Statutory Residence Test Calculator

UK tax residence is not a matter of opinion or of how long you have been away. Since 2013 it has been decided by the statutory residence test: a sequence of automatic overseas tests, automatic UK tests, and, if neither settles it, a sufficient ties test that weighs your connections to the UK against the number of days you spent here.

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Getting it wrong is expensive in both directions. People who assume they have left often remain UK resident on their worldwide income. People who assume they are still resident sometimes pay UK tax they never owed.

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This tool walks you through the test in order, asks only the questions that matter given your answers so far, and tells you where you land, including whether split year treatment applies, which can divide a single tax year into a resident and a non-resident part.