Published: 07 March 2026

UK tax residency day-count planner

UK tax residency is rarely a single yes/no rule. It combines day counting, automatic tests, and sufficient ties thresholds that change based on your history.

Why this is hard in practice

People often know the Statutory Residence Test exists, but still struggle with edge cases: moves during a tax year, irregular travel patterns, and whether split-year treatment can apply.

What the planner does

What to use it for

This is best for planning discussions with your accountant: understanding thresholds, identifying trip-risk points, and preparing an auditable timeline before filing.

Try the tool: UK Tax Residency Planner.

Official HMRC references