UK tax residence, counted the way HMRC counts it
In short
You are automatically UK tax resident if you spend 183 or more midnights in the UK in a tax year (6 April to 5 April). Below that, the Statutory Residence Test combines your UK day count with 'ties' — work, family, accommodation, past presence and country of most midnights — to decide your status. TaxDin counts your UK midnights per tax year and computes the sufficient-ties test for you.
How the Statutory Residence Test works
The SRT runs in three stages: automatic overseas tests (you're definitely not resident), automatic UK tests (you definitely are — including the 183-day rule), and, if neither settles it, the sufficient-ties test, where the more days you spend in the UK, the fewer ties you can have before becoming resident.
A day normally counts as a UK day if you are in the UK at midnight. That's why TaxDin records your location at each midnight rather than 'days visited'.
What TaxDin computes automatically
- UK midnights per tax year, with the 16/46/91/121/183-day thresholds shown in context
- The work tie (40+ UK workdays), the 90-day tie, and the country tie for leavers
- Manual switches for the family and accommodation ties, saved per person per tax year
- A resident / not-resident readout combining the automatic and sufficient-ties tests
Split years, departures and edge cases
Split years, departures and edge cases
Detailed content for this section is being prepared and will be published here soon.
Frequently asked questions
What counts as a UK day for the SRT?
Broadly, a day where you are in the UK at midnight. There are narrow exceptions (transit, exceptional circumstances), which is exactly why a clean midnight-by-midnight record matters.
How many ties do I need to become UK resident?
It depends on your day count and whether you're an 'arriver' or a 'leaver'. For example, a leaver with 91–120 UK days becomes resident with 2 ties; an arriver needs 3. TaxDin shows the threshold that applies to your numbers.
Does TaxDin handle the UK tax year correctly?
Yes — all UK counts are bucketed against the 6 April to 5 April tax year, not the calendar year.
Reviewed by the TaxDin editorial team
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Related resources
Track your UK days free
See your SRT position update with every day you log.