Statutory residence test and UK day counter

How many UK days do these visits count?

UK days: .

First automatic overseas test: fewer than 16 UK days. You must also have been UK resident in at least one of the previous three tax years; this is not checked. Day limit met: .

Third automatic overseas test day limit: fewer than 91 UK days. Full-time work abroad, fewer than 31 UK workdays and limits on breaks from work are also needed and are not checked. Day limit met: .

First automatic UK test: 183 UK days or more. Day limit met: .

The day count alone does not decide residence. See HMRC guidance RDR3. Read HMRC guidance RDR3.

What order should I use for the statutory residence test?

Each tax year is assessed separately. At 183 days or more in the UK, you meet the first automatic UK test. Below that, check the automatic overseas tests first, then the automatic UK tests. If neither settles residence, use the sufficient ties test. If you meet no UK residence test, you are non-resident.

The 183 day rule is not a safe limit for visitors: you can be UK resident with fewer days. The day counter above counts midnights; it does not assess your homes, work or ties.

When do the automatic overseas tests make me non-resident?

For the overseas work test, a break of 31 days or more is significant. This test does not apply to voluntary workers or people whose job is on board a vehicle, aircraft or ship.

When do the automatic UK tests make me resident?

These are the main day, home and work tests. Use HMRC’s RDR3 guidance for the full conditions.

How does the sufficient ties test work for leavers?

Use Table A if you were UK resident in at least one of the previous 3 tax years. The ties are family, accommodation, work, the 90-day tie and the country tie. HMRC defines each tie; having a connection to the UK does not by itself settle whether a tie exists.

Source: HMRC RDR3 Table A, 11 June 2026. Apply this table only after checking the automatic tests.

How does the sufficient ties test work for arrivers?

Use Table B if you were not UK resident in any of the previous 3 tax years. Check family, accommodation, work and the 90-day tie. The country tie does not apply to this group.

Source: HMRC RDR3 Table B, 11 June 2026. At 183 UK days, the automatic UK test already makes you resident.

Which days count as UK days?

A day normally counts if you are in the UK at midnight. A transit day can be left out when you arrive as a passenger on a through ticket between non-UK countries, leave the next day and do nothing substantially unrelated to the journey.

The deeming rule can add days without a UK midnight. It applies if you were UK resident in at least one of the previous 3 tax years, have at least 3 UK ties and are present on more than 30 qualifying days without being here at midnight. Days after the first 30 count as UK days.

Keep travel dates and work records together. The counter does not apply transit, exceptional-circumstance or deeming adjustments.

Can exceptional circumstances remove up to 60 UK days?

Up to 60 days in a tax year may be ignored because of exceptional circumstances. That is a maximum across all events, not an annual allowance. Whether a day qualifies depends on your circumstances and the choices available to you.

The adjustment can affect the main day limits and sufficient ties tables. Check the specific test before excluding a day: the counter does not decide whether exceptional circumstances apply.

What are the 8 split-year cases?

Split-year treatment divides a UK-resident tax year into UK and overseas parts for most tax purposes. It applies automatically when all conditions are met. Cases 1 to 3 concern leaving; Cases 4 to 8 concern arriving.

Each case has further conditions. For example, Case 3 requires fewer than 16 UK days after the UK home ends and a link to a particular overseas country within 6 months. For leavers, Case 1 takes priority over Cases 2 and 3; Case 2 takes priority over Case 3.

Use the SA109 and split-year guide to report the result. The P85 form guide explains the separate route for employment tax refunds.

What if I return to the UK after leaving?

Temporary non-residence rules can tax some income and gains on return after an absence of 5 years or less, where you were UK resident in 4 of the previous 7 tax years. An absence of more than 5 years falls outside these rules.

The rules can cover certain pension payments, lump sums, company dividends and gains. Read the UK exit tax guide and keep your departure records with the moving abroad checklist.