🇬🇧 United Kingdom tax residency calculator

Q: How many days can I stay in the UK without becoming a tax resident?

If you were not UK resident in the previous three tax years, fewer than 46 days in a tax year (6 April–5 April) makes you automatically non-resident. Between 46 and 182 days the sufficient ties test decides: the more UK connections you have, the fewer days it takes. At 183 or more days you are automatically resident.

Q: Does the day I arrive in the UK count?

Yes — but the departure day does not. UK counting asks whether you were present at the end of the day, so a same-day visit counts for nothing. A stay from 6 June to 20 June counts 14 days (6th–19th).

Q: Why does the calculator use the tax year ending 5 April?

The Statutory Residence Test runs over the UK tax year, 6 April to 5 April. A trip in December 2025 and a trip in February 2026 both fall in the tax year ending 5 April 2026 — while a calendar-year tool would split them.

Q: I was UK resident a few years ago. Does that change things?

Yes. If you were UK resident in any of the previous three tax years, the automatic overseas threshold tightens from 46 to 16 days and the ties table is stricter. This calculator assumes the arrivals rules; if you are a "leaver", take advice before relying on the result.

Enter your stays in United Kingdom (and anywhere else — one ledger feeds every country) and the calculator applies the UK rule over the 6 april – 5 april tax year, shows the exact day count against 46 / 183 days (ties in between), and tells you how many safe days remain.

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Format: YYYY-MM-DD ~ YYYY-MM-DD XX with the two-letter code of a country on this site, or a single day YYYY-MM-DD XX. This site's CSV exports can be re-imported as-is.

How the UK rule works

The UK does not run on a single day threshold. The Statutory Residence Test (FA 2013, Sch 45) has three layers, applied in order. First the automatic overseas tests: an individual who was not UK resident in any of the previous three tax years is automatically non-resident with fewer than 46 days in the tax year (the threshold is 16 days for those who were previously UK resident). Then the automatic UK tests: 183 or more days of presence makes you automatically resident. Everything in between falls to the sufficient ties test.

UK counting is unusual: a day counts if you are present at the end of the day. The arrival day therefore counts, the departure day does not, and a same-day visit counts for nothing — arrive on 6 June and leave on 20 June and you are present at the end of 14 days, the 6th through the 19th. The UK tax year runs 6 April to 5 April, so winter trips land in a different tax year than summer ones.

The sufficient ties test compares your day count against how many UK connections you have. For arrivals (not UK resident in any of the previous three tax years) the bands are strict: 46–90 days of presence makes you resident with all 4 UK connections, 91–120 days with 3, and 121–182 days with 2 (FA 2013 Sch 45 para 19). For leavers (UK resident in at least one of the previous three) the bands loosen one step: 16–45 days with 4 connections, 46–90 with 3, 91–120 with 2, and 121 or more with just 1 (para 18). The five connectors are family, accommodation, substantive UK work, 90-day UK presence in either of the previous two tax years, and (for leavers) the country where you are otherwise resident.

Because ties are facts about your life — not your flights — a 46–182 day stay is genuinely undetermined by a day ledger alone. The calculator reports that band honestly as "unclear" rather than guessing.

Rule text verified 2026-09-30

Finance Act 2013, Schedule 45, The Statutory Residence Test — paras 7 (183-day auto UK), 12–13 (auto overseas <16/<46), 18–19 (sufficient ties tables), 23 (deeming rule). Verified against source text 2026-09-30. — official text
HMRC Statutory Residence Test guidance, Formerly RDR3 — relocated to the Residence and FIG Regime Manual (2025-26 restructure) — official text

Every calculation above follows the cited publications. If a rule changes, the verification date above is updated — pages with stale dates are flagged for re-verification.

