UK Tax Residency Checker
How it works
The checker walks the SRT in order: first checks if you meet any Automatic Overseas test (definitely non-resident); then any Automatic UK test (definitely resident); finally counts your UK ties and compares against the day-count threshold for your status (Arriver vs Leaver).
Worked example
A "Leaver" with 3 ties (family + accommodation + work) becomes UK resident if they spend 91+ days in the UK. The same person with no ties can spend up to 182 days. Track every day — including transit days.
Who should use this
- •UK leavers in their first 3 tax years abroad
- •Returning expats
- •Cross-border workers
- •People with UK property they sometimes use
Common mistakes
- ×Forgetting the 90-day rule (any year with 90+ UK days creates a tie for the next 2 years)
- ×Counting days wrong (any day where you're in the UK at midnight counts)
- ×Not getting Split Year Treatment in the year you leave/return
- ×Triggering UK residency by working remotely from the UK on holidays
Frequently asked questions
What is Split Year Treatment?▾
If you leave or arrive partway through a tax year and meet certain conditions, the year is split — UK tax only on the UK part.
What about Inheritance Tax?▾
IHT follows domicile, not residency. You stay UK domiciled for IHT for many years after leaving.
Do I lose ISA tax shelter?▾
ISAs keep their tax-free status but you can't add money once non-resident. Pension contributions become limited to £3,600/year.