How the calculator counts
- Enter a total or add trips. Only midnights in the tax year you pick, from 6 April, count.
- Answer the tests and ties. Each has HMRC's definition as a hint. The country tie shows only if you were UK resident in the last three years.
- See what decided it. The result names the deciding test and how many nights you have left.
- Some parts are left out. The deeming rule, split-year treatment and exceptional days aren't modelled; see HMRC's RDR3.
The Statutory Residence Test
The UK Statutory Residence Test runs 3 stages — automatic overseas tests, then automatic UK tests, then the sufficient ties test — and how many days you can spend in the UK at midnight, from 15 to 182, depends on your UK ties and recent residence history.
Tax residency outside the UK
Most other countries use a simpler test: 183 days in their tax year, usually counting any part of a day rather than midnights. A home, family or work there can still make you resident with fewer days.