Why this is difficult

The result follows an ordered set of tests. A threshold that matters in one situation may not decide another, and the relevant day limit can depend on prior residence and ties.

Worked example

Fictional simplified workflow: Sam records 80 UK days, prior UK residence, workdays over three hours, home availability, and family ties for one tax year. Eighty alone does not settle the result; the automatic tests and sufficient ties table must be considered in order.

Keep these dates in StayCount

What to record or check

  • Use the UK tax year from 6 April to 5 April.
  • Record arrival/departure and potential midnight/transit treatment.
  • Record prior residence, homes, family and accommodation ties.
  • Track relevant workdays and possible exceptional-circumstance days.

Common mistakes

  • Using only a 183-day threshold.
  • Counting by calendar year instead of UK tax year.
  • Ignoring prior residence or ties.
  • Removing exceptional days without checking HMRC's conditions and limits.

How StayCount helps

StayCount keeps UK Visitor and UK SRT as separate workspaces. The SRT workspace records tax-year facts, ties, workdays, transit, and exceptional circumstances, then explains the entered-result path.

Official reference

HMRC RDR3 Statutory Residence Test notes. Read the current official material for definitions, exclusions, and personal conditions.

Frequently asked questions

Is the SRT just a 183-day test?

No. Spending 183 days can satisfy an automatic UK test, but the full SRT also contains automatic overseas tests and sufficient ties rules.

Why record workdays?

Some automatic tests and definitions use days with more than three hours of work.

Do transit days always count?

Special rules can apply. Preserve the facts and check current HMRC guidance rather than assuming.

Are exceptional circumstances automatic exclusions?

No. HMRC conditions and limits apply, so record the circumstances for careful review.

Important boundary

StayCount results depend on the facts you enter. StayCount is a planning tool, not immigration, legal, tax, or financial advice, and it does not guarantee an official outcome.

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