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

Tax year start (6 Apr 2026 – 5 Apr 2027)Enter the calendar year in which the UK tax year begins.Raw UK midnight daysCount UK days at midnight before exceptional-circumstance exclusions or deemed-day additions.Exceptional days excludedMaximum 60. Eligibility under the exceptional circumstances rules requires independent review.Deemed days addedEnter only days independently reviewed under HMRC RFIG20720 deemed-day rules.

Adjustments independently reviewed?

YesNoNot sure

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.

SomeNoneNot sure

UK workdays over 3 hoursCount days with more than three hours of UK work for the overseas-work test.

Full-time overseas work confirmed?

YesNoNot sure

No significant overseas work break confirmed?

YesNoNot sure

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.

YesNoNot sure

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.

YesNoNot sure

Review boundaries

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

Split-year treatment may applyThe person died during the tax yearVehicle, aircraft or ship worker rules may applyTreaty or dual-residence review may apply