UK Residence (SRT) for Digital Nomads
Get an indicative UK tax residency status under the Statutory Residence Test (SRT) from your days in the UK and connecting ties, and see what income that makes taxable in the UK.
Daten geprüft · Juli 2026
Is this a definitive residency determination?
No — the full Statutory Residence Test includes split-year treatment, exceptional circumstances, and detailed tie definitions not modelled here. Use this as an indicative screening tool and confirm with a qualified adviser or HMRC before filing.
Quelle: GOV.UK — RDR3: Statutory Residence Test (gov.uk/guidance/rdr3-statutory-residence-test-srt); GOV.UK — Tax on foreign income, 2025/26. · aktualisiert 2026
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Alles über UK Residence (SRT) for Digital Nomads
📋Überblick+
Applies HMRC's Statutory Residence Test in simplified form: the automatic overseas test settles non-residence outright below 16 or 46 days depending on your recent residence history, the automatic UK test settles residence outright at 183+ days, and everything in between falls to the sufficient ties test, where fewer days present require more UK ties to trigger residence.
💡 Bewährte Vorgehensweisen
- Being UK resident in any of the last 3 tax years ('leaver') needs fewer ties to trigger residence than someone arriving fresh ('arriver') at the same day count.
- This tool doesn't model split-year treatment, exceptional circumstances day disregards, or the detailed legal definition of each tie — treat the result as a screening indication only.
- Foreign-source income is only taxable in the UK once you're found UK resident — a non-resident is taxed here only on UK-source income.
🔢 Konkretes Beispiel
90 days in the UK, 2 ties, UK resident in a recent year: falls in the 46-90 day band needing 3 ties as a leaver, so with only 2 ties the result is non-UK resident.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter the number of days you spent in the UK in the tax year.
- 2
Count your UK ties (family, accommodation, work, 90-day tie, country tie) from 0 to 5.
- 3
State whether you were UK resident in any of the last 3 tax years — this changes the day thresholds.
- 4
Add your UK-source and foreign-source income to see what becomes taxable in the UK.
📚Glossar+
- Sufficient ties test
- Where the automatic tests don't settle residency, this test combines days present with a count of UK 'ties' — the fewer ties you have, the more days you can spend in the UK before becoming resident.
- UK ties
- Five defined connections to the UK — family, accommodation, substantive work, the 90-day tie (recent time in the UK) and, for leavers only, the country tie (most days spent in the UK of any country).
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
7. Juli 2026
Quellen und Referenzen
GOV.UK — RDR3: Statutory Residence Test (gov.uk/guidance/rdr3-statutory-residence-test-srt); GOV.UK — Tax on foreign income, 2025/26.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — UK Residence (SRT) for Digital Nomads
Is this a definitive residency determination?+
No — the full Statutory Residence Test includes split-year treatment, exceptional circumstances, and detailed tie definitions not modelled here. Use this as an indicative screening tool and confirm with a qualified adviser or HMRC before filing.
What changes if I was not UK resident in the last 3 years?+
You're treated as an 'arriver' rather than a 'leaver', which needs one more tie in each day band to become UK resident than someone with recent UK residence history.