Cross-Border Tax Residence & FIG Calculator
Statutory Residence Test, FIG regime eligibility, IHT tail analysis, and stay-vs-leave projection — personalised to your situation. Updated for 2025/26 rules.
0183 (auto resident)365
Total projected: 150 days
Family tie
Spouse/civil partner or minor child lives in UK
Accommodation tie
UK accommodation available 91+ days, used 1+ night
Substantive work tie
40+ UK work days in the tax year
90-day tie
Spent 90+ days in UK in either of 2 prior tax years
Country tie
UK is the country where you spent most days
Only home is in the UK
Auto UK resident if true
Full-time UK work
Auto UK resident if true
Full-time overseas work
Auto non-resident if <91 UK days + <31 UK work days
This tool provides general information based on UK tax rules for the 2025/26 tax year including the new FIG regime (replacing remittance basis from April 2025). It does not constitute tax advice. Cross-border tax is complex — you should consult a qualified tax adviser before making any decisions.