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UK day counter

Count your UK days for the tax year, see which UK ties apply, and how many more days you can spend in the UK before HMRC's Statutory Residence Test would treat you as UK resident.

A guide to the tests, not a determination of your residence. Check HMRC RDR3 or ask an adviser.

Your days in 2026/27

Your recent history

Were you UK resident in any of the last 3 tax years?

Yes for most people in their first years after leaving the UK. This changes which table applies and whether the country tie counts.

Your UK ties

Family tie: is your spouse, civil partner, partner or a child under 18 UK resident this tax year?

HMRC has extra rules for a child you see in the UK on fewer than 61 days; see RDR3.

Accommodation tie: do you have a place to live in the UK that is available for 91 days or more in a row, and do you spend at least one night there?

A close relative's home needs 16 nights. A home you let out on a full lease is usually not available to you.

Country tie: will you spend more midnights in the UK this tax year than in any other single country?

Counts only if you were UK resident in one of the last 3 tax years.

The work tie (40 or more UK workdays) and the 90-day tie (more than 90 UK days in either of the last 2 tax years) are worked out from the numbers above.

Work and homes

Do you work full time overseas for the whole tax year?

HMRC's test is an average of 35 hours a week, worked out over the year. If unsure, see RDR3 Annex C.

Do you have a UK home, available for 91 days in a row, that you are in on 30 or more days this tax year?
Do you have a home overseas that you are in on 30 or more days this tax year?

For most people living in the UAE, this is their UAE home.

Do you work full time in the UK over a 365-day period?

What the tests point to for 2026/27

Not UK resident

Third automatic overseas test: full-time work overseas, fewer than 91 UK days and fewer than 31 UK workdays.

UK days, total
50
UK ties that count
1
Most UK days with these ties
120
Days left
70
  • 90-day tie

Ties can change as the year goes on: more UK days can create a country tie, and more UK workdays a work tie. Re-check when your plans change.

Rule applied: Finance Act 2013, Sch 45 para 14 (number not confirmed); RDR3, Third automatic overseas test; paragraph number not confirmed; HMRC manual RFIG20140. Source, read from search results on 22 October 2026, page not yet opened.

Day log (optional)

Log days one at a time if you want a record. The log is kept in this browser only and is never sent to Landed. Download it as a CSV to keep a copy; clearing your browser data deletes it.

What this counter leaves out

Split-year treatment for the year you leave or return, the tests that apply in the year of a death, and HMRC's exact full-time work calculation. The guide to keeping your options open explains split year and the temporary non-residence rules.

Exceptional circumstances: HMRC's manual says the exception “will usually only apply to events that occur while an individual is in the UK and which prevent them from leaving the UK”, and that days are not exceptional where the circumstances “could have reasonably have been foreseen or predicted”. HMRC caps the days you can leave out this way at 60 in a tax year. The counter does not apply it. Finance Act 2013, Sch 45 para 22(4) to (6) (numbers not confirmed); RDR3, Annex A, exceptional circumstances; paragraph number not confirmed; HMRC manual RFIG22200 onwards (RFIG22240, RFIG22270 seen in snippets). Source, read from search results on 22 October 2026, page not yet opened.

Next step

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The background

Why the numbers look like this