UK Tax Residency Rules
The UK replaced its old "183-day rule" in 2013 with the Statutory Residence Test — a three-part framework of automatic overseas tests, automatic UK tests, and a ties-based day-count. Tax year runs April 6 to April 5. Non-dom regime abolished from April 6, 2025.
| Residency framework | Statutory Residence Test (SRT) — 3-part test, not a simple threshold |
| Automatic non-resident | Fewer than 16 days (if UK-resident in prior 3 years) · Fewer than 46 days (if not) · Full-time overseas work + fewer than 91 days |
| Automatic resident | 183+ days · Only UK home(s) + 30 days use · Full-time UK work |
| Ties-based day-count | 16–182 days (with 1–4 ties; lower threshold with more ties) |
| Complexity | Complex — three-part statutory test |
| Tax year | Apr 6 – Apr 5 (not calendar year) |
| Special regimes | FIG relief for new arrivals (4 years, abolished non-dom regime from Apr 2025) |
| Day definition | Present in UK at midnight (not arrival/departure counted separately) |
| Official source | HMRC RDR3 — Statutory Residence Test ↗ |
How the Statutory Residence Test works
The SRT is applied in a strict sequence. You work through three steps, stopping as soon as one gives a definitive answer:
- Automatic Overseas Tests — if any one applies, you are not UK resident. Stop.
- Automatic UK Tests — if any one applies, you are UK resident. Stop.
- Sufficient Ties Test — if neither automatic test was conclusive, count your UK ties and apply the day-count threshold for your tie count.
Most people with clear situations (living abroad and rarely visiting, or living and working in the UK) are determined at step 1 or step 2. The Sufficient Ties Test is for genuinely ambiguous cases — frequent visitors, people in the middle of a move, or those maintaining significant connections on both sides.
Tax year runs April 6 to April 5. Not January 1 to December 31. All day-counts and tests apply to this window. This complicates year-of-departure and year-of-arrival planning significantly, especially for people whose home country uses a calendar year.
Automatic Overseas Tests
If you satisfy any one of the three Automatic Overseas Tests, you are conclusively not UK resident for that year. No further analysis needed.
You were UK tax resident in one or more of the 3 prior tax years, and you spend fewer than 16 days in the UK in the current year.
You were not UK tax resident in any of the 3 prior tax years, and you spend fewer than 46 days in the UK in the current year.
You work full-time overseas (an average of at least 35 hours per week, with no significant break), spend fewer than 91 days in the UK, and work no more than 30 UK work days during the year.
This test requires careful calculation: "working day" means any day with more than 3 hours of work done. "Full-time" is measured as an average across the reference period, not day-by-day.
Automatic UK Tests
If you satisfy any one of the three Automatic UK Tests, you are conclusively UK resident for that year.
Spend 183 or more days in the UK in the tax year (April 6 to April 5). Day definition: present at midnight. Days due to exceptional circumstances (illness, flight cancellation, national emergency) may be excluded, up to 60 days.
Your only home or homes are in the UK (you have no overseas home that you use for 91+ days in the year), and you are present in the UK home for at least 30 days in the year.
This test catches people who maintain a UK property but claim to live elsewhere. If you also have an overseas home and use it for 91+ days, UK Test 2 does not apply — but the home may still count as the "accommodation tie" in the Sufficient Ties Test.
You work full-time in the UK for a period of 365 consecutive days, with no significant break of 31+ days (with exceptions for annual leave and sick leave), and at least one UK working day in that 365-day period falls within the tax year.
The Sufficient Ties Test
If neither automatic test was conclusive, count how many of the five UK ties you have, then check the day-count threshold for your tie count.
The five UK ties
- Family tie — a spouse/civil partner or minor child who is UK resident lives in the UK (with qualifications).
- Accommodation tie — you have accessible UK accommodation (owned, rented, or with a close relative) and you use it on at least one night in the year. If it is a close relative's home, 16+ nights of use are required.
- Work tie — you work in the UK for 40 or more UK work days in the year (more than 3 hours constitutes a "work day").
- 90-day tie — you spent more than 90 days in the UK in either or both of the two prior tax years.
- Country tie — you spent more days in the UK than in any other single country in the tax year. (Only applies if you were UK resident in any of the 3 prior years.)
Day-count thresholds by tie count
The threshold depends on whether you were UK resident in any of the 3 prior years:
| Ties held | Previously UK-resident (3 prior years) | Not previously UK-resident |
|---|---|---|
| 4 ties | 16+ days → resident | n/a (max 4 ties without country tie) |
| 3 ties | 46+ days → resident | 91+ days → resident |
| 2 ties | 91+ days → resident | 121+ days → resident |
| 1 tie | 121+ days → resident | 183+ days → resident |
| 0 ties | 183+ days → resident | Never resident via ties test |
The 90-day tie is backward-looking. If you spent more than 90 days in the UK in either of the two prior tax years, you automatically hold one tie — even if you barely visited this year. This tie persists for two years after you significantly reduce UK presence.
