How is UK residency determined?
UK residency is determined based on a combination of factors and the application of the Statutory Residence Test (SRT).
Here is an explanation of how it works.
Automatic UK residency
You are automatically considered a UK resident if you meet any of the following conditions:
📅 You spend 183 or more days in the UK during the tax year.
🏠 Your only home is in the UK, and you spend at least 30 days there during the tax year.
💼 You work full-time in the UK for 365 days without any substantial breaks.
Automatic non-UK residency
You are automatically considered a non-UK resident if you meet any of the following conditions:
🚶♂️ You spend fewer than 16 days in the UK during the tax year.
🛫 You spend fewer than 46 days in the UK during the tax year, and you have not been a UK resident for the past three tax years.
🌍 You work full-time overseas for the tax year with no more than 30 days of work in the UK.
Statutory Residence Test (SRT)
If you do not meet the automatic residency conditions, the SRT is used to determine your UK residency status.
The SRT considers various factors such as the number of days spent in the UK, connections to the country, and intentions to reside in the UK.
It assigns points to each factor, and the total points determine your residency status.
The SRT includes three tests: the Automatic UK Test, the Automatic Overseas Test, and the Sufficient Ties Test.
The Automatic UK Test and the Automatic Overseas Test are used to determine automatic residency or non-residency as mentioned earlier.
The Sufficient Ties Test considers factors such as family, accommodation, work, and presence in the UK.
The more ties you have, the more days you can spend in the UK without being considered a resident.
Statutory Residence Test (SRT)
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The UK uses the Statutory Residence Test (SRT) to determine whether you are a UK resident for tax purposes. Check your status now . . .
Split Year Treatment
The Split Year Treatment allows individuals who arrive in or leave the UK partway through the tax year to divide the year into a UK resident period and a non-resident period for tax purposes.
This treatment helps individuals who are only in the UK temporarily to limit their tax obligations.
Conclusion
It is important to note that UK residency rules can be complex, and it is advisable to seek professional advice or consult the UK government’s guidance to ensure accurate determination of your residency status for tax purposes.
Determining UK Residency
FAQs
The SRT is a framework used to determine an individual’s tax residency status in the UK.
It assesses factors such as the number of days spent in the UK, work patterns, and connections to the country.
Spending 183 or more days in the UK during a tax year typically results in automatic UK residency for tax purposes.
If you have a home in the UK for more than 90 days and you spend at least 30 days there during the tax year, it can contribute to being considered a UK resident.
Yes, working full-time in the UK for 365 days without significant breaks can lead to automatic UK residency status.
You are automatically considered a non-UK resident if you spend fewer than 16 days in the UK during the tax year, or fewer than 46 days if you haven’t been a UK resident in the past three tax years.
If you don’t meet the automatic residency or non-residency criteria, the Sufficient Ties Test evaluates your connections to the UK, such as family, accommodation, work, and presence in the country, to determine residency status.
Having close family members, like a spouse or children, living in the UK can be considered a significant tie and may influence your residency determination under the Sufficient Ties Test.
Yes, having accessible accommodation in the UK can be considered a tie and may affect your residency status, especially if combined with other ties.
Split Year Treatment allows individuals who arrive in or leave the UK partway through a tax year to split the year into UK resident and non-resident periods for tax purposes, potentially reducing tax obligations.
Your UK residency status affects your tax obligations, including liability on foreign income and eligibility for certain tax allowances. Accurately determining your residency ensures compliance with tax laws and helps in effective financial planning.
Talk to an Expert
Understanding how UK tax residency is determined is crucial if you live, work, or hold assets across borders. The Statutory Residence Test looks at days, ties, and circumstances—and small differences can mean a very different tax outcome.
I’m Ross Naylor, a UK-qualified Chartered Financial Planner and Pension Transfer Specialist with nearly 30 years’ experience helping British expats and internationally mobile professionals work out exactly where they are tax resident and what that means for their income, gains, and future plans.
I firmly believe your location in the world should never be a barrier to expert, impartial, and transparent financial advice you can trust.
Whether you’re dealing with split-year treatment, ties to the UK, double tax treaties, or planning a move in or out of the country, I’ll help you interpret the rules in the context of your life so you can avoid costly mistakes and build a tax position that actually supports your long-term goals.
Book a confidential consultation