Answers · UK 2025/26
When am I a UK resident for tax purposes?
UK tax residence is determined by the Statutory Residence Test (SRT). You're automatically UK resident if: in UK 183+ days in a tax year; your only home is in the UK; or you work full-time in the UK. Otherwise the "ties test" combines days in UK with UK ties (family, work, accommodation).
Full answer
UK Statutory Residence Test (SRT) — definitive test from 6 April 2013. Three parts applied in order. (1) Automatic Overseas Tests — non-resident if any apply: in UK fewer than 16 days (if UK resident in any of last 3 years) or fewer than 46 days (if not UK resident in last 3 years); work full-time abroad with limited UK days. (2) Automatic UK Tests — UK resident if any apply: in UK 183+ days in a tax year; only home is in UK for 91+ consecutive days, with 30+ in tax year; work full-time in UK over 365 days. (3) Sufficient Ties Test — if neither auto-test conclusive, count UK ties (family in UK; accommodation available; substantive UK work; 90+ days in UK in either of previous 2 years; spending more days in UK than any other country) and apply days table: arriving in UK (not resident in last 3 years) requires 4+ ties at 46-90 days, 3 ties at 91-120 days; previously resident: 4+ ties at 16-45 days, 3 ties at 46-90 days, etc. Split-year treatment: when arriving or leaving UK mid-year, the tax year can split — UK tax only on UK-resident portion. Domicile: separate from residence; affects IHT and the historical remittance basis (abolished April 2025). Consequences: UK resident pay UK tax on worldwide income/gains (subject to double-tax treaties); non-resident pay UK tax only on UK-source income. Complex area — professional advice essential for cross-border situations.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.