Split-year treatment
If you become or cease to be UK resident part-way through a tax year, you may qualify for split-year treatment. This divides the year into a UK part (taxed as resident) and an overseas part (taxed as non-resident).
Split-year applies in specific cases under eight defined "cases":
- Cases 1–3 (leaving the UK): moving to work full-time overseas; ceasing to have a home in the UK; partner following a full-time overseas worker.
- Cases 4–8 (arriving in the UK): starting to have only a UK home; returning full-time UK worker; arriving to work full-time in the UK; arriving with a UK home having previously worked overseas; ceasing full-time overseas work and arriving in the UK.
Split-year must be claimed on your Self Assessment return. It is not automatic. Planning a departure or arrival around April 5/6 can simplify split-year calculations significantly.
Non-dom abolition and FIG relief (from April 2025)
The remittance basis (non-domicile regime) was abolished from April 6, 2025. UK tax residents are now taxed on worldwide income and gains from their first year of UK residency, regardless of where income is earned or remitted. The concept of "domicile" is no longer relevant for income tax or CGT purposes (though it may still apply for IHT — inheritance tax — until further reform).
Individuals who were not UK tax resident in any of the 10 preceding years can elect for FIG relief for their first 4 years of UK residency. Under FIG relief, qualifying foreign income and gains are not subject to UK tax and do not need to be reported. The 4-year window is fixed from the first year of UK residency — it cannot be paused or extended. FIG relief must be claimed annually on the Self Assessment return.
What to track
- UK midnights — the SRT counts days by presence at midnight, not arrival/departure. Record every night spent in the UK.
- Overseas midnights — needed for the country tie calculation (more days in UK than any other single country?).
- UK work days — any day with more than 3 hours of UK work. Keep contemporaneous records; email timestamps, meeting records, and hotel receipts all serve as evidence.
- Tie count — review your ties at the start and end of each tax year. The 90-day tie persists for two years after the activity.
- Exceptional circumstances days — illness, flight cancellations, and similar events may qualify for exclusion (up to 60 per year). Document them when they occur.
- Prior-year residency status — needed to determine which Automatic Overseas Test and which column of the Sufficient Ties table applies.
Track your UK days precisely
Elcano counts your UK midnights across the April 6 – April 5 tax year — alongside every other country you track.
Frequently asked questions
How many days can I spend in the UK without becoming a tax resident?
It depends on your ties. With no UK ties and no prior UK residency, spending fewer than 46 days keeps you non-resident (AO Test 2). With no UK ties but prior UK residency, the threshold drops to 15 days (AO Test 1). With ties, the Sufficient Ties Test applies — thresholds range from 15 days (4 ties, previously resident) to 182 days (no ties).
What counts as a UK "day" for SRT purposes?
A UK day is any day you are present in the UK at midnight. Arriving and departing the same day (without an overnight stay) generally does not count. Days spent in the UK due to exceptional circumstances beyond your control — illness, flight cancellation, UK-wide emergency — may be excluded, up to 60 days per year.
What are the Automatic Overseas Tests?
There are three. AO Test 1: previously UK-resident (any of 3 prior years) and fewer than 16 UK days. AO Test 2: not previously UK-resident and fewer than 46 UK days. AO Test 3: working full-time overseas, fewer than 91 UK days, and no more than 30 UK work days. Meeting any one conclusively makes you non-resident.
What are the Automatic UK Tests?
There are three. UK Test 1: 183+ UK days. UK Test 2: only home(s) in the UK and present there for 30+ days. UK Test 3: working full-time in the UK for any 365-day period overlapping the tax year. Meeting any one conclusively makes you UK resident.
What is split-year treatment and when does it apply?
Split-year divides the tax year into a UK part and an overseas part when you become or cease to be UK resident mid-year. It applies in specific statutory cases — leaving to work abroad, starting full-time UK work, ceasing to have a UK home, etc. It must be claimed on your Self Assessment return; it is not automatic.
Was the non-dom regime abolished?
Yes, from April 6, 2025. UK residents are now taxed on worldwide income from day one. New arrivals who were not UK-resident in any of the 10 prior years can claim FIG relief — no UK tax on foreign income and gains — for up to 4 years. FIG relief must be claimed annually and is not automatic.
Does the UK tax year starting April 6 matter if I am moving from a calendar-year country?
Yes — significantly. If you leave the UK on January 1, you remain UK resident for the remainder of the tax year (to April 5) even though you are no longer living there, unless split-year treatment applies. Conversely, if you arrive in the UK on January 1, you may be UK resident for the full tax year that started April 6 of the prior year. Planning around the April 5/6 boundary can simplify split-year calculations.
Related guides and tools
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This page is for informational purposes only and does not constitute tax or legal advice. The UK Statutory Residence Test contains numerous qualifications, exceptions, and case-specific rules not fully covered here. The non-dom and FIG relief regime changed substantially in 2025. Verify rules with HMRC publications (RDR3) and consult a qualified UK tax adviser for your specific situation.