Effective from 2026-10-10
The terms on which the Expat pack is sold, and the notices that govern the day count.
ENA Enterprises Ltd
Company number 17257845
Registered in England and Wales
Registered office 61 Bridge Street, Kington, United Kingdom, HR5 3DJ
The Expat pack: three files, delivered digitally after payment. App Pro is a separate subscription for the checks, the planner, the report and CSV import. The visit log and the headline reading do not require it.
There is no free trial on App Pro.
The pack files are licensed for personal use by the person who bought them. You may keep them, print from them, and use them for your own return. You may not resell them, redistribute them, or publish them.
When the pack is on sale, the files are delivered immediately on payment. By buying, you agree to that immediate delivery and you accept that you lose the fourteen-day right to cancel that would otherwise apply to a digital purchase. This is confirmed again at checkout before payment is taken.
None of this affects your rights if something is faulty. If a calculator is wrong, tell us and we will fix it and reissue it.
Twelve months of free updates from purchase, for the pack, available on the updates page to the email used to buy it.
These terms are governed by the law of England and Wales, and the courts of England and Wales have jurisdiction.
UKDayCount Expat is published by ENA Enterprises Ltd, company number 17257845. It is general information about published rules. It is not tax advice, legal advice or financial advice, and it does not create an adviser–client relationship.
HMRC decides UK tax residence. This tool applies the Statutory Residence Test in Finance Act 2013 Schedule 45 to the dates and answers you enter. It does not decide your residence, and it does not send anything to HMRC.
The rules are stated as understood at the last review. Last reviewed: 10 October 2026. Next review due: 10 January 2027. Nothing on this site promises that the content stays accurate between reviews.
This tool does not apply split-year treatment. A tax year is read as resident or not as a whole. It does not apply the exceptional-circumstances disregard. It does not apply treaty residence tie-breakers. Do not enter a transit day that the statute disregards. The inheritance-tax figure is an indicator of resident years in the previous 20 tax years. It does not apply the leaving tail in Inheritance Tax Act 1984 section 6A, the young-person modification in section 6B, the treatment of years before the statutory residence test, or the international-exemption disregard in the Finance Act 2026.
A result is what the statutory tests produce from the entries in front of them. It is not a prediction of an enquiry, and it is not a promise that a tax year will be accepted as resident or not resident.
If a result matters to a filing, a move, or an estate, take advice from a person who is qualified to advise on your own facts.