UK Expats

Five out of six of the UK Automatic residency tests require day counting. The Sufficient ties test is solely focused on day counting.

The UK Statutory Residence Test (SRT) was introduced in April 2013 to clarify UK residency, prior to this Residence was determined by case law.

The UK system asks 6 key questions to establish residence automatically. There are three Automatic Overseas tests and three Automatic UK tests. If these tests are not conclusive, the SRT then considers your connections with the UK (‘Sufficient Ties’).

The Sufficient Ties test counts the number of ‘ties’, and allocates an allowable number of days in the UK. Ties include:

The RDR1 is a guide for residents and non-residents on the residence, domicile and remittance basis rules for tax years 2012-13 onwards.

Trac-King app
Trac-King app

US Expats

To become an Expat, US citizens must meet the Physical Presence Test.

“Generally to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 days during a 12 month period. You can count days you spend abroad for any reason… A Full Day is a period of 24 consecutive hours, beginning at midnight.”

Source: A Guide for U.S.Citizens and Resident Aliens Abroad

TrackingDays has a Non USA Days feature that will track Full Days, midnight to midnight spent outside of the USA.

Snowbirds & Non-USA Citizens

Foreigners who own property in the USA or simply enjoy spending their vacation or retirement time in the US also need to keep a close eye on their days.

The IRS uses it’s Substantial Presence Test to calculate if a person is a U.S. resident for Tax Purposes.

Trac-King app
Trac-King app

Other Countries

China, India, Hong Kong, Ireland, South Africa, Switzerland, Saudi Arabia and many more countries, all use ‘day counting’ as a key component in establishing residency for Taxation purposes. If you are and Expat from one of these countries, or you visit them regularly, you may wish to count your days and TrackingDays has been specifically designed for you.