Tax residency

UK tax residence — personal day limit

UK residence depends on automatic overseas tests, automatic UK tests and a sufficient-ties test based on UK connections. The tax year runs from 6 April to 5 April. At least 183 UK days meets an automatic UK test, but lower totals can also establish residence.

Check your own dates: UK tax residence — personal day limit calculator →

Summary

Day rule / reminder
Personal day limit · 6 April–5 April · other tests apply
Window
6 April–5 April
What the tool measures
The recorded-day component

UK residence depends on automatic overseas tests, automatic UK tests and a sufficient-ties test based on UK connections. The tax year runs from 6 April to 5 April. At least 183 UK days meets an automatic UK test, but lower totals can also establish residence.

Who it applies to

People who already know which personal day limit is appropriate for their UK Statutory Residence Test review.

The rule

Choose a personal day limit based on your residence history and UK connections. At least 183 UK days is an automatic residence test; fewer days can still establish residence. The counter does not decide the work, home, deemed-day, exceptional-circumstance or split-year rules.

Counting the days

Counts recorded UK dates in the tax year beginning 6 April. Review dates on which you were not in the UK at midnight and permitted exclusions. Date-only travel records cannot establish midnight presence or deemed days.

  1. Choose the date through which you want to count, then add your recorded visits.
  2. Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
  3. Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Check your dates with the free calculator

Examples

These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.

Example 1 — one recorded visit

  • to · United Kingdom

Illustrative chosen day allowance: 120 days.

Recorded result: 10 days

Example 2 — overlapping records

  • to · United Kingdom
  • to · United Kingdom

Illustrative chosen day allowance: 120 days.

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · United Kingdom
  • to · United Kingdom

Illustrative chosen day allowance: 120 days.

Recorded result: 16 days

Exceptions & edge cases

Choose a personal day limit based on your residence history and UK connections. At least 183 UK days is an automatic residence test; fewer days can still establish residence. The counter does not decide the work, home, deemed-day, exceptional-circumstance or split-year rules.

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“A count below the day threshold settles tax residence.”

A recorded-day total is one component. Review the separate conditions and exceptions described on this page.

“Unrecorded days are included in the total.”

The calculator uses only the dates you enter. Missing history can make the result incomplete.

Frequently asked questions

What does this rule count?

UK residence depends on automatic overseas tests, automatic UK tests and a sufficient-ties test based on UK connections. The tax year runs from 6 April to 5 April. At least 183 UK days meets an automatic UK test, but lower totals can also establish residence.

Which counting window does this tool use?

6 April–5 April. Counts recorded UK dates in the tax year beginning 6 April. Review dates on which you were not in the UK at midnight and permitted exclusions. Date-only travel records cannot establish midnight presence or deemed days.

What else should I check before relying on the total?

Choose a personal day limit based on your residence history and UK connections. At least 183 UK days is an automatic residence test; fewer days can still establish residence. The counter does not decide the work, home, deemed-day, exceptional-circumstance or split-year rules.

Where can I read the official requirements?

Read HMRC Statutory Residence Test ↗. The source was last reviewed on .

Keep this count with your travel history.

Follow your recorded days and selected reminders in Untild, alongside your other travel counters.

Get Untild for iPhone ↗

Sources

Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.

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