The midnight rule
The statutory residence test counts a day as a UK day if you are present in the UK at the end of that day. So the day you arrive usually counts and the day you leave usually doesn’t. A same-day visit doesn’t count.
Some transit days and days you stay because of exceptional circumstances can be left out, and a deeming rule can add days for some people with 3 or more UK ties who were UK resident recently. This counter doesn’t apply them.
The reference points
The test uses day counts at several points. They are markers, not a verdict: your ties and past residence decide which ones matter to you.
| UK days in the tax year | Where it appears |
|---|---|
| Fewer than 16 | First automatic overseas test (if you were UK resident in any of the previous 3 tax years) |
| Fewer than 46 | Second automatic overseas test (if you were UK resident in none of the previous 3 tax years) |
| Fewer than 91 | Third automatic overseas test, for full-time work abroad, with other conditions |
| 16 to 45, 46 to 90, 91 to 120, 121 or more | Sufficient ties test: the more days, the fewer UK ties it takes |
| 183 or more | First automatic UK test |
To count days in another country, use the 183-day calculator.
Questions
How are days counted for UK tax residence?
Under the statutory residence test, a day counts as a UK day if you are in the UK at the end of the day, at midnight. A day you arrive counts; a day you leave before midnight does not.
When does the UK tax year start?
On 6 April. It runs to 5 April the following year.
Are there exceptions to the midnight rule?
Yes. Some transit days and days you stay because of exceptional circumstances can be left out, and a deeming rule can add days for some people. This counter doesn’t apply them.
Does 183 days make me UK resident?
Spending 183 days or more in the UK in a tax year makes you UK resident under the first automatic UK test. Below that, other tests and your UK ties decide. This counter gives you the day count, not a verdict.
Sources
- legislation.gov.uk: Finance Act 2013, Schedule 45, paragraph 22 (days spent)
- legislation.gov.uk: Finance Act 2013, Schedule 45, paragraph 23 (deeming rule)
- legislation.gov.uk: Finance Act 2013, Schedule 45, paragraph 18 (sufficient ties day bands)
- HMRC: Guidance Note for Statutory Residence Test (RDR3)
- GOV.UK: Tax on foreign income, residence
Not legal or tax advice.