Why does the tax year start on 6 April?

For historical reasons of the British calendar. Any day count for SRT purposes must be done over that tax year, not the calendar year.

What happens between 46 and 182 days?

It depends on the number of UK ties. The more ties, the fewer days needed to be resident. That table requires analysis of the personal situation.

Statutory Residence Test day calculator (United Kingdom)

The United Kingdom uses a tax year running from 6 April to the following 5 April and a statutory test with three layers. With 183 days or more you are automatically resident. With fewer than 16 days, if you were resident in any of the three previous years, or fewer than 46 if not, you are automatically non-resident. In the middle band the sufficient ties test decides: family, accommodation, work, 90 days in previous years and the country where you spend most days.

The calculator counts the days and places you in a band. It does not model the ties test, full-time work abroad or split-year treatment. In the middle band the answer is always: talk to your adviser.

One important nuance: the SRT counts the days on which you are in the UK at midnight. This calculator counts arrival and departure days, a somewhat stricter criterion, so the warning arrives earlier.

Source: Finance Act 2013, Schedule 45

Calculator

The sufficient ties test, full-time work abroad and split-year treatment are not modelled. The SRT counts midnights; this calculator counts arrival and departure days, a slightly stricter criterion.

Your stays

Add each period spent in United Kingdom. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.

Arrival

Departure

Leave empty if you are still there.

Result as of today

United Kingdom.

Add at least one stay to see the count.

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Frequently asked questions

Why does the tax year start on 6 April?: For historical reasons of the British calendar. Any day count for SRT purposes must be done over that tax year, not the calendar year.
What happens between 46 and 182 days?: It depends on the number of UK ties. The more ties, the fewer days needed to be resident. That table requires analysis of the personal situation.

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Esta calculadora en español

This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.