The 16-day and 46-day rules: HMRC’s first two automatic overseas tests
Were you UK resident in any of the last 3 tax years? Then spending fewer than 16 days in the UK in a tax year makes you non-UK resident for that year. If you weren’t UK resident in any of those 3 years, the limit is fewer than 46 days.[1][3][4]
These are the first two “automatic overseas tests” in HMRC’s Statutory Residence Test (SRT). This guide explains them in plain English. It doesn’t tell you your residence status.
The short answer
- Two tests, one look-back. Your limit depends on the 3 tax years before the one you’re checking. Were you UK resident in any of them?[3][4]
- “Fewer than” means fewer than. Under 16 days means 15 at most. Under 46 days means 45 at most.[5]
- The whole tax year counts. That’s 6 April to 5 April, including any days before you left.[5][15]
- A UK day is a UK midnight. There are a few exceptions, explained below.[7]
- If you meet one, that’s the answer. HMRC says you’re non-UK resident for that year, and no other part of the test is needed.[2]
- Just over the limit isn’t the end. HMRC then looks at the other tests, in order.[6]
In HMRC’s manual, each of these two tests gets one short page.[3][4]
Educational, not tax advice.
Which limit applies to you
Look back at the 3 tax years before the year you’re checking. HMRC’s guidance sets it out like this:[1][3][4]
| Were you UK resident in any of the 3 previous tax years? | The test | Limit for the year you’re checking |
|---|---|---|
| Yes, in 1 or more of them | First automatic overseas test | Fewer than 16 UK days |
| No, in none of them | Second automatic overseas test | Fewer than 46 UK days |
Split years count as UK-resident years. Did you leave or arrive partway through one of those 3 years, with split-year treatment? HMRC says that year counts as a full year of UK residence for this look-back.[3][4]
The year someone dies. The first test can’t apply in the tax year a person dies. HMRC has 2 further tests for that case.[1][3]
There’s also a third automatic overseas test, for people working full-time abroad. It has its own day limits and work-day rules. See full-time work abroad and the SRT.[1][16]
Where these tests sit in the SRT
HMRC sets out the steps in this order:[6]
- 183 days or more in the UK? You’re UK resident for the year. HMRC says there are no exceptions to this.[2][6]
- The automatic overseas tests. Meet one, and you’re not UK resident for the year.[6]
- The automatic UK tests. HMRC checks these next if no overseas test is met.[6]
- The sufficient ties test. This weighs your UK days against your UK ties.[6]
So if you meet the 16-day or 46-day test, HMRC says there’s no need to look at the other parts.[2] The result is automatic.
How the days are counted
These tests use the same day count as the rest of the SRT.
Midnight. A day counts as a UK day if you’re in the UK at the end of the day (midnight).[5][7]
Transit. Some layovers don’t count. HMRC’s conditions are that you:[8]
- arrive as a passenger, travelling on a through ticket between two countries outside the UK
- leave the next day, as a passenger
- don’t do things in between that are largely unrelated to your journey
HMRC says dinner or breakfast at your hotel is fine. Visiting your UK home, friends or family isn’t.[8] The day you arrive doesn’t count. HMRC says the day you leave can still be a qualifying day under the deeming rule (below).[8]
Exceptional circumstances. Some days can be left out of the count. That’s when exceptional circumstances beyond your control stop you leaving the UK. You must also mean to leave as soon as you can. The law’s examples include war, civil unrest, natural disasters, and sudden or life-threatening illness or injury.[5] HMRC lists both of these tests among those where such days can be left out.[10] The most you can leave out in a tax year is 60 days. HMRC calls this “a limit, not an allowance or entitlement”.[10]
Deemed days. The deeming rule can add days when you were in the UK but left before midnight. It applies only if you meet all three of HMRC’s conditions:[9]
- you were UK resident in 1 or more of the 3 previous tax years
- you have at least 3 UK ties for the year
- you were in the UK on more than 30 days without being here at midnight
If all three are met, each of those days after the first 30 counts as a UK day.[5][9] HMRC says the rule doesn’t apply to the day limit in the third automatic overseas test.[9] It lists no such exception for the 16-day test. The SA109 notes tell people who weren’t UK resident to include deemed days in their day count.[12] The rule’s first condition is the opposite of the 46-day test’s look-back. HMRC doesn’t say how the rule works with the 16-day or 46-day test. Check with a qualified adviser if deemed days could matter to you.
For the full method, see how to count your UK days.
