UK Day Limits for Tax Residency
How many days you can spend in the UK before becoming tax resident depends on two things: whether you are a leaver or arriver, and how many UK ties you have. Use the tables below to find your limit.
How to read these tables
- Find your row: the band that includes your total UK days (counted using the midnight rule - a day counts if you are in the UK at midnight).
- Find your column: the number of UK ties you have (family, accommodation, work, 90-day, country).
- The cell shows whether the SRT indicates Resident or Non-resident.
Leaver = UK resident in one or more of the previous 3 tax years. Arriver = not UK resident in any of the previous 3 tax years. Arrivers are not assessed against the country tie (maximum 4 ties).
Leavers (previously UK resident)
Leavers are assessed against all 5 ties. They face stricter thresholds - fewer days are required to trigger residency at higher tie counts.
| UK ties | <16 days | 16–45 days | 46–90 days | 91–120 days | 121–182 days | 183+ days |
|---|---|---|---|---|---|---|
| 0 ties | Non-resident | Non-resident | Non-resident | Non-resident | Non-resident | Resident |
| 1 tie | Non-resident | Non-resident | Non-resident | Non-resident | Resident | Resident |
| 2 ties | Non-resident | Non-resident | Non-resident | Resident | Resident | Resident |
| 3 ties | Non-resident | Non-resident | Resident | Resident | Resident | Resident |
| 4 ties | Non-resident | Resident | Resident | Resident | Resident | Resident |
| 5 ties | Non-resident | Resident | Resident | Resident | Resident | Resident |
Arrivers (not previously UK resident)
Arrivers are assessed against 4 ties only (country tie does not apply). They have more generous day thresholds than leavers.
| UK ties | <46 days | 46–90 days | 91–120 days | 121–182 days | 183+ days |
|---|---|---|---|---|---|
| 0 ties | Non-resident | Non-resident | Non-resident | Non-resident | Resident |
| 1 tie | Non-resident | Non-resident | Non-resident | Non-resident | Resident |
| 2 ties | Non-resident | Non-resident | Non-resident | Resident | Resident |
| 3 ties | Non-resident | Non-resident | Resident | Resident | Resident |
| 4 ties | Non-resident | Resident | Resident | Resident | Resident |
Automatic tests apply first. If you spent fewer than 16 days in the UK (leaver) or fewer than 46 days (arriver with no UK residence in the previous 3 years), you are automatically non-resident - ties do not matter.
183+ days = always resident, regardless of tie count or leaver/arriver status.
Based on HMRC RDR3 Table A (leavers) and Table B (arrivers). Updated for the 2025/26 tax year.
Not sure which row or column you're in?
Run the free questionnaire - it counts your days, identifies your ties, and gives you a full SRT determination in about 5 minutes.