Am I Still a UK Tax Resident If I Live Abroad? 2026/27
Living abroad does not by itself end UK tax residence. Your status is set by the Statutory Residence Test, which counts your days in the UK and your ties here. You are usually non-resident if you spend fewer than 16 days in the UK, or work full-time abroad and spend fewer than 91 days here.
You spend fewer than 16 days in the UK in the tax year (and were UK resident in at least one of the...
You spend fewer than 46 days in the UK and were not UK resident in any of the previous 3 tax years...
You work full-time abroad (averaging at least 35 hours a week, no significant break), spend fewer...
You spend 183 or more days in the UK in the tax year - UK resident under an automatic UK test,...
Plus 2 more in the full guide
freedomisntfree.co.uk/guides/am-i-still-uk-resident-if-live-abroad