Step 01 — Background

Your residency history

We need to understand your starting position before applying the SRT tests.

Which tax year are you analysing?

Were you UK resident in all 3 of the previous tax years?

This affects which automatic tests apply and your ties threshold.

Yes — UK resident in all 3 prior years

Resident in 1 or 2 of the prior 3 years

Not UK resident in any of the prior 3 years

You may qualify for "arriver" automatic tests

What is your intended situation this tax year?

Leaving the UK mid-year (planning departure)

Already departed — checking my position

Already non-resident — checking ongoing compliance

Did you work full-time overseas at any point this year?

Full-time = 35+ hours/week averaged over the year with no more than 30 UK working days and 90 UK days.

Yes — I work full-time outside the UK

No

Step 02 — Days in UK

Days spent in the United Kingdom

A "day" counts if you are in the UK at midnight. Days of arrival and departure are handled differently depending on circumstances.

⚑ A day counts if you are present in the UK at midnight. Days you arrive but leave before midnight generally do not count — but days you depart after midnight do.

UK days this tax year

Total days present at midnight in the UK.

UK working days this year

Days you did more than 3 hours of UK work.

If you are mid-year, how many UK days do you expect by 5 April?

Leave blank if already analysing a complete year.

Did you have any "exceptional circumstances" days?

Days beyond your control (e.g. illness, natural disaster, national emergency) that kept you in the UK. HMRC may disregard up to 60 such days.

Yes — I have exceptional circumstances days

No

How many exceptional days?

Step 03 — UK Ties

Your connections to the UK

Ties are used when you don't fall into an automatic test. Each tie that applies increases the likelihood of UK residence.

Family tie — do you have a spouse, civil partner or minor child resident in the UK?

Yes

No

Accommodation tie — do you have a place to stay in the UK available for 91+ consecutive days, and did you use it at least once?

Includes your own home, a relative's home available to you, or rented accommodation.

Yes — I have accessible UK accommodation

No

Work tie — did you work in the UK for 40+ days this year (3+ hours per day)?

Yes — 40 or more UK working days

No

90-day tie — did you spend more than 90 days in the UK in either or both of the previous 2 tax years?

Yes

No

Country tie — is the UK the country where you spend most time this year? (Leavers only)

Only applies if you were UK resident in any of the prior 3 years.

Yes — UK is where I spend most time

No — another country exceeds my UK days

Not applicable / not a leaver

Step 04 — Assets & Remittance

Wealth, assets & remittance flags

These questions surface common structuring risks and planning opportunities beyond the SRT itself.

Do you have capital gains you intend to realise this year or next?

Timing of asset disposals relative to your departure date is critical.

Yes — I'm planning to sell assets

No immediate plans

Do you own UK residential property?

Yes

NRCGT applies to non-residents disposing of UK residential property

No

Do you intend to return to the UK within 5 years of departure?

The temporary non-residence rules can claw back gains/income taxed abroad if you return within 5 years.

Yes or possibly

No — permanent or long-term departure

Step 05 — Your Analysis

UK Exit & Residency Report

Based on the information you provided. This is educational analysis, not professional tax advice.