UK Tax Residency 2026/27: The Statutory Residence Test Explained

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