Money

UK Tax Residence Explained: The Statutory Residence Test for Newcomers

3 min read

In this guide
  1. Automatic UK tests
  2. Automatic overseas tests
  3. The sufficient ties test
  4. Arriving or leaving: split year
  5. How to check your status
  6. Common mistakes
  7. FAQ
    1. Does the same test apply to capital gains?
  8. Key takeaways
  9. Related guides
  10. Sources

Quick answer: You are UK resident for tax only if you meet at least one automatic UK test or the sufficient ties test, and you meet none of the automatic overseas tests. Residents generally pay UK tax on all income, UK and foreign. Non-residents pay UK tax only on UK income.

This matters if you are moving to or leaving the UK. The UK tax year runs from 6 April to 5 April the following year.

Automatic UK tests

Meeting any one of these can make you resident:

  • You spend 183 or more days in the UK in the tax year.
  • Your only home is in the UK for 91 or more days in a row, and you stay in it for at least 30 days of the tax year.
  • You work full-time in the UK for a 365-day period that includes at least one day in the tax year.

Automatic overseas tests

Meeting any one of these can make you non-resident:

  • You spend fewer than 16 days in the UK, or fewer than 46 if you were not UK resident in the previous 3 tax years.
  • You work full-time abroad (averaging at least 35 hours a week), spend fewer than 91 days in the UK, and spend no more than 30 of those days working.

The sufficient ties test

This applies if you spend a set number of days in the UK and have ties such as work or family here.

Arriving or leaving: split year

The tax year is usually divided into a non-resident part and a resident part, so UK tax on foreign income reflects only the resident period. You will not get split-year treatment if you live abroad for less than a full tax year before returning. Other conditions also apply, so check with HMRC.

How to check your status

HMRC’s residence status checker covers the current tax year and the previous 6. It asks about days in the UK and abroad, weekly working hours, UK family and UK home details. You can also read HMRC’s Statutory Residence Test guidance or get professional tax help.

Common mistakes

  • Counting only days worked, not all days in the UK.
  • Assuming your status stays the same every year. It can change if your time in the UK, home, job or family changes.

FAQ

Does the same test apply to capital gains?

Yes. GOV.UK says residence is determined the same way for capital gains as for income.

Key takeaways

  • Residence decides what income the UK taxes.
  • 183 days is one automatic UK test, but not the only one.
  • Use HMRC’s checker if unsure.

Last updated: October 2026. This is general information, not tax advice.

Sources

  • GOV.UK: Tax on foreign income, UK residence

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