How many days in the UK without becoming tax resident?
Fewer than 16 days in a tax year if you were UK resident in any of the last 3 tax years; fewer than 46 if you weren’t. Those are the automatic overseas tests. Count your midnights below to see the days you have left this tax year.
UK days calculator
Add your visits to the UK this tax year (from 6 April). A day counts if you’re in the UK at midnight.
The 16- and 46-day tests
The first two automatic overseas tests of the statutory residence test are counts of days:
| You were UK resident in the last 3 tax years | You’re not UK resident if you spend in the UK |
|---|---|
| In one or more of them | fewer than 16 days in the tax year |
| In none of them | fewer than 46 days in the tax year |
Meet one, and you’re not UK resident for that tax year, whatever else applies. A third overseas test is for people who work full-time abroad.
How the days are counted
- At midnight. A day counts if you’re in the UK at the end of it. Arrive on a Friday and leave on Sunday, and you’ve spent two days: Friday and Saturday.
- The UK tax year. Days count from 6 April to 5 April; on 6 April the count starts again.
- The deeming rule. On the 16-day test it can count days without a midnight too: if you were resident in one of the last 3 tax years, have at least 3 UK ties and are here on more than 30 days without a midnight, each such day after the 30th counts.
Worked example
You were UK resident in one of the last 3 tax years, so your marker is fewer than 16. This tax year you visited 1–11 May: 10 midnights (11 May, the day you left, doesn’t count). Arriving again on 1 August, you can stay until 5 August — your 15th day. Stay on 6 August at midnight and that would be day 16.
If you weren’t resident in any of the last 3 tax years, the marker is fewer than 46: the same 10 days leave you 35, and you could stay until 4 September.
Above the markers
Spending 16 or 46 days or more doesn’t make you resident by itself. The automatic UK tests (183 days or more, your only home in the UK, full-time work in the UK) and the sufficient ties test decide then — see UK tax residency rules.
How FlySee counts it
The calculator counts as the FlySee app does: a day is a day you end in the UK, at midnight; the tax year runs from 6 April; under a marker of 16 the 16th day is the one to avoid, so 15 are allowed. On the 16 marker it also counts every day in the UK without a midnight past the first 30 — the deeming rule — as if you have the 3 UK ties it needs, so its count is never late. It doesn’t know about transit days or exceptional circumstances: those days are counted.