StaymarkHow a day is counted
A day counts if you are in the UK at midnight at the end of it. There are exceptions, for example days in transit and up to 60 days of exceptional circumstances, and a deeming rule can add days for people with three or more ties who were resident in an earlier year.
Step 1: the automatic overseas tests
You are automatically not UK resident if any of these apply:
• You were UK resident in one or more of the previous three tax years and spend fewer than 16 days in the UK.
• You were not UK resident in any of the previous three tax years and spend fewer than 46 days in the UK.
• You work full time overseas, spend fewer than 91 days in the UK, and work more than three hours on fewer than 31 of those UK days.
Step 2: the automatic UK tests
If no overseas test applies, you are automatically UK resident if you spend 183 days or more in the UK, or your only home is in the UK (with conditions), or you work full time in the UK.
Step 3: the sufficient ties test
If neither set of automatic tests settles it, your UK ties decide how many days you can spend. The ties are family, accommodation, work, the 90-day tie, and (for leavers only) the country tie.
Leavers (UK resident in any of the previous three years): 16–45 days with 4 ties, 46–90 days with 3 or more, 91–120 days with 2 or more, more than 120 days with 1 or more makes you resident.
Arrivers (not resident in any of the previous three years): 46–90 days with all 4 ties, 91–120 days with 3 or more, more than 120 days with 2 or more makes you resident.
Questions
Is the UK tax year the same as the calendar year?
No. It runs from 6 April to 5 April.
Does the day I fly out count?
Usually not. A day counts only if you are in the UK at midnight.
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.