UK TAX RESIDENCY & STATUTORY RESIDENCE TEST
The UK counts you as present only if you are there at midnight. Midnight Rule applies this automatically.
• Live day count for the current tax year (6 April to 5 April)
• Automatic overseas and automatic UK test indicators
• UK ties tracking for the sufficient ties test
• Transit day handling
• Historical tax year summaries at a glance
SCHENGEN 90/180 DAY CALCULATOR
• Rolling 90/180 day tracking with days remaining, always up to date
• Visual availability calendar showing safe, warning and breach days
• Quick-check tool: see if a planned trip fits before you book
• Recovery forecasting so you know exactly when days free up
YOUR TRAVEL RECORD
• Flights, hotel stays and restaurant bookings kept in one place
• Planner calendar showing your logged days, trips and special days
• Evidence locker for boarding passes, receipts, invoices and statements, tagged and filterable, attached to the day or booking they belong to
• Insights, stats and a home screen widget
SHARED WITH PEOPLE YOU TRAVEL WITH
• Link a partner or connection and join their flight, hotel or restaurant with one tap
• Invite people to your own bookings; nothing appears in their records until they accept
OFFICIAL SOURCES
Midnight Rule summarises rules published by HMRC, GOV.UK and the European Commission. The original sources are linked in the app and here:
• Statutory Residence Test, HMRC guidance note RDR3: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
• Tax on foreign income: UK residence, GOV.UK: https://www.gov.uk/tax-foreign-income/residence
• Residence, Domicile and Remittance Basis Manual, HMRC: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis
• The Statutory Residence Test in law, Finance Act 2013 Schedule 45: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45
• Visiting the EU, Switzerland, Norway, Iceland or Liechtenstein, GOV.UK: https://www.gov.uk/visit-eu-switzerland-norway-iceland-liechtenstein
• EU visa policy and the Schengen Area, European Commission: https://home-affairs.ec.europa.eu/policies/schengen-borders-and-visa/visa-policy_en
• Short-stay visa calculator, European Commission: https://ec.europa.eu/assets/home/visa-calculator/calculator.htm?lang=en
• UK bank holidays, GOV.UK: https://www.gov.uk/bank-holidays
IMPORTANT
Midnight Rule is an independent planning tool. It is not affiliated with, endorsed by or operated by HMRC, GOV.UK, the UK government or the European Commission, and it does not provide tax, legal or immigration advice. Day counts and assessments are estimates based on the information you enter, and the official sources above always take precedence. Consult a qualified adviser before making decisions.
Some features require a Midnight Rule Pro subscription.
Midnight Rule makes it easy to track your UK tax residency and Schengen days.