UK Statutory Residence Test checker · guide
If no automatic overseas test and no automatic UK test settles your residence for the tax year, the sufficient ties test does. It compares the days you spent in the UK with the number of ties you keep here. Which table applies depends on whether you were UK resident in any of the previous three tax years.
Five ties can count: family, accommodation, work, 90-day and country.
| Days in the UK | Result |
|---|---|
| 0 to 15 | Automatically not resident |
| 16 to 45 | Resident with 4 or more ties |
| 46 to 90 | Resident with 3 or more ties |
| 91 to 120 | Resident with 2 or more ties |
| 121 to 182 | Resident with 1 or more ties |
| 183 or more | Automatically resident |
Four ties can count: the country tie does not apply.
| Days in the UK | Result |
|---|---|
| 0 to 45 | Automatically not resident |
| 46 to 90 | Resident with 4 or more ties |
| 91 to 120 | Resident with 3 or more ties |
| 121 to 182 | Resident with 2 or more ties |
| 183 or more | Automatically resident |
A recent leaver spends 101 days in the UK in 2026/27. They keep a family tie and an accommodation tie, so 2 ties. At 101 days a leaver needs 2, so they are resident under this test. At 90 days the requirement is 3, so they would not be: 11 fewer days changes the answer. Try your own numbers.
It depends on your ties. With no ties, up to 182 days; a recent leaver with four ties becomes resident at 16 days; an arriver with all four ties becomes resident at 46. The tables on this page give the threshold for every number of days.
Family, accommodation, work, 90-day and (for leavers only) country. Each is defined in HMRC's RDR3 guidance; the checker asks you a question for each.