
| Country | The UK is the country where you spent the most midnights. Only counts if you were UK resident in one of the previous three years. |
The fewer days you spend in the UK, the more ties it takes to make you resident. The table depends on whether you're leaving (UK resident in at least one of the previous three tax years) or arriving (resident in none of them):
| Days in the UK | Leaving: resident if you have | Arriving: resident if you have |
|---|---|---|
| Fewer than 16 | Never resident | Never resident |
| 16–45 | 4 ties or more | Never resident |
| 46–90 | 3 ties or more | All 4 ties |
| 91–120 | 2 ties or more | 3 ties or more |
| 121–182 | 1 tie or more | 2 ties or more |
| 183 or more | Always resident | Always resident |
Arrivers can only have four ties, because the country tie only applies to leavers.
A worked example
Marco moved from London to Lisbon in 2025, so he was UK resident in the previous three years — he's a leaver. His partner still lives in the UK (family tie) and he keeps his London flat (accommodation tie). With two ties, he's UK resident if he spends 91 days or more in the UK. At 90 days he's non-resident; one more midnight changes the answer for the whole year.
Common mistakes
- Assuming 183 days is the line. With two or three ties, the real limit can be 90 or even 45 days.
- Counting calendar years. The UK tax year runs from 6 April.
- Ignoring day trips. They don't count at midnight — until the deeming rule makes them count.
- Not keeping evidence. HMRC can ask you to prove where you were. Boarding passes, bank statements and a dated travel log are your proof.
HMRC's guidance note RDR3 sets out the full test, including split-year treatment for the year you arrive or leave.
Frequently asked questions
Is it 183 days or 90 days for UK tax residence?
Both can matter. 183 days or more in a tax year always makes you resident. Below that, the sufficient ties test applies, and with enough UK ties you can be resident after as few as 16 days.
Does a day in the UK count if I leave before midnight?
Not normally. A day counts if you're in the UK at midnight. But if you were recently resident, have three or more ties and make more than 30 such day visits, the extra days are counted under the deeming rule.
When does the UK tax year start?
On 6 April. The Statutory Residence Test is applied separately to each tax year, from 6 April to the following 5 April.
