Transparency
Methodology
Every result is a software-generated indication produced from the answers you enter. This page sets out exactly how it is produced, so you can check it or hand it to an adviser.
The order of tests
- The automatic overseas tests, which can make you non-resident outright.
- The automatic UK tests, which can make you resident outright.
- The sufficient ties test, which compares your UK days against the number of ties you have, using the leaver or arriver table as appropriate.
The first test that decides the year stops the assessment, which is the order HMRC applies.
Day counting
A UK day normally counts when you are present in the UK at midnight. Special rules can apply to certain transit days, exceptional circumstances and some days when you leave before midnight. The tool takes your day count at face value and does not apply the deeming rule for people with three or more ties.
Sources
Finance Act 2013 Schedule 45 and HMRC guidance note RDR3, together with the RFIG manual pages referenced in each step of your result. Rules last reviewed September 2026.
Known limitations
- International transport workers and their relevant jobs are not modelled.
- Deaths during the tax year are out of scope.
- Split-year treatment is covered only in the optional add-on section.
- Treaty tie-breaker rules for dual residence are not applied.
- Answers marked "I'm not sure" are treated as not met, which can change the outcome.