Free tool

Am I UK tax resident?

Answer a few questions based on the Statutory Residence Test (SRT) to see whether you're likely UK tax resident. Instant, indicative result, not tax advice.

Disclaimer

This tool is for general guidance only. It does not replace official deadlines, Companies House records, HMRC guidance, or professional advice. Always confirm your own dates and figures with the official sources.

How many days did you spend in the UK this tax year?

Count the days you were in the UK at midnight. UK tax year: 6 April to 5 April.

Were you UK tax resident in any of the previous 3 tax years?

Do any of these apply to you this tax year?

Full-time work overseasYou work full-time overseas over the tax year (35 hours a week on average) with no significant break, spend fewer than 91 days in the UK, and work more than 3 hours in the UK on fewer than 31 days.A home in the UKYou have a home in the UK for at least 91 days in a row, with at least 30 of those days in this tax year, and you are there on at least 30 days in the tax year. Throughout those 91 days, you have no overseas home, or you are in each overseas home you have on fewer than 30 days in the tax year.Full-time work in the UKOver a period of 365 days that falls at least partly in this tax year, you work full-time in the UK (35 hours a week or more on average, worked out under HMRC's rules for this test) with no significant break from UK work. A significant break is 31 days or more in a row with no day on which you work more than 3 hours in the UK, and no day on which you would have done so but for annual, sick or parenting leave. Of the days in that period on which you work more than 3 hours anywhere, more than 75% are days on which you work more than 3 hours in the UK, and at least one day that is in both the period and this tax year is a day on which you work more than 3 hours in the UK. The test does not apply if your job is on board a vehicle, aircraft or ship and you make at least 6 cross-border trips as part of that job during the tax year that start or end in the UK.

Which of these UK ties apply to you?

Family tieYour spouse or civil partner (unless you are separated), a partner you live with as a couple, or your child under 18 is UK resident this tax year. A child counts only if you spend time with them in person in the UK on 61 days or more. A child who is UK resident only because they are at school in the UK does not count if they spend fewer than 21 days in the UK outside term time.Accommodation tieA place to live in the UK is available to you for a continuous period of at least 91 days in the tax year (gaps of fewer than 16 days do not break it), and you spend at least one night there. If it is a close relative's home, you need at least 16 nights there.Work tieYou work in the UK for more than 3 hours a day on at least 40 days in the tax year. The days do not need to be in a row.90-day tieYou spent more than 90 days in the UK in either or both of the previous two tax years.Country tieThe UK is the country where you were at midnight on the most days this tax year (a draw with another country still counts). It only applies if you were UK resident in any of the previous 3 tax years.

How the Statutory Residence Test works

1. Automatic overseas tests

If any applies, you're non-resident, whatever else applies: fewer than 16 days in the UK (if you were UK resident in any of the previous 3 tax years), fewer than 46 days (if you were not), or full-time work overseas with fewer than 91 days in the UK and fewer than 31 days on which you work more than 3 hours there.

2. Automatic UK tests

If no overseas test applies and any of these does, you're resident: 183 days or more in the UK, a UK home that meets the home test (which includes spending fewer than 30 days in any overseas home), or full-time work in the UK.

3. Sufficient ties test

If neither is conclusive, your number of UK ties (family, accommodation, work, 90-day, country) is weighed against your UK days, with different thresholds for 'arrivers' and 'leavers'.

Important: your company is different

Even if you are non-resident, a UK-incorporated company is normally UK tax resident and pays UK Corporation Tax wherever you live. A tax treaty can change that only in narrow cases, such as a company effectively managed in another country, and that needs a case-by-case check.

Read: does my UK company pay tax if I live abroad? →

Glossary: tax residence →Non-resident director ID →

Managing a UK company while living abroad?

As an ACSP-authorised agent with Companies House and an AAT-regulated practice, we provide overseas directors with fully remote identity verification, annual statutory accounts and CT600 filing, and UK business bank account guidance.

Remote Director ID Verification (from £198)Annual Accounts & Corporation Tax (from £498 a year, turnover under £50,000)

Disclaimer

General educational guidance only, not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: October 2026.