1 · Your position
The rules that apply to you depend on whether you were UK resident in any of the three tax years before the one you're testing.
2 · UK day tracker
A day counts if you're in the UK at midnight. Use whichever method fits how you actually track your travel — mix and match across the year.
0
days present in UK —
04691121183+
Log a trip (arrival → departure)
Midnights are counted from the arrival date up to, but not including, the departure date — the standard midnight rule.
Or log a single day
Or enter a midnight count directly
Already know the total for a period? Drag the slider or type the number of midnights and add it straight to your total — no individual dates needed.
This relief applies to: the 183-day automatic UK test, both overseas day-count tests (16-day and 46-day), the full-time-overseas 91-day test, the sufficient ties day-count table, and the 90-day tie. It does not apply to the "only home in UK" test, the full-time UK work test, or the work/family ties — and any day with 3+ hours of UK work still counts as a UK workday regardless. HMRC applies this narrowly (life events like births, marriages, and routine travel disruption don't qualify) — keep contemporaneous evidence for any day claimed.
Nothing logged yet for this tax year.
Test a scenario
Temporarily reduce the day count to see how a different position would play out. This does not touch your real logged trips, single days, or manual counts — it's a separate, reversible overlay for testing only.
3 · Automatic overseas tests
If any one of these applies, you're automatically non-UK resident for the year — no further tests needed.
The full third automatic overseas test also requires fewer than 91 days present in the UK — the app checks this automatically against your day tracker total, so you don't need to re-enter it here. All three conditions (full-time overseas work, under 91 UK days, 30 or fewer UK workdays) must be true together for this test to apply.
4 · Automatic UK tests
If any one of these applies, you're automatically UK resident — sufficient ties won't need checking.
The home and full-time UK work tests turn on detailed facts (nature of "home", precise working pattern). "Not sure" answers are flagged for adviser review rather than assumed either way. Note: exceptional-circumstances relief does not reduce the day thresholds in either of these two tests, unlike the 183-day test.
5 · Sufficient ties
Only relevant if the automatic tests above didn't already settle your status. Tick each tie that applies to you.
Note: exceptional-circumstances relief reduces the day count used in the table below, but does not itself remove a family or work tie — those are assessed on their own facts regardless of any disregarded days.
6 · Split year treatment
If you arrived in or left the UK partway through the tax year, split-year treatment may apply — taxing only part of the year as UK resident. This depends on which of 8 statutory cases fits (starting/ceasing full-time work abroad or in the UK, only home abroad, partner relocating, etc). It is not calculated automatically here.
Reveal my result
Your result is calculated from what you've entered so far. Click below to reveal it — you can then download it using the export options further down.
Reasoning trail
Adviser notes
Export
Pull this client's data out of the app and into the file note or a spreadsheet.
This is a preliminary indication based on the core rules in FA2013 Sch45, not a formal residence determination. It does not fully model the deeming rule, international transport workers, or every edge case in the home/full-time work tests. HMRC interprets exceptional circumstances relief narrowly, and a February 2025 Court of Appeal decision (A Taxpayer v HMRC) may have broadened that interpretation — this tool applies the relief mechanically to the day count but doesn't assess whether a claimed circumstance would actually qualify. Borderline results, "not sure" answers, and split-year flags should be reviewed with your adviser before relying on this for tax filing positions.