United Kingdom tax residency rules
Threshold: 183 days · Statutory Residence Test · Tax year (UK: Apr 6 – Apr 5)
The UK Statutory Residence Test (SRT) is a three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test. The UK tax year runs 6 April – 5 April, not the calendar year. Day counts matter at every stage, with subtleties around midnight presence, transit days, and the 'deeming' rule.
- 183 days in the UK tax year = automatic UK resident.
- 16 UK days = automatic non-resident if UK-resident in any of the prior 3 tax years.
- Sufficient-ties test combines UK ties (family, accommodation, work, 90-day, country) with day count via a published matrix.
Rules tracked by Tax Days
UK Statutory Residence Test
- Type
- Statutory Residence Test
- Threshold
- 183 days
- Period
- Tax year (UK: Apr 6 – Apr 5)
The UK Statutory Residence Test counts nights spent in the UK across the UK tax year (April 6 – April 5), combined with a sufficient-ties test.
UK tax year runs April 6 – April 5. Automatic UK test: present ≥ 183 days. Also has automatic overseas test and sufficient ties tests.
United Kingdom tax residency, FAQ
How many days can I spend in United Kingdom before becoming a tax resident?
Generally, spending more than 183 days in United Kingdom during a tax year can make you a tax resident. UK tax year runs April 6 – April 5. Automatic UK test: present ≥ 183 days. Also has automatic overseas test and sufficient ties tests.
How does United Kingdom count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does United Kingdom use?
United Kingdom measures residency over tax year (uk: apr 6 – apr 5).
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