Track your UK days for HMRC's Statutory Residence Test. Add each trip, count overnight stays accurately, and monitor key day thresholds.
Add UK Trips
A UK day = any day you are present in the UK at midnight. Arrival counts; departure day does not.
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Total UK days this tax year
How UK Days Are Counted for the SRT
The Statutory Residence Test counts "UK days" using the midnight rule: a day counts as a UK day if you are physically present in the UK at the end of that day — i.e. at midnight. This means the number of UK days in any stay equals the number of nights you spent in the UK, not the number of calendar days between arrival and departure.
For example: if you arrive on Monday and depart on Friday, you were in the UK at midnight on Monday, Tuesday, Wednesday and Thursday — that is 4 UK days. Friday is your departure day and does not count.
Key SRT Thresholds
Under 16 days — Automatically non-UK resident (Test 1).
Under 46 days — Automatically non-resident if no previous UK residence.
46–90 days — Amber zone: apply sufficient ties test.
91–182 days — May be UK resident depending on number of ties and prior residence.
183+ days — Automatically UK resident regardless of ties.
Colour coding: Green = under 46 days (automatic non-resident if no prior UK residence). Amber = 46–90 days. Red = 91+ days.
Frequently Asked Questions
HMRC counts a UK day as any day when you are present in the UK at midnight. Your arrival day counts if you are still there at midnight. Your departure day does not count. The total UK days therefore equals the number of nights spent in the UK.
Your arrival day counts as a UK day if you are present in the UK at midnight on that day. If you arrive late in the evening and stay overnight, that day counts. Short stopovers where you leave before midnight do not count.
The day you depart from the UK does not count as a UK day under the standard midnight rule. You are no longer in the UK at midnight. The last counted UK day is the final night you spent in the UK before departure.
Days in the UK due to genuine unforeseen exceptional circumstances (such as a medical emergency) may be excluded from the UK day count. These are narrowly defined and HMRC requires robust evidence. Self-imposed or planned extensions do not qualify.
183 or more UK days triggers automatic UK residency under the SRT. It is the most commonly known threshold. However, lower thresholds of 46, 91 and 121 days apply under the sufficient ties test, so it is important to track days carefully from the start of the tax year.
46 days is the threshold for the second automatic overseas test. If you have not been UK resident in any of the three previous tax years, spending fewer than 46 days makes you automatically non-resident. Spending 46 or more days means you may fall under the sufficient ties test.
Yes. You are personally responsible for your own UK day records. HMRC expects you to maintain accurate records of travel dates, overnight locations, and travel documents. Your employer may not track all your travel comprehensively.
Keep boarding passes and travel documents, hotel and accommodation receipts, diary or calendar records of overnight locations, travel expense claims, email correspondence showing your location, and roaming phone records. HMRC recommends keeping records for at least 6 years.
Yes. The UK day count is calculated independently for each tax year (6 April to 5 April). Your previous years' residence record does not roll into the current year's count, but it affects which tests and tie thresholds apply.
The UK tax year runs from 6 April to 5 April the following year. The 2025/26 tax year runs from 6 April 2025 to 5 April 2026. Day counts use calendar days within this period at midnight.
Transit days — passing through UK airports without staying overnight — are not counted as UK days, because you are not in the UK at midnight. If a delay forces an overnight stay, that night counts as a UK day.
No. UK days are based purely on physical presence at midnight. The type of day (bank holiday, weekend, working day) is irrelevant. Only your physical location at the end of each day matters for the count.