Tax

Am I still UK tax resident?

Last updated September 2026 · 6 min read

Leaving the UK does not make you non-resident. Residency is decided by the Statutory Residence Test, which counts days and weighs ties, and it applies whether or not you have told anyone you have gone. The year you move is where the expensive mistakes happen.

It is a test, not a choice

The Statutory Residence Test works through three stages. The automatic overseas tests can make you conclusively non-resident. The automatic UK tests can make you conclusively resident. If neither settles it, the sufficient ties test weighs days in the UK against connections you have kept.

The ties that count

Family. A spouse, partner or minor child resident in the UK.
Accommodation. A place available to you for a continuous period, used during the year.
Work. 40 or more days of UK work in the year.
90 days. More than 90 days in the UK in either of the two previous tax years.
Country tie. For those recently resident, spending more days in the UK than anywhere else.

The more ties you keep, the fewer days you can spend in the UK before becoming resident again. Someone with four ties can become UK resident on surprisingly few days.

Keep records from day one. Boarding passes, entry stamps, a simple day count spreadsheet. If HMRC ever asks, the burden of showing where you were falls on you, and reconstructing three years of travel from memory is miserable.

Split year treatment

In the year you leave or return, split year treatment can divide the tax year into a UK part and an overseas part. It is not automatic and only applies in defined cases. Getting it right can make a large difference in the year of the move.

Why it matters for investing

Residency determines whether you can pay into an ISA, whether your worldwide income is UK taxable, how your pension withdrawals are treated and, increasingly, your exposure to UK inheritance tax. Almost every other question on this site depends on the answer to this one.

If you are close to the line, get advice before the tax year ends, not after. Residency is determined by facts that are mostly within your control up to 5 April, and almost entirely outside it afterwards.

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General information only, not financial, tax or legal advice. Rules and rates change and your own position depends on your circumstances. Take qualified advice before acting.