LetsFile Statutory Residence Test · £99 fixed

Not sure if you're UK tax resident?
Statutory Residence Test
settled in writing.

A Chartered Accountant/Chartered Tax Advisor settles your status under the Statutory Residence Test and gives you a written determination you can rely on for your HMRC returns.

Chartered sign-offGuaranteed within 5 working days, or your money backSplit-year & treaty includedNo call needed

Not sure you need it? Check in under a minute

Three quick questions, nothing leaves your browser. If your case is genuinely clear-cut we tell you straight, with no need to pay. If it isn't, this is exactly what the £99 written determination settles.

Free residence check

Is your residence status clear-cut?

Three questions, under a minute. If your case is obvious, we tell you. If it needs the full Statutory Residence Test, we tell you that too. Nothing leaves your browser.

Did you move into the UK or leave the UK during this tax year?If yes, yours is a split-year case and needs a person, not a calculator.

Know someone unsure about their residence? Share it, earn 20%.

They get 20% off the £99 review; you earn 20%, paid to your bank.

What's riding on the answer

Residence is the first thing to settle, because every return you file is built on it. HMRC's residence rules run to more than a hundred pages, and split-year treatment alone has 8 separate cases.

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What the UK can tax

Residents are generally taxed on worldwide income and gains. Non-residents, only on UK income and certain UK assets. The difference can be enormous.

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Which returns, by when

Self Assessment, departure and arrival paperwork, and (if you sell UK property as a non-resident) a 60-day return even with no tax to pay.

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Whether HMRC comes back

A return filed on the wrong residence basis is wrong from its foundations, and penalties follow the error. Settle the status first.

How it works

1

Pay £99 online

Takes a minute, no account needed up front. Secure card payment.

Fixed fee
2

Answer the questionnaire

About 3 minutes: days in and out of the UK, your work pattern, and your home and family ties.

~3 minutes
3

Get your determination

A Chartered Accountant/Chartered Tax Advisor settles your position and sends you a written determination to keep. They message you if anything needs clarifying.

Within 5 working days, guaranteed

No call, no chasing. It's a productised review: you answer the questionnaire once, your adviser settles it and sends the written determination to your secure account.

What your determination settles

One fixed fee covers the full Statutory Residence Test for your year, including the cases no calculator can settle. If anything needs substantial extra work, we say so plainly and quote a fixed fee first. No surprise bills.

  • The full Statutory Residence Test for the relevant tax year(s): automatic overseas tests, automatic UK tests, sufficient ties, day counts
  • Split-year treatment under any of the 8 split-year cases that may apply to you
  • Double-tax treaty tie-breakers if you are resident under two countries' rules
  • What your status means for your filing obligations, including the non-resident 60-day rule if you have sold UK property
  • A plain-English written conclusion with a clear recommendation on what to file

Built to be relied on

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Encrypted end to end

Your answers and documents are encrypted in transit and at rest.

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UK GDPR compliant

UK/EU-hosted. We only ask for what the determination needs.

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Chartered sign-off

Every determination is settled by a Chartered Accountant/Chartered Tax Advisor.

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Secure payments

Card payments handled by Stripe (PCI-DSS). We never see your card details.

How we compare

Four ways to settle your UK residence status. Only one gives you a chartered-signed written determination you can actually rely on for your HMRC returns.

Work it out
yourself
High-street
accountant
Free online
checker
LetsFile
PriceFreeVariesFree£99 fixed
Settles split-year & treaty casesSometimes
Chartered Accountant/Tax Advisor sign-offIf qualified
Written determination you can rely on for HMRCMaybe
Effort from youHours of HMRC manualsCalls + back-and-forth~1 minute~3 minutes
TurnaroundHowever long it takes youTypically 1 to 3 weeksInstant (indicative)1 to 3 working days (guaranteed within 5)
Fixed price, no surprisesn/aOften hourlyn/a

A free checker or HMRC's own guidance can confirm an obvious case, but neither settles a split year, a borderline day count or a treaty tie-breaker, and neither gives you anything you can rely on if HMRC asks. That's what the £99 determination is for.

Statutory Residence Test

£99

Fixed fee. Pay securely online and answer a few questions. A Chartered Accountant/Chartered Tax Advisor sends you the written determination — typically within 1–3 working days, guaranteed within 5 or your money back.

Enquire — £99 residence test →

The LetsFile Guarantee

Your written residence determination: typically delivered in 1 to 3 working days, guaranteed within 5 working days or your money back.

Clock starts once you've signed your adviser's letter of engagement and your identity (AML) checks have cleared, and pauses whenever we're waiting on you. Refund means full payment returned: no quibble, no email tennis.

Questions, answered

Who is this for?

Anyone whose UK tax residence is in doubt for a tax year: you moved to or from the UK, you work overseas (or came here to work), you split your time between countries, HMRC has written to you, or you need to know which returns to file. You do not need to have sold anything.

Why does my residence status matter so much?

It decides what the UK taxes you on. UK residents are generally taxed on their worldwide income and gains; non-residents are generally taxed only on UK income and certain UK assets, including UK property. It also decides which returns you must file and by when. Get the status wrong and every return built on it is wrong too.

Do I need this if the free residence check gave me a clear answer?

Probably not. If the free check came back clearly UK resident or clearly non-resident, you can usually proceed on that basis. This review is for the cases the free check cannot settle: you moved into or out of the UK during the tax year (a split year), your day count sits anywhere between the automatic thresholds, or you might count as resident in two countries at once.

What happens after I pay?

You answer a short residence questionnaire (about 3 minutes: days in and out of the UK, work pattern, home and family ties). A Chartered Accountant/Chartered Tax Advisor reviews your answers, settles your position and sends you a written determination — typically within 1–3 working days, guaranteed within 5 working days or your money back. If anything needs clarifying, they message you in your secure account.

My case is split-year. Can you actually settle that?

Yes, that is exactly what this review is for. Split-year treatment under FA 2013 Schedule 45 has 8 separate cases, each with its own conditions, and no calculator can pick between them reliably. Your Chartered Accountant/Chartered Tax Advisor works through which case applies and what it means for the date your residence changed.

Can I rely on the written determination for my HMRC returns?

Yes. It is reviewed and signed off by a Chartered Accountant/Chartered Tax Advisor, sets out the reasoning under the Statutory Residence Test, and you can rely on it for your HMRC returns. Keep it with your records. It is based on the facts you give us, so the questionnaire matters: tell us everything.

I sold a UK property. Is the tax return included?

No, they are separate pieces of work, and residence has to be settled before the figures can be computed. One thing worth knowing: non-residents must report a UK property sale to HMRC within 60 days even with no tax to pay, even at a loss. If you need that return filed, our Reviewed service does it for £199. There is no obligation to file with us.

What if my situation involves a double-tax treaty?

Treaty tie-breakers (where two countries both treat you as resident) are within scope, and for most people the position can be settled. If your case turns out to need substantial extra work, say multiple years or complex treaty claims, we will say so plainly and quote a fixed fee before doing anything more. No surprise bills.

The £99 fee covers the questionnaire review, the SRT determination, and the written conclusion. Any further work (filings, multi-year reviews, complex treaty claims) is separate and quoted as a fixed fee before it starts.

Related

Once your residence is settled, these are the returns it usually decides.

Settle your residence, then file with confidence

Get your status in writing from a Chartered Accountant/Chartered Tax Advisor, so every return you file rests on solid ground.

Enquire — £99 residence test →

Fixed fee · guaranteed within 5 working days · no call needed