UK Statutory Residence Test
For people with UK days or ties who need to determine tax residence.
Short summary
The UK combines automatic residence, automatic overseas and sufficient-ties tests. Spending 183 days in the UK makes you resident, but residence can begin at much lower counts when you have UK ties.
Key rules
- •Threshold: 183 or more UK days in a tax year means automatic residence.
- •Fewer than 16 days, or 46 for some recent non-residents, can mean automatic non-residence.
- •Between those limits, family, accommodation, work and prior visits affect the result.
Official sources
Verify the rules directly with the issuing authority.
This page is a short summary, not legal or tax advice. Rules change. Confirm with the official sources above or a qualified professional before acting.
Other use cases
Australia tax residency
For people spending 183 or more days in Australia during an income year.
Canada 183-day tax residency
For people without significant Canadian ties who spend 183 or more days in Canada.
Canada provincial health coverage
For Canadian residents who travel and need to keep provincial health coverage.
Canada visitor stay
For visitors entering Canada, including travellers with an eTA or visitor visa.