Moving Abroad2 min check

UK Tax Residency Checker

Indicative check on whether you'll be UK tax resident under the Statutory Residence Test (SRT).

Short answer

UK tax residency is decided by the Statutory Residence Test (SRT): three tests applied in order — Automatic Overseas (e.g. fewer than 16 days in UK if previously resident), Automatic UK (183+ days, or only home in UK), then Sufficient Ties (mix of family / accommodation / work / 90-day / country ties vs days). Even one extra day can flip residency — and trigger UK tax on worldwide income.

Step 1 of 10%

Calculation method, coverage and version

Inputs used: UK days in tax year (6 Apr – 5 Apr), UK resident in any of the last 3 tax years?, How many UK ties? (family, accommodation, work, 90-day, country), Full-time work abroad (≥35h/week)?.
Calculation approach: The calculator applies the rules and assumptions described in “How it works” to the values you enter. Rounding can cause small differences from an official or provider calculation.
Coverage: Moving Abroad. UK nations, tax treatment, local rules and provider criteria can differ; check the official sources shown below before acting.
Content version: No page-specific review date is currently published. Treat the result as indicative and verify current rules independently.

Not included unless explicitly requested: personal circumstances not entered, provider discretion, future rule changes, professional fees and case-specific exceptions. Read the full calculator methodology.

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.

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