Freedom Isn’t Free UK Personal Finance
Tax
The 90-Day Tax Rule UK: When Days in the UK Make You Resident
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 |