Tax
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.
1
Fewer than 16 - Automatically non-resident - Automatically non-resident
2
16 to 45 - Cannot be resident on ties alone - 4 ties
3
46 to 90 - 4 ties (all of them) - 3 ties
4
91 to 120 - 3 ties - 2 ties
5
Plus 2 more in the full guide
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freedomisntfree.co.uk/guides/uk-tax-residency-explained