FlagSageWhat this covers
Residence records are documents that support the facts behind each country's residence tests. Day tests need proof of presence. Ties tests need proof of homes, family, work, registrations and economic interests. The same records support treaty claims, residence certificates and departure dates. Keeping them is a habit, not a filing, and it is the reader's own job.
Know why the facts need proof
Residence tests turn on facts. How many days, where you slept at midnight, whether a home was available, where your family lived. An authority that questions your position will ask for evidence of those facts.
Official processes already name some documents. The UAE Federal Tax Authority lists an official entry and exit report with an Emirates ID or passport for its tax residency certificates, plus proof of a permanent place of residence or employment for some cases. The IRS lists, among the factors for its closer connection exception, where your permanent home, family and belongings are, where you hold a driver's license, where you vote and where you donate to charity.
Records made at the time are easier to rely on than records rebuilt years later.
Keep evidence of where you were each day
Day rules differ by country, so record each day in a way that answers every likely test. The UK counts presence at midnight, with transit and deeming rules. New Zealand counts part days as whole days. Rolling 12-month windows mean you need records that run across calendar years.
Log each day as it happens in the day ledger, and keep the documents behind each entry.
- Passport pages with entry and exit stamps, and official entry and exit reports where a country issues them
- Flight, train and ferry tickets, boarding passes and booking confirmations
- Accommodation bills and receipts that show dates and places
- Card and phone records that show location by date, kept by you
- Notes of days spent in transit and the reason for each trip
- Records of any days you could not leave because of illness or other exceptional events
Keep evidence of where your home and ties are
Ties tests ask where your life is centered. Keep dated documents that show when each tie started and ended.
Registration records matter in countries that require them. In Germany, section 17 of the Federal Registration Act requires a person to register within two weeks of moving into a home and to deregister within two weeks of moving out when taking no new home in Germany. The registration and deregistration confirmations are useful records.
- Leases, deeds, sale contracts and the dates you gave up or let a home
- Civil and municipal registrations and deregistrations
- Employment contracts, payslips and letters showing where the work was done
- Records of where a spouse, partner and children lived and went to school
- Bank, pension and investment statements showing account country and address
- Health cover, driver's licenses, vehicle registrations and voter registration
- Tax residence certificates and the returns filed in each country
Check how long each authority says to keep records
Authorities publish minimum periods. They are minimums for that authority's own tax, not a rule for every country. Where several countries are involved, keep records for the longest period that applies, and ask a professional about records that support property, pensions or earlier years.
| Authority | Situation | Period stated |
|---|---|---|
| IRS | General income tax records | 3 years, unless one of the longer cases applies |
| IRS | Claim for credit or refund filed after the return | 3 years from filing the original return or 2 years from paying the tax, whichever is later |
| IRS | Income not reported that is more than 25% of the gross income shown | 6 years |
| IRS | Claim for a loss from worthless securities or a bad debt deduction | 7 years |
| IRS | No return filed, or a fraudulent return | Indefinitely |
| IRS | Property records | Until the period of limitations ends for the year you dispose of the property |
| IRS for FinCEN | FBAR account records | Generally 5 years from the FBAR due date |
| HMRC | Self Assessment return sent on time | At least 22 months after the end of the tax year |
| HMRC | Self Assessment return sent late | At least 15 months after you sent it |
| HMRC | Self-employed business records | At least 5 years after the 31 January submission deadline for the tax year |
Keep the details foreign account reports ask for
Foreign account reports need specific details. The IRS says FBAR records include the name on the account, the account number, the name and address of the foreign bank, the type of account and the maximum value during the year. Bank statements or a copy of the filed FBAR can serve as records if they contain that information.
Keep a year-end statement and a statement showing the highest balance for each account. Keep a list of everyone who can sign on each account. See banking.
Decide who sees your documents before anyone asks
Passports, tax identification numbers, bank statements and residence certificates are sensitive documents. Share them only with an authority through its official channels or with a professional whose credentials you have checked.
The IRS says it never emails you without your permission, does not send text messages without your permission and never sends direct messages on social media. It asks people not to reply to suspicious messages or open their links and attachments, and to report them. The IRS also says anyone with a Preparer Tax Identification Number can be a paid preparer, so skills vary. Its directory lists preparers with IRS-recognized credentials.
Do not send identity documents or account details to forums, chat groups, people who contact you first, or anyone offering residence or tax status for a fee without verified credentials.
Common misconceptions
Questions to take to a professional
- For each country involved, which facts would decide my residence, and which records prove them?
- Which day-counting rules apply in each country, and does my log capture them?
- How long should I keep records for each country, given the longest period that could apply?
- Which records support the date I left a country or arrived in a new one?
- Which account details do I need to keep for foreign account reports?
- How should I share documents with you securely, and what will you need from me each year?
Questions people ask
How long does the IRS say to keep tax records?
Generally 3 years, with longer periods in some cases. The IRS lists 6 years for unreported income above 25% of gross income shown, 7 years for worthless securities or bad debt claims, and indefinitely if no return or a fraudulent return was filed.
How long does HMRC say to keep Self Assessment records?
At least 22 months after the end of the tax year if the return was sent on time, or at least 15 months after sending a late return. Self-employed business records have a longer period of at least 5 years after the 31 January deadline.
What is the best way to track my days?
Record each day as it happens and keep the documents behind it. The day ledger is built for that. A professional then applies each country's counting rules.
Should I send my documents to FlagSage?
No. FlagSage does not collect or review documents. Share them only with an authority through official channels or with a professional whose credentials you have checked.
Where this guide stops. You keep your own records. A qualified tax adviser decides which records matter for each test and each return, and an authority may ask to see them. FlagSage does not collect, store or review your documents, and does not tell you which records will satisfy any authority.
Sources
- How long should I keep records?Official guidance
- Report of Foreign Bank and Financial Accounts (FBAR)Official guidance
- Keeping your pay and tax records: How long to keep your recordsOfficial guidance
- Business records if you're self-employed: How long to keep your recordsOfficial guidance
- Closer connection exception to the substantial presence testOfficial guidance
- Issuance of a Tax Residency and Commercial Activity Certificate (Federal Tax Authority)Official guidance
- RFIG20710 Statutory Residence Test (SRT): Days spent in the UK: Meaning of a day spent in the UKOfficial guidance
- Tax residency status for individuals (Inland Revenue)Official guidance
- Bundesmeldegesetz (BMG) § 17 Anmeldung, AbmeldungPrimary law
- Report fake IRS, Treasury or tax-related emails and messagesOfficial guidance
- Choosing a tax professionalOfficial guidance
Related
- Countries covered
- United States, United Kingdom, United Arab Emirates, Spain, Germany, New Zealand
- Sources
- 11 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026