Free UK Tax Residence Checker: Am I UK Tax Resident?

It depends on the Statutory Residence Test: your days in the UK, whether you were resident recently, your work pattern, your homes and your ties. The clear cases are quick: 183 or more UK days in a tax year always makes you resident, and very low day counts make you automatically non-resident. This free checker settles those; everything in between needs the fuller test.

The statutory framework (Finance Act 2013, Schedule 45) that decides UK tax residence for a tax year. It runs in stages: automatic overseas tests, automatic UK tests, then the sufficient-ties rules that weigh your UK connections against your day count. The legislation plus HMRC guidance runs to roughly 160 pages, which is why borderline cases deserve a professional review.

Spend 183 days or more in the UK in a tax year and you are automatically UK tax resident for that year. No ties, work or home tests can change it. It is the one genuinely simple rule in the test.

There is no single number; it depends on your history and your ties. Fewer than 16 days is safe for almost everyone, fewer than 46 if you were not resident in any of the previous three years. Between those floors and 183 days, the answer depends on the sufficient-ties rules: the more UK connections you keep (family, accommodation, work, past presence), the fewer days you can spend.

Broadly, you were in the UK at midnight at the end of that day. Transit days where you arrive and leave without doing anything else generally do not count, and days you were stuck here due to exceptional circumstances can be ignored up to a cap of 60. Near a threshold, these counting rules decide the answer, which is why the checker routes near-threshold cases to a review.

UK connections that lower the number of days you can spend here without becoming resident: a UK-resident spouse, partner or minor child (family tie); accessible UK accommodation you use (accommodation tie); 40 or more UK workdays (work tie); 90+ days in the UK in either of the previous two years (90-day tie); and, for leavers, spending more days in the UK than any other single country (country tie).

The Statutory Residence Test gives one answer for the whole tax year, but if you moved into or out of the UK partway through, split-year treatment can divide the year into a UK part and an overseas part. There are eight separate cases with strict conditions, and which one applies decides the exact date your tax treatment changed. It is firmly professional-review territory.

Yes, each country applies its own rules, and both can claim you in the same year. Where a double-tax treaty exists, its tie-breaker article (permanent home, centre of vital interests, habitual abode, nationality) decides which country treats you as resident for treaty purposes. You need your UK position settled first.

By default you remain resident for the whole tax year of departure, unless split-year treatment applies or you are non-resident for the year under the test. Many leavers assume residence ends the day the plane takes off; it usually does not. Worth settling properly before you rely on it.

Yes. Non-residents must report a disposal of UK residential property to HMRC within 60 days of completion even if there is no tax to pay, even at a loss. The penalty for a late return starts at £100 and grows from there. Residents only need the 60-day return when tax is due.

No. The three questions are evaluated in your browser; nothing is sent to us, nothing is stored, and there is no sign-up or email gate.

Rely on it for the clear-cut answers it actually gives: 183+ days, or a day count comfortably under the automatic overseas thresholds. Everything else it deliberately refuses to call, because near-threshold and ties cases turn on detail a three-question tool cannot capture. For an answer you can rely on for HMRC returns, the £99 Statutory Residence Test review ends with a written determination signed off by a Chartered Accountant/Chartered Tax Advisor.