Quick answer
The statutory residence test decides whether you are UK tax resident, using automatic overseas tests, automatic UK tests and a sufficient ties test based on days spent in the UK and connections to the country. Residence determines whether foreign income is taxed here.
Updated October 2026 · Figures based on 2025/26 rates
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Automatic overseas tests
You are non-resident if you spend fewer than 16 days in the UK (when you were resident in one of the last three years), fewer than 46 days (when you were not resident in any of them), or you work full-time overseas with fewer than 91 UK days.
Automatic UK tests
You are resident if you spend 183 days or more in the UK, have a UK home and spend time in it, or work full-time in the UK.
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Sufficient ties test
If neither automatic test applies, your days in the UK and ties such as family, accommodation, work and previous-year days decide your status.
Reporting
Residence status is recorded on your return in the residence pages, and a wrong assumption can result in unexpected UK tax.
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Frequently asked questions
Does being UK resident mean paying UK tax on all income?
Generally yes, though special rules can limit tax on foreign income for new arrivals.
Can I be resident in two countries?
Yes, in which case a double taxation treaty decides the primary right to tax.
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