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UK Statutory Residence Test: how days are counted

Most Statutory Residence Test questions come down to one number: how many days you spent in the UK in the tax year. Here is what HMRC counts as a day, and the numbers it is compared with.

What counts as a day: the midnight rule

HMRC's manual says an individual is considered to have spent a day in the UK if they are here at the end of the day (midnight). So arriving on Friday and flying out on Monday is three days: the nights of Friday, Saturday and Sunday. Monday does not count, because you were not here at midnight (subject to the deeming rule below).

That is the opposite of the Schengen rule, where both the entry day and the exit day count. Do not use one count for the other.

Days that are adjusted

• Transit days. A day on which you pass through the UK on a through ticket between two other countries does not count, provided you leave the next day and do nothing substantially unrelated to the journey.

• Exceptional circumstances. Days in the UK because of them may be ignored for some parts of the test, up to a maximum of 60 days in a tax year. HMRC calls this a limit, not an entitlement.

• The deeming rule. If you were UK resident in one or more of the previous three tax years, have at least three UK ties and were in the UK on more than 30 days without being here at midnight, the days beyond the first 30 are counted as days in the UK.

The numbers: 16, 46, 91 and 183

• 16: you are automatically not resident if you were resident in one or more of the previous three tax years and spend fewer than 16 days in the UK.

• 46: you are automatically not resident if you were resident in none of the previous three tax years and spend fewer than 46 days.

• 91: the full-time-work-overseas test needs fewer than 91 days in the UK, and fewer than 31 days on which you work more than three hours in the UK, among other conditions.

• 183: spend 183 days or more in the UK in the tax year and you are UK resident, with no other test to consider.

The ties tables

If no automatic test settles it, your UK ties and your day count decide. The ties are family, accommodation, work and the 90-day tie, plus the country tie for those who were resident in the previous three years. HMRC's tables say how many ties make you resident at each day count.

Table A, if you were UK resident in one or more of the three previous tax years: 16 to 45 days needs at least 4 ties; 46 to 90 days at least 3; 91 to 120 days at least 2; over 120 days at least 1.

Table B, if you were UK resident in none of the three previous tax years: 46 to 90 days needs all 4 ties; 91 to 120 days at least 3; over 120 days at least 2.

What a day counter can and cannot do

Staymark counts midnights per UK tax year, which runs from 6 April to 5 April, and compares the total with the day limit for the number of ties you enter. It does not apply the automatic tests, the deeming rule, transit days or exceptional circumstances, and it does not decide your residence status. For a ruling on your own case, use HMRC's full guidance or a qualified adviser.

Questions

Does the day I arrive in the UK count for the SRT?

Only if you are in the UK at midnight at the end of that day. Arriving at 10pm counts; arriving and leaving the same day does not, subject to the deeming rule.

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

It depends on your history and your UK ties. Below 16 or 46 days an automatic overseas test can apply, and from 183 days you are resident. In between, HMRC's ties tables decide.

Which tax year does the count cover?

The UK tax year, 6 April to 5 April. Each year is tested separately.

Sources

Staymark counts days against published rules. This guide is general information, not legal, tax or immigration advice; rules change, so check the official sources above before you travel.