If you’re just over the limit
Missing these tests doesn’t make you UK resident on its own. HMRC moves on to the third overseas test, then the automatic UK tests, then the sufficient ties test.[3][6]
The ties tables start where these limits stop. More UK days means fewer ties are needed to make you UK resident.[11]
UK resident in 1 or more of the 3 previous tax years (HMRC’s Table A):[11]
| UK days in the tax year | UK ties needed |
|---|---|
| More than 15 but not more than 45 | At least 4 |
| More than 45 but not more than 90 | At least 3 |
| More than 90 but not more than 120 | At least 2 |
| More than 120 | At least 1 |
UK resident in none of the 3 previous tax years (HMRC’s Table B):[11]
| UK days in the tax year | UK ties needed |
|---|---|
| More than 45 but not more than 90 | All 4 |
| More than 90 but not more than 120 | At least 3 |
| More than 120 | At least 2 |
For why the order of the tests matters, see the 183-day myth.
On your tax return
The Self Assessment residence pages are form SA109. HMRC’s notes for 2025 to 2026 say:[12]
- Box 1: put “X” if you were not resident in the UK for the year.
- Box 10: put the number of days you were in the UK at midnight. Include any deemed days over 30, and note in box 54 how many there are.
- Box 11: put the days in box 10 that were due to exceptional circumstances. This shouldn’t be more than 60.
- Box 11.1: put your transit days here, not in box 10.
For the rest of the form, see SA109: your UK days, ties and records.
Records worth keeping
HMRC’s guidance says people with UK connections should keep records of where they spent their days and midnights. Its examples include travel details, booking information, and tickets and boarding cards, including e-tickets.[13] HMRC says its lists aren’t exhaustive.[14]
With a limit of 15 or 45 days, each UK midnight is a big share of the total. Useful records include:
- flight e-tickets and boarding passes, in and out of the UK
- hotel, Airbnb or Booking.com confirmations for each stay
- booking emails for trains and ferries
- the date you left the UK, and any work contract or visa application linked to the move[13]
Frequently asked questions
What is the 16-day rule?
It’s HMRC’s first automatic overseas test. It’s for people who were UK resident in 1 or more of the 3 previous tax years. For them, fewer than 16 UK days in a tax year means non-UK resident for that year.[1][3]
What is the 46-day rule?
It’s HMRC’s second automatic overseas test. It’s for people who were UK resident in none of the 3 previous tax years. For them, fewer than 46 UK days in a tax year means non-UK resident for that year.[1][4]
Can I spend 16 days in the UK?
The test says fewer than 16 days, so 15 at most.[5] With 16 UK days, the first test isn’t met. HMRC then looks at the other tests.[3][6]
I left the UK partway through a recent tax year. Which test applies?
HMRC says a year with split-year treatment counts as a full year of UK residence for the 3-year look-back.[3][4] So that year counts as a UK-resident year.
Does a day trip to the UK count?
Not as a midnight. A day only counts if you’re in the UK at the end of it.[7] But the deeming rule can count some of these days, if you meet all three of its conditions.[9] HMRC doesn’t say how this works with the 16-day or 46-day test.
Does a layover at a UK airport count?
Not if it meets HMRC’s transit rules. You arrive and leave the next day as a passenger, between two countries outside the UK. You travel on a through ticket. In between, you do nothing largely unrelated to the journey. The day you leave can still count under the deeming rule.[8]
If I meet the 16-day test, do I still need to check my UK ties?
No. HMRC says that if you meet any automatic overseas test, there’s no need to look at any other part of the test.[2]
Do non-residents pay any UK tax?
GOV.UK says non-residents only pay UK tax on their UK income. They don’t pay UK tax on foreign income.[15]
Sources
Checked on 21 October 2026. GOV.UK shows RDR3 as updated 11 June 2026. The Residence and FIG Regime Manual was published 4 April 2025 and updated 3 July 2026. The SA109 notes are the 2025 to 2026 edition (publication page updated 28 September 2026).
- HMRC: RDR3 Statutory Residence Test (SRT) notes, sections 2 and 5
- RFIG20110: Automatic overseas tests, introduction
- RFIG20120: First automatic overseas test
- RFIG20130: Second automatic overseas test
- Finance Act 2013, Schedule 45 (statutory residence test), paragraphs 12, 13, 22 and 23
- RFIG20040: How to use this guidance (the four steps)
- RFIG20710: Meaning of a day spent in the UK
- RFIG20730: Transit days
- RFIG20720: The deeming rule
- RFIG22220: Tests where exceptional circumstances can be taken into account
- RFIG20520: The number of ties (Tables A and B)
- HMRC: SA109 notes 2025 to 2026, boxes 1, 10, 11 and 11.1 (PDF)
- RFIG21940: Record keeping, the sufficient ties test
- RFIG21910: Records that should be kept for SRT purposes
- GOV.UK: Tax on foreign income, UK residence and tax
- RFIG20140: Third automatic overseas test
This is not tax advice. HMRC’s guidance can change. If you’re close to a limit, get advice from a qualified tax adviser.