UK Statutory Residence Test day counter
Under the Statutory Residence Test, a day counts if you are in the UK at the end of it — at midnight. How many of those you can afford depends on how many ties you have to the UK, and on whether you were UK resident in any of the three previous tax years. Enter your trips and ties below.
Your trips
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How the rule actually works
The unit is midnights, not calendar days.
Arrive on the 1st and leave on the 10th and you have spent nine midnights in the UK, not ten. Your departure day does not count.
The UK tax year runs 6 April to 5 April.
Days are counted per tax year, not per calendar year — a trip in March and a trip in May fall in different years.
Your day limit comes from your number of ties.
For an arriver: 4 ties allows 45 days, 3 ties 90 days, 2 ties 120 days. For a leaver (UK resident in any of the last three tax years) the thresholds are tighter: 4 ties 15 days, 3 ties 45 days, 2 ties 90 days, 1 tie 120 days.
183 midnights makes you automatically resident.
That test is met regardless of ties, and no amount of tie-counting changes it.
Frequently asked
What counts as a day of UK presence?
A day counts if you are in the UK at the end of it — at midnight. Your day of departure is therefore not normally counted.
What are the five UK ties?
The family tie, the accommodation tie, the work tie, the 90-day tie (more than 90 UK days in either of the two previous tax years) and, for leavers only, the country tie.
What is the difference between an arriver and a leaver?
A leaver was UK resident in one or more of the three previous tax years and faces stricter day limits for the same number of ties. An arriver was not.
Does the SRT use the calendar year?
No. It uses the UK tax year, 6 April to 5 April.
Are there exceptions to the midnight rule?
Yes — the deeming rule can add days for people with many UK ties, and exceptional circumstances beyond your control may allow up to 60 days to be disregarded. Both are outside a simple day count; take advice if you are near a threshold.