What this calculator does not decide

This calculator assumes you were NOT a UK resident in any of the previous three tax years (the "arrivals" rules). If you were UK resident in one or more of the previous three tax years, the automatic overseas threshold drops to 16 days and the ties table is tighter — the outcome can differ.
Two other automatic UK tests are not modeled: having your only home in the UK, and working full-time in the UK (365-day period, 75%+ of workdays). Either can make you a UK resident regardless of day count.
The sufficient ties test cannot be computed from a day ledger: it turns on family, accommodation, substantive UK work, 90-day UK presence in previous years and country of residence. A day count in the 46–182 band is genuinely undetermined without those facts.
Days are counted under the UK end-of-day rule: a day counts if you were present at the end of it. Same-day arrivals and departures do not count; the arrival day counts but the departure day does not.
Split-year treatment (arriving or leaving part-way through a tax year) and treaty tie-breakers are not modeled.
Scottish and Welsh income tax rates differ, but the residency test is UK-wide.

United Kingdom rules explained in depth — the full article →

United Kingdom residency FAQs

How many days can I stay in the UK without becoming a tax resident?

If you were not UK resident in the previous three tax years, fewer than 46 days in a tax year (6 April–5 April) makes you automatically non-resident. Between 46 and 182 days the sufficient ties test decides: the more UK connections you have, the fewer days it takes. At 183 or more days you are automatically resident.

Does the day I arrive in the UK count?

Yes — but the departure day does not. UK counting asks whether you were present at the end of the day, so a same-day visit counts for nothing. A stay from 6 June to 20 June counts 14 days (6th–19th).

Why does the calculator use the tax year ending 5 April?

The Statutory Residence Test runs over the UK tax year, 6 April to 5 April. A trip in December 2025 and a trip in February 2026 both fall in the tax year ending 5 April 2026 — while a calendar-year tool would split them.

I was UK resident a few years ago. Does that change things?

Yes. If you were UK resident in any of the previous three tax years, the automatic overseas threshold tightens from 46 to 16 days and the ties table is stricter. This calculator assumes the arrivals rules; if you are a "leaver", take advice before relying on the result.

Informational only — not tax advice. Based on the published day-counting tests, the calculator tells you what appears to follow; it cannot see your housing, family, employment or treaty situation. Confirm with a qualified cross-border tax adviser.

Other country calculators

United States Substantial Presence Test: at least 31 days in the current year AND a 3-year weighted total (all days + ⅓ of last year + ⅙ of the year before) of at least 183 days. France 183-day rule as an indicator of principal stay, alongside four other statutory criteria: household (foyer), principal residence, professional activity, or centre of economic interests. Spain Statutory 183-day presumption with sporadic absences counted as presence, plus permanent-home and economic-interest criteria. Italy 183-day presence as an indicator, alongside population-registry registration, civil-code domicile and residence. Singapore 183-day statutory rule, with a 3-consecutive-year rule and a 60-day short-term employment concession on the side. Australia 183-day test over the July–June income year, one of four tests (resides, domicile, 183-day, superannuation) — the "resides" test is the primary one. Ireland 183 days in the calendar year, or 280 days combined over this and the previous year with at least 30 days in each — the two-year test catches repeated medium stays. Switzerland 90-night threshold for presumed cantonal residence, nights counted; federal residency is abode-based and can apply even below the threshold. United Arab Emirates Resident at 183 days of presence; possibly resident from 90 days if you also have a permanent home or place of business in the UAE. Germany Germany has no statutory day test: a maintained dwelling (Wohnsitz) or a habitual abode (gewöhnlicher Aufenthalt, AO §8/9) makes you resident at any day count. The calculator shows your presence scale plus the objective-marker checklist German authorities weigh. Canada 183 days sojourned makes you a deemed resident; below that, significant residential ties (home, spouse, dependants) decide — a day-plus-checklist system. Hong Kong SAR Hong Kong has no statutory day threshold for residence (case-law concept). The 60-day visits rule instead exempts employment income of shorter visits; the calculator counts your visits against it and shows the establishment checklist. Malaysia 182-day statutory rule — deliberately not 183 — with linked-stay rules that can make short stays count across years. Thailand 180-day rule — another "not 183" country — with the remittance rule taxing residents on foreign income brought into Thailand. Philippines 180-day rule for resident-alien classification; resident aliens are taxed on Philippine-source income.