FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | 6 April to 5 April |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | Europe |
How United Kingdom decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Statutory Residence Test: automatic overseas tests
These tests are checked first. A person who was UK resident in one or more of the 3 previous tax years meets the first test with fewer than 16 days in the UK; a person who was UK resident in none of those years meets the second test with fewer than 46 days. A third test covers full-time work overseas with fewer than 91 days in the UK and UK work of more than 3 hours on fewer than 31 days. Meeting one of these tests settles the year as not UK resident under the SRT.
Statutory Residence Test: automatic UK tests
If no automatic overseas test is met, a person is UK resident if they spend 183 days or more in the UK in the tax year. Two other automatic UK tests look at having a UK home (with conditions on a 91-day period and at least 30 days of presence there) and at full-time work in the UK over a 365-day period. Days are counted when the person is in the UK at the end of the day (midnight), subject to the deeming rule, transit days and exceptional circumstances.
Statutory Residence Test: sufficient ties test
If no automatic test decides the year, residence depends on UK days combined with UK ties: family, accommodation, work and 90-day ties, plus a country tie for people who were UK resident in one of the 3 previous years. The more ties a person has, the fewer UK days it takes to be resident. HMRC sets out the day bands and tie counts in two tables, one for people previously UK resident and one for people who were not.
Arriving, leaving and part years
A tax year in which a person is UK resident can be split into a UK part and an overseas part. HMRC lists split year cases 1 to 3 for actual or deemed departures and cases 4 to 8 for actual or deemed arrivals, with priority rules where more than one case applies (relates to GB-RES-01 to GB-RES-03).
Reporting duties to check
- FIG regime claim. FIG relief must be claimed for each tax year it is wanted, for up to 4 consecutive tax years from the year of arrival. HMRC states that a claim removes the personal allowance and the capital gains tax annual exempt amount for that year, among other reliefs and allowances. Source
- Remittances of income and gains from remittance basis years. HMRC states that foreign income and gains from years when the remittance basis was claimed remain taxable in the year they are brought to the UK, and that this continues for previous remittance basis users after 6 April 2025. Source
Social security
National Insurance usually follows the country where a person works. For work abroad, whether UK National Insurance still applies depends on the country, any social security agreement with the UK and the length and type of the work; a certificate of coverage may be needed.
Living base
People who are not British citizens generally need immigration permission to live in the UK, through visa families such as work, study and family routes, or settled status. Holding a visa or settlement does not decide UK tax residence; the Statutory Residence Test does.
How visas, permits and tax residence differ
Citizenship
Naturalisation for people with indefinite leave to remain or settled status generally requires at least 5 years living in the UK and holding that status for 12 months, with no more than 450 days outside the UK in the 5 years and 90 days in the last 12 months. GOV.UK states that dual citizenship is allowed in the UK. Check the current rules for how long each visa route takes to reach settlement.
Questions to take to a professional
- Which Statutory Residence Test decides my status for each tax year, and how should my days and ties be counted?
- Does a split year case apply to my year of arrival or departure, and which case takes priority?
- Do I meet the condition of at least 10 consecutive tax years of non-UK residence for the FIG regime, and what allowances would a claim remove?
- How are funds from years when I used the remittance basis treated if I bring them to the UK now?
- If another country also treats me as resident, how does the relevant tax treaty tie-breaker apply?
- Which National Insurance rules or social security agreement apply to my work pattern?
Official authorities
Sources
- RDR3: Statutory Residence Test (SRT) notesOfficial guidance
- RFIG20710 - Statutory Residence Test (SRT): Days spent in the UK: Meaning of a day spent in the UKOfficial guidance
- HS266 Foreign income and gains (FIG) regime (2026)Official guidance
- Remittance basis changesOfficial guidance
- National Insurance if you work abroadOfficial guidance
- Apply for citizenship if you have indefinite leave to remain or 'settled status'Official guidance
- Dual citizenshipOfficial guidance
- Visas and immigrationOfficial guidance
Guides that mention United Kingdom
Other countries in Europe
- Countries covered
- United Kingdom
- Sources
- 8 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026