United Kingdom tax residency rules
Threshold: 183 days · Statutory Residence Test · Tax year (UK: Apr 6 – Apr 5)
The UK Statutory Residence Test (SRT) is a three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test. The UK tax year runs 6 April – 5 April, not the calendar year. Day counts matter at every stage, with subtleties around midnight presence, transit days, and the 'deeming' rule.
- 183 days in the UK tax year = automatic UK resident.
- 16 UK days = automatic non-resident if UK-resident in any of the prior 3 tax years.
- Sufficient-ties test combines UK ties (family, accommodation, work, 90-day, country) with day count via a published matrix.
Rules tracked by Tax Days
UK Statutory Residence Test
- Type
- Statutory Residence Test
- Threshold
- 183 days
- Period
- Tax year (UK: Apr 6 – Apr 5)
The UK Statutory Residence Test counts nights spent in the UK across the UK tax year (April 6 – April 5), combined with a sufficient-ties test.
UK tax year runs April 6 – April 5. Automatic UK test: present ≥ 183 days. Also has automatic overseas test and sufficient ties tests.
Track United Kingdom on your iPhone
Tax Days runs the math for United Kingdom alongside every other US state, federal SPT, Schengen, and 200+ countries.
