Question 1

How many days can I spend in the UK without becoming tax resident?

Accepted Answer

It depends on your UK ties and residency history. If you were previously UK resident and have no ties, you can spend up to 45 days safely. With 4 ties, just 15 days makes you resident. If you've never been UK resident, you can generally spend up to 45 days (no ties) or 182 days (1 tie). Use the SRT Day Counter above for your specific situation.

Question 2

What is the Statutory Residence Test (SRT)?

Accepted Answer

The Statutory Residence Test (SRT) is the legal framework HMRC uses to determine whether an individual is UK tax resident for a given tax year. It consists of three sequential tests: the Automatic Overseas Test (which confirms non-residency), the Automatic UK Test (which confirms residency at 183+ days), and the Sufficient Ties Test (which determines status based on the number of UK ties and days spent in the UK).

Question 3

What counts as a UK day under the SRT?

Accepted Answer

Under the midnight rule, a UK day is any day you are present in the UK at midnight. If you arrive at 10pm and leave at 6am the next morning, one day counts. If you arrive and leave on the same day without staying at midnight, zero days count. Transit through a UK airport without clearing immigration also counts as zero days.

Question 4

What are the five UK ties under the SRT?

Accepted Answer

The five UK ties are: (1) Family tie — spouse, civil partner or minor child lives in the UK; (2) Accommodation tie — you have available UK accommodation for 91+ consecutive days and use it at least once; (3) Work tie — you do 40+ days of work in the UK (3+ hours per day); (4) 90-day tie — you spent 90+ days in the UK in either of the two previous tax years; (5) Country tie — you spend more days in the UK than any other country (only for previously UK resident individuals).

Question 5

What is the deeming rule under the SRT?

Accepted Answer

The deeming rule is an anti-avoidance measure that applies if you have three or more UK ties. If you make more than 30 day-trips to the UK in a tax year (where you visit but leave before midnight), the excess trips beyond 30 are added to your day count. This prevents people from artificially reducing their UK day count by flying in and out on the same day.

SRT Day Counter

SRT Quick Reference — 2025/26

Related resources

Need SRT advice for your specific situation?