About this site

I'm Brad Ellison, a finance engineer, and I build and maintain taxresidency.co.uk. It exists for a simple reason: when I needed to work out my own UK tax residence position, no available tool actually implemented the Statutory Residence Test - the automatic tests, the sufficient ties test, the deeming rule, the way days are really counted. So I built one that does.

How the calculator is built

The SRT is a statutory test with published rules - HMRC's RDR3 guidance and the Residence and FIG Regime manual. The calculator implements those rules directly:

• Every rule traces to HMRC's text. Each function in the calculation engine references the specific RDR3 paragraph or HMRC manual page (RFIG reference) it implements, and user-facing explanations link to HMRC's own guidance.
• Tested against HMRC's worked examples. The engine runs a suite of over 670 automated tests, including the worked examples HMRC publishes in its own manuals - the calculator has to reproduce HMRC's answers before any change ships.
• Audited against the source. I periodically re-audit the implementation line-by-line against a snapshot of HMRC's published guidance, and fix and log any discrepancies.
• Private by design. No cookies, no accounts required for the free calculator, and your detailed answers stay in your browser.

What this site is not

I'm an engineer, not a tax adviser, and this site does not provide tax advice. The calculator computes what HMRC's published rules say about the inputs you give it, cites the rule, and stops there. Where the rules run out - dual residence, treaty positions, genuinely ambiguous facts - the tools say so and point you to a qualified professional instead of guessing.

Contact

Questions, corrections, or something that looks wrong? support@taxresidency.co.uk. I take corrections seriously - accuracy against HMRC's guidance is the whole point of the site.