UK SRT day counter (midnight rule)
Count the days you are in the UK at midnight for a UK tax year. This shows the day-count part of the Statutory Residence Test only.
Your days in the UK
Add each stay in the UK. A day counts if you are in the UK at midnight, so the day you leave does not count.
Your dates stay in this browser and nothing is uploaded.
Result
Under the threshold
What it counts
For the Statutory Residence Test a day generally counts if you are in the UK at the end of it (midnight). The day you arrive counts; the day you leave does not. The UK tax year runs from 6 April to 5 April, and spending 183 days or more in the UK in a tax year makes you UK resident for that year. See the GOV.UK guidance and our explanation.
What it does not do
- It does not apply the transit exception or the deeming rule.
- It does not run the automatic overseas tests, the other automatic UK tests or the sufficient-ties test.
- It only sees the stays you enter. Time in the UK that you do not list is not counted.
So treat the result as a day count, not as an SRT result.
Frequently asked questions
Does the day I leave the UK count?
Not under the midnight rule: you are no longer in the UK at the end of that day.
Is this the Statutory Residence Test?
No. It counts midnight days only. The full test also looks at ties, work and other factors.
Is my data uploaded?
No. It stays in this browser. Use Clear everything to erase it.
Related
Last reviewed 28 Oct 2026. Planning aid, not legal or tax advice. Border authorities' records are authoritative.