The LSR Partners team breaks down one of the most misunderstood parts of the SRT: how Deemed Days work, when they count toward your UK day total, and when they don’t.

If you regularly travel to or through the UK, deemed days (also called qualifying days) can quietly increase your day count under the Statutory Residence Test (SRT). Cross a threshold and you could become UK-resident, often without realising. Here’s the simple, practical guide you need.

What counts as a UK day?

If you’re in the UK at midnight, that day counts as one full UK day for SRT purposes.

What is a 'qualifying' (deemed) day?

A qualifying day is not a full day unless the deeming rule applies. Typical examples:

• You arrive and leave on the same day; or
• You were in the UK and leave during that day (the day of departure).

Example: Arrive Monday, stay overnight, leave Tuesday.

• Monday = full day (midnight in UK)
• Tuesday = qualifying day (departure day)

When does the deeming rule apply?

The deeming rule switches on only if all three are true:

1. You were UK resident in 1 or more of the previous 3 tax years
2. You have at least 3 UK ties for the tax year (per SRT ties)
3. You have 30 qualifying days in the UK in that tax year

What the deeming rule does

Once the rule applies, every qualifying day after the first 30 becomes a full UK day for SRT counting. That can move you above an SRT threshold and into UK tax residency.

Why this matters for expats & frequent visitors

If HMRC conclude you’re UK resident, you may be taxed on worldwide income (subject to other reliefs). Even if you’ve carefully counted midnights, qualifying days can push you over the line if you’ve got enough UK ties and more than 30 qualifying days.

Practical guardrails

• Track both full days and qualifying days. Don’t just count midnights.
• Monitor UK ties (e.g., accommodation, family, work, time). Hitting 3+ ties is a key trigger.
• Plan high-traffic months. If you’re near the 30 qualifying-day limit and have the other conditions, reconsider same-day transits and late-night departures.
• Model before you move. If you’ve been UK-resident in recent years, run an SRT forecast before locking travel.
• Keep evidence. Boarding passes, itineraries, hotel folios, meeting logs; documentation supports your day count if queried.

Mini-case

An executive transits through London multiple times, often departing late evening. After a prior UK-resident year and with 3 UK ties in place, they pass 30 qualifying days by autumn. Each subsequent same-day transit is deemed a full day, tipping them over the SRT day threshold. Early modelling could have moved two trips or re-timed departures to stay non-resident.

What you get with LSR Partners

You get clear residency modelling, day-count reviews, and travel-planning rules of thumb, so you pay the right tax in the right place at the right time and avoid HMRC surprises. You’ll get clarity and confidence.

FAQs

Do qualifying days always count as full days?
No. Only after the first 30 qualifying days and if the other two conditions apply (recent UK residence and 3+ UK ties).

If I’m never in the UK at midnight, can I still be UK-resident?
Yes, if the deeming rule applies and enough qualifying days convert to full days for SRT totals.

What are UK ties?
SRT looks at ties such as family, accommodation, work, 90-day tie, and country tie (depending on your leaver/arriver status). The more ties you have, the fewer days you can spend before becoming resident.

Can LSR track days for me?
Yes. LSR can review your historic data, set up ongoing tracking, and model forward travel so you stay within your chosen residency outcome.

This post is general guidance, not personal tax advice. Always take advice on your specific facts.

Contact LSR Partners today to speak with our expert team and pay the right tax, in the right place, at the right time.