The 90-Day Tax Rule UK: When Days in the UK Make You Resident
Quick answer
There is no single 90-day rule. Under the Statutory Residence Test, your day count plus your UK ties decide residency. Fewer than 16 days can make you automatically non-resident; 183 or more makes you automatically resident. The 90-day tie applies if you spent over 90 days in the UK in either of the previous 2 tax years.
Days in the UK and your residency outcome (Statutory Residence Test)
| Days in the UK in the tax year | What it means for residence |
|---|---|
| Fewer than 16 days | Automatically non-resident if you were UK resident in any of the previous 3 tax years (first automatic overseas test) |
| Fewer than 46 days | Automatically non-resident if you were not UK resident in any of the previous 3 tax years (second automatic overseas test) |
| 16 to 45 days | Resident only if you have at least 4 UK ties (for someone resident in any of the previous 3 tax years) |
| 46 to 90 days | Resident if you have at least 3 UK ties (previously resident) or all 4 ties (not previously resident) |
| 91 to 120 days | Resident if you have at least 2 UK ties (previously resident) or at least 3 ties (not previously resident) |
| 121 to 182 days | Resident if you have at least 1 UK tie (previously resident) or at least 2 ties (not previously resident) |
| 183 days or more | Automatically UK resident for the tax year (automatic UK test), regardless of ties |
| The 90-day tie | One of the UK ties: you have it if you spent more than 90 days in the UK in either or both of the previous 2 tax years |
People talk about a "90-day rule" as though crossing one number settles your tax residency. It does not. The UK uses the Statutory Residence Test, where your day count is read alongside your connecting factors, called UK ties. The 90 days is really the "90-day tie": you have it if you spent more than 90 days in the UK in either of the previous 2 tax years, and it is just one of several ties that can pull you into UK residency at a lower day count.
The table above maps each day band to its outcome. Two ends are absolute: fewer than 16 days (or 46 if you were not resident in any of the prior 3 tax years) makes you automatically non-resident, and 183 days or more makes you automatically resident. In between, residency depends on how many ties you hold. A single extra tie can shift the day threshold at which you become resident, so counting days correctly matters. Under HMRC's midnight rule, a day counts only if you are in the UK at the end of that day.
For the full framework, start with our pillar guide on UK tax residency explained. If you have moved overseas, am I still UK resident if I live abroad walks through how the day bands apply to leavers, and UK non-resident tax rules covers what changes once you fall outside UK residence.
Frequently asked questions
What is the 90-day rule for UK tax residency?
There is no standalone 90-day rule. The "90-day tie" is one of the connecting factors in the Statutory Residence Test sufficient ties test. You have this tie if you spent more than 90 days in the UK in either or both of the 2 tax years before the year being assessed. The more ties you have, the fewer days it takes to become UK resident.
How many days can I spend in the UK before I am tax resident?
It depends on your ties. Spend 183 days or more and you are automatically resident. Spend fewer than 16 days (if resident in any of the previous 3 tax years) or fewer than 46 days (if not) and you are automatically non-resident. Between those points, residency turns on how many of the 4 UK ties you have.
What counts as a day in the UK for HMRC?
Under the midnight rule, you are treated as spending a day in the UK if you are present in the UK at the end of that day (midnight). A day you arrive and leave before midnight generally does not count, though the deeming rule, transit day rules and exceptional circumstances can change this.
What are the UK ties in the Statutory Residence Test?
There are up to 5 ties: a family tie, an accommodation tie, a work tie, the 90-day tie, and a country tie. The country tie only applies if you were UK resident in one or more of the previous 3 tax years. The number of ties you have is combined with your day count to decide residency.
Sources
Save these facts
View the key facts as a shareable graphic.
General information, not financial advice. Tax rules and figures can change; check the current position on gov.uk before acting.