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United Kingdom residence review

UK SRT Estimator

Enter day counts and independently reviewed facts to trace a bounded full-year Statutory Residence Test path. This estimator does not replace specialist advice or decide disputed facts.

Saved on this device. UK scenarios are not uploaded or added to sync.

SRT facts and confirmations

Use Not sure when a legal condition has not been independently reviewed. The result will stop at a review boundary rather than infer the fact.

Tax year and day adjustments
Adjustments independently reviewed?
Prior residence and overseas work
Prior residence in the previous three tax years

Choose Some if the person was UK resident in at least one of the previous three tax years; otherwise choose None.

Full-time overseas work confirmed?
No significant overseas work break confirmed?
Automatic UK confirmations
UK home test confirmed?

Confirm only if all apply: a UK home was available for at least 91 consecutive days; at least 30 days of that 91-day period fell within this tax year; at least 30 days of presence in that UK home occurred in this tax year; and there was no overseas home, or presence in each overseas home was fewer than 30 days in this tax year.

Full-time UK work test confirmed?

Confirm only if all apply: the individual worked sufficient hours in the UK over a 365-day period; that period had no significant break from UK work; more than 75% of qualifying workdays in that period were UK workdays; and at least one qualifying UK workday fell within both the 365-day period and this tax year.

Sufficient ties
Family tie

Review the statutory family-tie definition.

Accommodation tie

Review available UK accommodation and use under the statutory definition.

Work tie

Review qualifying UK workdays for the tax year.

90-day tie

Review UK day counts in either of the previous two tax years.

Country tie

This tie is used only for people resident in one or more of the previous three tax years.

Review boundaries

These facts require specialist or separate review and prevent a bounded full-year estimate below the automatic 183-day test.

How this UK SRT review is bounded

The estimator organises independently reviewed facts through the ordinary full-year Statutory Residence Test sequence: automatic overseas tests, automatic UK tests, and then sufficient ties where required. Separate inputs keep raw midnight days, reviewed adjustments, and deemed days visible.

Choose Not sure whenever a legal or factual condition has not been independently reviewed. The result stops at a review boundary instead of inferring disputed facts, split-year treatment, treaty outcomes, or specialist categories.

Related guides

Official source

HMRC Statutory Residence Test guidance (RDR3)

This estimate does not determine final tax residence, filing obligations, tax liability, treaty outcomes, exception eligibility, or split-year treatment.