Tax Atlas

Am I a tax resident of the United Kingdom?

Short answer: usually yes once you cross 183 daysHM Revenue & Customs (GOV.UK)“you spent 183 or more days in the UK in the tax year”View source · accessed 2026-08-20 in a year. But a day count is only the headline test — a home, family, or economic ties can pull you in sooner, and staying under it does not automatically keep you out.

Verified August 20, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in the United Kingdom

The number that decides it: 183 daysHM Revenue & Customs (GOV.UK)“you spent 183 or more days in the UK in the tax year”View source · accessed 2026-08-20. Cross that in a year, and the United Kingdom counts you as tax resident. Statutory Residence Test (SRT) automatic UK test: spending 183 or more days in the UK in a tax year makes you automatically UK tax resident, full stop. This is the clearest headline number, but the SRT also has two other automatic UK tests (a 91-day only-home test and a 365-day full-time-work test), automatic overseas tests, and a sufficient-ties test for borderline cases below 183 days — see the related facts on this page. The SRT has applied since 6 April 2013.

Srt only home test
91 days (as of 2026)HM Revenue & Customs (GOV.UK)“your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year”View source · accessed 2026-08-20 — One of the SRT's automatic UK tests: you are automatically UK resident if your only home is in the UK for 91 days or more in a row, and you were present in it on at least 30 days of the tax year.
Srt full time work test
365 days (as of 2026)HM Revenue & Customs (GOV.UK)“you worked full-time in the UK for any period of 365 days and at least one day of that period was in the tax year you’re checking”View source · accessed 2026-08-20 — Another SRT automatic UK test: working full-time in the UK for any 365-day period, with at least one day of that period falling in the tax year being checked. 'Full-time' broadly means averaging at least 35 hours a week with no significant breaks.
Srt automatic overseas test
16 days (as of 2026)HM Revenue & Customs (GOV.UK)“you spent fewer than 16 days in the UK (or 46 days if you have not been a UK resident for the 3 previous tax years)”View source · accessed 2026-08-20 — You are usually automatically non-UK resident if you spent fewer than 16 days in the UK in the tax year (extended to 46 days if you were not UK resident in any of the 3 previous tax years), or if you worked full-time overseas, spent fewer than 91 days in the UK, and no more than 30 of those days involved UK work.
Srt sufficient ties test
When neither the automatic UK tests nor the automatic overseas tests resolve the question, the sufficient ties test decides borderline cases: the more days spent in the UK, the fewer of the five UK 'ties' (family, accommodation, work, 90-day presence, country) are needed for you to count as resident. This is the mechanism that handles cases the headline 183-day rule doesn't cover. [source]HM Revenue & Customs (GOV.UK)“You may also be resident under the sufficient ties test if you spent a number of days in the UK and you have additional ties to the UK, like work or family.”View source · accessed 2026-08-20
Split year treatment
When you move to or from the UK partway through a tax year, the year is normally split into a non-resident part and a resident part, so foreign income is only taxed for the UK-resident portion rather than the whole year being taxed as fully resident or fully non-resident. It is not automatic: for example, it does not apply if you live abroad for less than a full tax year before returning to the UK, and other conditions must be met. [source]HM Revenue & Customs (GOV.UK)“When you move in or out of the UK, the tax year is usually split into 2 - a non-resident part and a resident part.”View source · accessed 2026-08-20

If you're close to the line

A day count only helps if the count is right. Travel that crosses midnight, short trips home, and which end of a stay counts as arrival or departure all change the total — and get miscounted constantly.

The free 183 Days residency tracker logs your actual travel and checks it against the United Kingdom’s verified threshold, so you are working from a real count instead of a guess.

What residency actually changes

Once you are tax resident, the United Kingdom generally taxes your worldwide income, topping out at 45%HM Revenue & Customs (GOV.UK)“Additional rate over £125,140 45%”View source · accessed 2026-08-20. The 45% additional rate applies to taxable non-savings/non-dividend income above GBP 125,140 for the 2026/27 tax year in England, Wales and Northern Ireland. This is a progressive system, not a flat tax. Scotland sets its own income tax rates and bands for this type of income via the Scottish Parliament (a separate, higher top rate applies there), so this figure does not apply to Scottish taxpayers. Stay a non-resident, and the United Kingdom typically taxes only income sourced there.

Full picture: the United Kingdom tax guide.

Frequently asked questions

How many days can I spend in the United Kingdom before becoming a tax resident?

183 days. Statutory Residence Test (SRT) automatic UK test: spending 183 or more days in the UK in a tax year makes you automatically UK tax resident, full stop. This is the clearest headline number, but the SRT also has two other automatic UK tests (a 91-day only-home test and a 365-day full-time-work test), automatic overseas tests, and a sufficient-ties test for borderline cases below 183 days — see the related facts on this page. The SRT has applied since 6 April 2013. Arrival and departure days are counted according to the United Kingdom's own rule, not a universal convention — check the source below for the exact method.

Can I become a tax resident of the United Kingdom even under the day count?

Yes, in some cases. the United Kingdom also has rules beyond the simple day count — see the detail below. A permanent home, family, or economic ties can trigger residency independent of days spent.

What does tax residency in the United Kingdom actually cost me?

the United Kingdom's income tax tops out at 45%. The 45% additional rate applies to taxable non-savings/non-dividend income above GBP 125,140 for the 2026/27 tax year in England, Wales and Northern Ireland. This is a progressive system, not a flat tax. Scotland sets its own income tax rates and bands for this type of income via the Scottish Parliament (a separate, higher top rate applies there), so this figure does not apply to Scottish taxpayers. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on the United Kingdom-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps the United Kingdom’s general residency test. It cannot weigh your treaty position, your specific ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in the United Kingdom (and in your home country) review your situation before you act.