UK Tax Residency 2026/27: The Statutory Residence Test Explained
Quick answer
UK tax residency is settled by the Statutory Residence Test. You are automatically resident if you spend 183 or more days in the UK in the tax year, and automatically non-resident if you spend fewer than 16 days. Between those limits, the sufficient ties test combines days in the UK with the number of UK ties you hold.
Sufficient ties test: days in the UK and ties needed to be resident (2026/27)
| Days in UK in the tax year | Arrivers - resident if at least | Leavers - resident if at least |
|---|---|---|
| Fewer than 16 | Automatically non-resident | Automatically non-resident |
| 16 to 45 | Cannot be resident on ties alone | 4 ties |
| 46 to 90 | 4 ties (all of them) | 3 ties |
| 91 to 120 | 3 ties | 2 ties |
| 121 to 182 | 2 ties | 1 tie |
| 183 or more | Automatically resident | Automatically resident |
Whether you owe UK tax on your worldwide income, or only on what you earn here, turns on a single question: are you UK tax resident for the year? Since the 2013/14 tax year that question has been settled by the Statutory Residence Test (SRT), a fixed set of rules rather than a judgement call. The table above is the part most people need - the day-count grid that decides residency once the simple cases are out of the way.
The SRT is worked in a strict order. First come the automatic overseas tests: meet any one of them - such as fewer than 16 days in the UK, or full-time work abroad averaging at least 35 hours a week with fewer than 91 days in the UK - and you are non-resident, full stop. Next come the automatic UK tests: meet any one - such as 183 or more days in the UK, or having your only home in the UK for a qualifying period - and you are resident. Only if neither stage decides it do you reach the sufficient ties test, which pairs your days in the UK with the number of UK ties you hold. The five ties are the family tie (close family resident here), the accommodation tie (available UK accommodation you use), the work tie (substantive UK work), the 90-day tie (more than 90 days in the UK in either of the prior two years), and the country tie (the UK is where you spent the most midnights). The country tie is counted for leavers only.
This guide is the pillar for the expat residency cluster. For the time limit that trips up frequent visitors, see the 90-day tax rule explained. If you have moved overseas and are unsure where you now stand, read am I still UK resident if I live abroad, and for what residency status means for your tax bill once you are non-resident, see the UK non-resident tax rules.
Frequently asked questions
How many days can I spend in the UK without becoming tax resident?
Spending fewer than 16 days in the UK in a tax year makes you automatically non-resident. Spending 183 or more days makes you automatically resident. Between those, whether you are resident depends on how many UK ties you have under the sufficient ties test.
What are the sufficient ties for UK residency?
There are five: a family tie, an accommodation tie, a work tie, a 90-day tie, and a country tie. The more ties you hold, the fewer days in the UK it takes to become resident. The country tie is only counted for leavers - people who were UK resident in 1 or more of the previous 3 tax years.
What is the automatic overseas test?
It is the first stage of the Statutory Residence Test. If you meet any automatic overseas test - for example spending fewer than 16 days in the UK, or working full-time abroad averaging at least 35 hours a week with fewer than 91 days in the UK - you are non-resident and no further tests apply.
What is the difference between an arriver and a leaver in the SRT?
An arriver was not UK resident in any of the previous 3 tax years; a leaver was UK resident in 1 or more of them. Leavers become resident on fewer ties at the same day count, and they alone count the country tie.
How is residency decided if I spend 183 days in the UK?
Spending 183 or more days in the UK in the tax year is an automatic UK test, so you are UK resident for that year and no other tests need to be considered.
Sources
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General information, not financial advice. Tax rules and figures can change; check the current position on gov.uk before acting.