UK TAX RESIDENCE · HMRC EVIDENCE

ATRIUM
RESIDENCY MONITOR

Built for UK-connected families navigating the post non-dom world: SRT day counts, travel evidence and adviser-ready HMRC enquiry files. No spreadsheet archaeology. No blind reliance on airline data.

REQUEST EARLY ACCESS

iOS · Coming soon

The UK has moved from domicile-based privileges to a residence-led regime. For internationally mobile families, the question is no longer just where wealth is held — it is whether the facts support your UK tax residence position. Atrium keeps those facts organised before HMRC asks.

London skyline

UK SRT position

Track UK midnights, ties, thresholds and tax-year movement in one place.

Statutory Residence Test
Liverpool Street Station in London

Travel reality

Actual journeys, cancellations and last-minute bookings captured as user-confirmed facts.

Beyond airline manifests
Westminster, London

HMRC evidence pack

Boarding passes, GPS check-ins, receipts and notes attached to each trip.

Enquiry-ready records

Compliance pressure

When HMRC asks, the answer needs more than a calendar.

300,000+ UK compliance interventions opened by HMRC in 2022/23
£136bn secured from compliance interventions since 2018
30x reported HMRC recovery per £1 spent investigating HNWIs in 2023

Figures are public-facing HMRC compliance context referenced by the UK tax residency sector; Atrium focuses on preparing the factual record behind each client’s position.

Why now

The non-dom era has ended. The record-keeping burden has not.

From 6 April 2025, the remittance basis was replaced by a residence-based Foreign Income and Gains regime. New arrivals may claim up to four years of relief only if they meet the residence conditions, including a prior 10-year period of non-UK residence.

For HNW families leaving, arriving or reducing UK exposure, the practical question is simple: can you prove the days, ties and travel facts behind your SRT position when HMRC reviews it?

HMRC enquiry angle: UK border records are not a perfect personal ledger. Airline data can be wrong when flights are cancelled, rebooked or changed at short notice. Atrium treats tickets and carrier data as supporting evidence — not the final truth — and keeps a user-confirmed journey record with supporting proof.
Overview 2 profiles · Assistant view
A
Alexander M.
Principal
OK
Location
UK
UK days
12
Schengen
31
Last trip: UK · 11 May 2026
S
Sophia K.
Spouse
OK
Location
UAE
UK days
8
Schengen
14
Last trip: Dubai · 26 Apr 2026

Multi-profile overview

Atrium Residence dashboard
🇬🇧
United Kingdom
Low Exposure
12 / 183 days
🇭🇰
SRT ties
Watch
Family · Work · Home
Recent Journeys
MAY
11
Eurostar 9031
🇫🇷 Paris → 🇬🇧 London
1
day
MAY
09
Eurostar 9054
🇬🇧 London → 🇫🇷 Paris
3
days

Residency dashboard

Journey Detail
Eurostar
Paris → London
11 May · Train 9031
Depart
13:02
Paris
→
Arrive
14:30
London
Duration
1h 28m
Location Evidence
Greater London, United Kingdom
2026-05-11 14:33:30
GPS verified · ±10m
Tax day count
🇬🇧 United Kingdom · 1 day

Journey & evidence

UK day counting
Track UK midnights by tax year and keep the count aligned with the Statutory Residence Test, not a generic travel calendar.
SRT logic
Automatic overseas tests, automatic UK tests, sufficient ties and day thresholds are applied to confirmed travel facts.
Evidence vault
Boarding passes, hotel receipts, GPS coordinates and manual notes are attached to each journey so your adviser has the proof, not just the conclusion.
Assistant workflow
Assistants can log trips and upload documents on behalf of the family without changing tax settings or adviser conclusions.
HMRC export
Generate a clean PDF or CSV showing travel history, UK day counts, supporting evidence and the assumptions used for the SRT position.
Family profiles
Track the principal, spouse and dependants separately. Each person has independent UK days, ties, journeys and evidence.

Three levels of access

Principal

Full access to all profiles, all data, all settings. Add and edit journeys, upload evidence, configure tax rules, export reports.

Assistant

Log trips and attach documents on the principal's behalf. View the journey timeline. No access to residency analysis or reports.

Tax Adviser

Read-only view of day counts, residency indicators, and the evidence vault. Download reports directly. No email chains with spreadsheets.

UK-first coverage

🇬🇧United KingdomStatutory Residence Test
🏠UK tiesFamily, accommodation, work, 90-day and country ties
📅UK tax year6 April to 5 April counting
🧾HMRC evidenceJourney proof and source quality
🌍Non-UK residence historyRelevant for FIG regime eligibility
🇪🇺Schengen Area90/180-day rolling window
🇦🇪UAECommon relocation / travel base
🇨🇭SwitzerlandSecondary day-count reference

Atrium supports UK residence analysis and travel evidence organisation. It is not a substitute for professional tax advice.

"You can show HMRC exactly where those 12 UK days came from."

Not just a day count — the journey, source and evidence behind it.

Prepare before the enquiry.

Early access for UK-connected families, assistants and tax advisers dealing with post non-dom residency risk.

Request Early Access →