UK Tax Residency Planner

UK day-count calendar

Add each UK stay period. The planner counts overlap with the selected tax year only.

Background tests

This decides whether you are treated as an arriver or leaver in sufficient ties thresholds.

Tick only if you meet HMRC only-home conditions for automatic UK residence.

Tick only if your work pattern likely meets HMRC full-time UK work residence conditions.

Sufficient ties checklist

Tick ties that apply for the selected tax year.

Family tie usually means close family in the UK under HMRC tie definitions.

Accommodation tie usually means a place available to you in the UK under HMRC rules.

Work tie generally applies if UK workdays reach HMRC work-tie thresholds.

90-day tie applies if you exceeded 90 UK days in either of the previous two tax years.

Country tie is only relevant for leavers (resident in one of previous three years).

Split-year timeline planner