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UK Statutory Residence Test checker

Work through HMRC's Statutory Residence Test: the automatic overseas tests, automatic UK tests and the sufficient ties test, with the day limits for arrivers and leavers.

Count days you were in the UK at midnight (6 April to 5 April).

Were you UK resident in any of the previous 3 tax years?

This decides which day limits and ties table apply (a 'leaver' or an 'arriver').

Did you work full-time overseas for the whole tax year?

Broadly 35+ hours a week on average, with no gap of 31+ days without overseas work (leave and sickness excepted).

Was your only home in the UK?

You had a UK home for 91+ consecutive days (30+ in this tax year), were there on 30+ days, and had no overseas home you used for 30+ days.

Did you work full-time in the UK for a 365-day period?

More than 75% of your 3-hour work days in that period were in the UK, with no significant break.

Your UK ties

UK tax residence (indicative)

Not UK resident

Second automatic overseas test: fewer than 46 UK days and not UK resident in any of the previous 3 tax years.

Indicative only. It does not apply split-year treatment, exceptional circumstances or the deeming rule, and answers are not stored. US citizens remain taxable in the US whatever their UK status.

Assumptions and limits

  • Applies the automatic overseas tests, automatic UK tests and sufficient ties test as described in HMRC guidance note RDR3 (updated 11 June 2026).
  • Day counts are midnights in the UK; transit days and exceptional-circumstance reductions are not applied, nor is the deeming rule for people with 3+ ties.
  • Split-year treatment (cases 1–8) is not modelled; arrival or departure years often need it.
  • UK residence does not change US filing: US citizens and green card holders file a US return wherever they live.

Privacy

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This is an estimate for orientation, not advice. We confirm the position on your facts before any filing.

Written by the US UK Expat Tax advisory team. Last reviewed 9 November 2026 · Figures relate to the 2026/27 tax year unless stated.

Primary sources checked

General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.

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Want this confirmed on your actual figures?

Where you live, which years are involved, what has been filed, and every source of income in each country. We reply by email within two working days with what is needed and a written fee. No free consultations, and no work starts before you have the quote.

Request a written quotehello@usukexpattax.com