🇬🇧 Tax residency in United Kingdom
Statutory Residence Test since 2013. 183-day rule is the headline; sub-183-day visits use the Sufficient Ties Test (4 ties: family, accommodation, work, 90-day prior-year). Non-domiciled regime ended April 2025.
Residency rules
- Days rule
- Statutory Residence Test (SRT): 183+ days = automatic resident; otherwise apply ties test
- Tie-breaker
- UK SRT decision tree (Automatic Tests + Sufficient Ties Test)
- Treaty tie-breaker
- Permanent home > centre of vital interests > habitual abode > nationality
Last verified 2026-04-28.