Interactive Statutory Residence Test (SRT) Tool
Evaluate your UK tax residency status under HMRC RDR3 rules for the 2025–26 tax year (April 6 to April 5).
Count days present in UK at midnight
Family, accommodation, work, 90-day, or country ties
NON-UK Resident under Sufficient Ties Test
Your stay (45 days) is below the residency threshold for 2 UK ties.
HMRC Tax Scope: Taxable ONLY on UK-sourced income.
HMRC Sufficient Ties Day Limit Table
| UK Ties Count | Leaver (Resident in 1 of last 3 years) | Arriver (Non-Resident in last 3 years) |
|---|---|---|
| 1 Tie | 121 to 182 days = Resident | 183 days = Resident |
| 2 Ties | 91 to 120 days = Resident | 121 to 182 days = Resident |
| 3 Ties | 46 to 90 days = Resident | 91 to 120 days = Resident |
| 4+ Ties | 16 to 45 days = Resident | 46 to 90 days = Resident |
Major UK Non-Dom Reform 2026
The UK Government has formally replaced the centuries-old remittance basis regime with a modern 4-Year Foreign Income & Gains (FIG) tax model.
New FIG System Key Points
- 100% Tax Relief for First 4 Years: Qualifying new arrivals pay zero UK tax on foreign income and gains for their first 4 tax years, regardless of whether funds are remitted to the UK.
- Worldwide Tax from Year 5: After 4 years of UK residence, global income and capital gains are subject to full UK Income Tax and CGT.
Frequently Asked Questions
The Statutory Residence Test (SRT) determines UK tax residency through a 3-part statutory hierarchy: Part 1: Automatic Overseas Tests, Part 2: Automatic UK Tests, and Part 3: Sufficient Ties Test (analyzing Family, Accommodation, Work, 90-day, and Country ties against days spent in the UK).
The traditional remittance basis for Non-Doms is replaced by a 4-year Foreign Income & Gains (FIG) regime. Individuals arriving in the UK after 4 consecutive years of non-residence receive 100% relief on foreign income and gains for their first 4 years, after which worldwide taxation applies.
HMRC defines 5 UK Ties: 1) Family Tie (spouse or minor child resident in UK), 2) Accommodation Tie (available UK home for 91+ days), 3) Work Tie (working 40+ days in UK), 4) 90-Day Tie (spent 90+ days in UK in either of past 2 years), and 5) Country Tie (spending more days in UK than any other country).