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UK statutory residence test calculator
Work through the SRT for 2025/26: automatic overseas tests, automatic UK tests, then the sufficient-ties table.
About this calculator
What it estimates
Whether you are likely UK tax resident for the year under the Statutory Residence Test: the automatic overseas tests, the automatic UK tests, then the sufficient-ties table based on your UK days and connections.
Assumptions (UK 2025/26 tax year rates)
- •The three automatic overseas tests and the 183-day and only-home automatic UK tests, per HMRC's RDR3 guidance
- •Sufficient-ties thresholds for 'arrivers' (not UK resident in any of the 3 prior tax years) and 'leavers' (UK resident in at least one)
- •Days counted at midnight; the deeming rule, exceptional-circumstance days and split-year treatment are not modelled
- •The 'home' and full-time-work tests are simplified to single questions — the full tests have day-count and hours conditions
Estimates only, for orientation. Rates and thresholds change each tax year and your actual liability depends on facts this tool does not ask for. This is not tax advice.
For US–UK filers
Why your real number differs
For Americans, UK residence under the SRT does not switch off US filing — citizens and Green Card holders file US returns wherever they live, and the US–UK treaty tie-breaker only applies to dual residents with a treaty position claimed on Form 8833. Residence dates also drive the FIG regime, split-year treatment and when UK tax starts applying to worldwide income — facts worth confirming before you move, not after.