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The UK Statutory Residence Test

Where the line sits depends on your ties — and the year does not start in January

The testThree parts: automatic overseas, then automatic UK, then sufficient tiesmeasured over the UK tax year, 6 April to 5 April

The year does not start in January

The UK tax year runs from 6 April to 5 April. Almost every other rule residex.io tracks uses the calendar year, and applying the wrong one does not shift your count slightly — it produces an entirely different number.

Ninety-five days in the UK from January to early April, and another ninety-five from April onwards, is 190 days in calendar 2026 and would look like a clear breach. Split at 6 April as the rule requires, it is 95 days in one tax year and 95 in the next, and neither is close to anything.

Residex counts UK days on the UK tax year for exactly this reason.

Midnights, not travel days

The UK generally counts a day if you were in the country at the end of it — at midnight. This makes it the exception among the rules here: Schengen and the US count the day you arrive and the day you leave, so their totals run one higher per trip.

If your UK figure looks lower than your Schengen figure for a similar stay, that is the rule, not a discrepancy. (There is a further "deeming rule" that can count qualifying days without a midnight for people with several ties and recent UK residence — one of several places the test stops being a simple count.)

Three tests, applied in order

The automatic overseas tests come first, and meeting one settles it: you are non-resident. Fewer than 16 days in the UK if you were UK resident in any of the previous three tax years; fewer than 46 days if you were not resident in any of them; or full-time work abroad with under 91 UK days and under 31 days worked in the UK.

If none applies, the automatic UK tests are next, and meeting one makes you resident: 183 days or more in the tax year, your only home being in the UK, or full-time work in the UK.

If neither set decides it, the sufficient ties test does — and that is where the day threshold stops being a fixed number.

How many days is too many depends on your ties

The more connections you keep to the UK, the fewer days it takes to become resident. Someone who left the UK recently ("a leaver" — resident in at least one of the previous three tax years) is held to a stricter line than someone arriving fresh.

Which is why "how long can I spend in the UK?" has no single answer. With four ties as a leaver, 16 days is enough.

Days in the UKTies needed — arriverTies needed — leaver
16–45Not resident on ties alone4
46–9043
91–12032
121–18221
183+Automatically residentAutomatically resident

The five ties

A family tie (spouse, civil partner or minor children resident in the UK). An accommodation tie (a UK home available to you for a continuous 91 days, which you use). A work tie (40 days or more working in the UK). A 90-day tie (more than 90 days in the UK in either of the two previous tax years). And, for leavers only, a country tie — more midnights in the UK than in any other single country.

What residex.io does, and what it will not do

Residex counts your UK days on the UK tax year, using midnights, and flags two points: 183 days, where the automatic UK test is met, and 45 days, past which no automatic overseas test can apply any more and your ties decide.

It does not compute an SRT outcome, because it does not know your ties — where your family lives, what accommodation is available to you, how much you work in the UK. Anyone claiming to settle your UK residence from a day count alone is skipping most of the test.

Who needs to watch this

  • • UK nationals living abroad who still visit regularly
  • • Recent leavers, who face the strictest thresholds
  • • Non-doms working partly in the UK
  • • Business owners and property owners splitting time with the UK

Counting days is where this stops

Residex tells you exactly where you stand against this threshold and warns you before you cross it. Crossing it is not a conclusion, though: it does not tell you what you owe, whether a treaty offers relief, which forms to file, or how this interacts with residency you already hold elsewhere.

That is where Amanda picks up — turning a day count into a read on your real cross-border obligations.


Amanda makes your obligations visibleCounting days is just the start — see your full cross-border legal exposure

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