Guides to UK tax residence rules, the Statutory Residence Test, and how HMRC determines your status.
10 February 2026 · 12 min read
The 183-day rule is the most famous UK tax residence threshold - but it's widely misunderstood. Here's what it actually means under the Statutory Residence Test.
17 February 2026 · 11 min read
Working full-time abroad doesn't automatically make you non-resident. The third automatic overseas test has four strict conditions - including the 'sufficient hours' calculation most articles skip.
9 March 2026 · 17 min read
The second automatic UK test makes you UK resident if your only home is in the UK, even with far fewer than 183 days. Here is how the 91-day rule, 30-day presence condition, and overseas home exclusion all work.
9 March 2026 · 15 min read
The third automatic UK test makes you UK resident if 75%+ of your working days are UK working days over a 365-day period, regardless of where you live or who employs you.
9 March 2026 · 17 min read
The SRT has six automatic tests, three overseas, three UK. If any applies, your status is settled immediately. Here is how all six work and which one applies to you.
10 February 2026 · 15 min read
A detailed guide to the 5 UK connection ties in the Statutory Residence Test - what each tie means, how they're assessed, and how they interact with your day count.
9 March 2026 · 9 min read
Work through each of the five UK ties in order. For each one, answer yes or no — then use your tie count to find your day limit under the sufficient ties test.
9 March 2026 · 12 min read
Owning a UK property or staying with family can create an accommodation tie. The 91-day rule, 16-night close relative threshold, and the letting trap explained.
9 March 2026 · 12 min read
Moving abroad doesn't automatically remove your family tie. Here's what counts — spouse, children, the 61-day rule, and the boarding school exception explained.
9 March 2026 · 10 min read
Working in the UK on 40+ days creates a work tie — but only if you work more than 3 hours per day. Here's how the work tie is counted, and how it differs from the overseas work test.
9 March 2026 · 9 min read
The 90-day tie is based on how many days you spent in the UK in previous years — not the current one. Here's how it works, and why it follows leavers for two years after departure.
9 March 2026 · 9 min read
The country tie applies if the UK is the single country where you spend the most midnight nights — even if you split most of the year abroad. Leavers only. Explained with examples.
9 March 2026 · 10 min read
Which table applies to you depends on whether you were previously UK resident. Here's how Table A and Table B work — with day thresholds and worked examples.
9 March 2026 · 10 min read
Whether you are a leaver or an arriver changes your tie count, your day thresholds, and which ties can apply. Here's exactly what differs between Table A and Table B.
9 March 2026 · 7 min read
How many days can you spend in the UK? It depends on how many ties you have and which table applies. Complete reference tables for leavers (Table A) and arrivers (Table B).
9 March 2026 · 12 min read
Remote workers face a specific set of tie risks under the UK Statutory Residence Test. Here's how the work tie, accommodation tie, and country tie apply when you work location-independently.
17 February 2026 · 8 min read
The answer isn't simply 183 days. How many days you can spend in the UK without becoming tax resident depends on how many UK ties you have. Here's the full breakdown.
17 February 2026 · 9 min read
Leaving the UK doesn't automatically end your UK tax residency for that year. Here's exactly what happens in the year you leave, and how to secure non-resident status going forward.
16 February 2026 · 10 min read
Split year treatment divides a UK tax year into a UK part and an overseas part when you leave or arrive mid-year. Learn the 8 cases, the conditions for each, and a worked example.
10 March 2026 · 14 min read
The sufficient ties test is Stage 3 of the SRT, reached only when the automatic tests don't settle the question. Here is how to know if you need it and how it works.
9 March 2026 · 11 min read
The first automatic overseas test settles non-residency automatically if you spent 45 or fewer UK days and were not UK resident in any of the previous three tax years. Here is how it works.
9 March 2026 · 13 min read
If you were UK resident in any of the three preceding tax years, the second automatic overseas test limits you to 15 days in the UK. Here is how it works, including the split year trap and what happens at 16 days.
