HMRC 90-Day Tie & Residence Estimator
This tool estimates your position under the UK Statutory Residence Test (SRT) sufficient ties approach, including the 90-day tie. It is a planning aid, not legal or tax advice.
What is the HMRC “90 day tax rule”?
People often say “90 day tax rule” when talking about UK tax residency, but HMRC does not have one simple standalone 90-day rule. In practice, this phrase usually refers to the 90-day tie inside the Statutory Residence Test (SRT).
The 90-day tie is triggered if you spent more than 90 days in the UK in either of the two previous tax years. If triggered, it adds one connection (“tie”) to the UK, which can make it easier to be classed as UK resident in the current year.
How this calculator works
This calculator helps you estimate whether you are likely UK resident under the sufficient ties test. It does three things:
- Checks if your 90-day tie is active based on the two prior years.
- Counts your total UK ties (family, accommodation, work, and country tie where relevant).
- Compares your UK day count and tie count against HMRC tie thresholds for “leavers” and “arrivers.”
The result is an estimate. HMRC residency can also be affected by automatic overseas tests, automatic UK tests, and detailed definitions around homes, work patterns, and day counting.
Quick guide to SRT thresholds
If you were UK resident in any of the previous 3 tax years (Leaver)
- 16–45 UK days: resident if 4+ ties
- 46–90 UK days: resident if 3+ ties
- 91–120 UK days: resident if 2+ ties
- 121–182 UK days: resident if 1+ tie
- 183+ UK days: usually automatically UK resident
If you were not UK resident in any of the previous 3 tax years (Arriver)
- 46–90 UK days: resident if 4+ ties
- 91–120 UK days: resident if 3+ ties
- 121–182 UK days: resident if 2+ ties
- 183+ UK days: usually automatically UK resident
Understanding the 90-day tie in plain English
The tie is backward-looking. It does not ask how many days you spent this year; it asks about your prior two tax years. If either prior year is above 90 days in the UK, your current-year tie count increases by one.
That can be decisive. For example, someone with 95 UK days this year and one other tie might remain non-resident if the 90-day tie is absent, but become resident if the 90-day tie is present.
Important limits and practical notes
1) This is an estimator, not a formal HMRC determination
SRT includes detailed definitions. For example, “work day,” “home,” and “midnight rule” each have technical meaning. A single fact change can alter outcomes.
2) Country tie usually applies to leavers only
In general, the country tie is relevant for individuals who were recently UK resident. This calculator follows that common approach by counting country tie for leavers.
3) Split-year treatment can change real-world tax outcome
Even if a full-year residency estimate points one way, split-year rules may divide a tax year into UK and overseas parts, changing taxable income treatment.
How to use this tool for better planning
- Track UK travel days monthly, not at year end.
- Monitor prior-year day totals to anticipate the 90-day tie.
- Review ties before accepting UK workdays or accommodation access.
- Get professional advice if you are near a threshold or have complex cross-border income.
Frequently asked questions
Is spending fewer than 90 days always non-resident?
No. Residency depends on the full SRT framework. Under sufficient ties, someone can still be resident below 90 days if enough ties exist.
Does exactly 90 days trigger the 90-day tie?
No. The test is generally more than 90 days in either of the prior two tax years.
Can I rely on this calculator for filing?
Use it for planning and orientation, not as a substitute for professional advice or HMRC manuals when filing returns.