Guides to UK tax residence rules, the Statutory Residence Test, and how HMRC determines your status.
10 February 2026 · 12 min read
Spending 183+ days in the UK makes you automatically resident - but staying under 183 doesn't make you non-resident. Common mistakes explained.
17 February 2026 · 12 min read
The third automatic overseas test (RFIG20140): all 4 conditions, the five-step sufficient-hours calculation, and the significant break trap for full-time work abroad.
9 March 2026 · 17 min read
The second automatic UK test makes you resident if your only home is in the UK — even under 183 days. The 91-day rule and 30-day condition explained.
9 March 2026 · 15 min read
The third automatic UK test makes you UK resident if 75%+ of your working days are UK working days over a 365-day period, regardless of where you live or who employs you.
9 March 2026 · 17 min read
The SRT has six automatic tests, three overseas, three UK. If any applies, your status is settled immediately. Here is how all six work and which one applies to you.
10 February 2026 · 15 min read
A detailed guide to the 5 UK connection ties in the Statutory Residence Test - what each tie means, how they're assessed, and how they interact with your day count.
9 March 2026 · 9 min read
Work through each of the five UK ties in order. For each one, answer yes or no - then use your tie count to find your day limit under the sufficient ties test.
9 March 2026 · 12 min read
Owning a UK property or staying with family can create an accommodation tie. The 91-day rule, 16-night close relative threshold, and the letting trap explained.
9 March 2026 · 12 min read
Moving abroad doesn't automatically remove your family tie. Here's what counts - spouse, children, the 61-day rule, and the boarding school exception explained.
9 March 2026 · 10 min read
Working 3+ hours per day in the UK on 40+ days creates a work tie under the SRT. What counts, what doesn't, and how remote work affects it.
9 March 2026 · 9 min read
Spent 90+ days in the UK in either of the two previous tax years? That creates a tie - even if this year's visit is short.
9 March 2026 · 9 min read
The country tie applies if the UK is where you spend the most midnight nights — even if you are mostly abroad. Leavers only, explained with examples.
9 March 2026 · 10 min read
Which table applies to you depends on whether you were previously UK resident. Here's how Table A and Table B work - with day thresholds and worked examples.
9 March 2026 · 10 min read
Whether you are a leaver or an arriver changes your tie count, your day thresholds, and which ties can apply. Here's exactly what differs between Table A and Table B.
9 March 2026 · 7 min read
Your UK day limit depends on how many ties you hold. Quick-reference tables for leavers (Table A) and arrivers (Table B) with worked examples.
9 March 2026 · 13 min read
Remote workers face a specific set of tie risks under the UK Statutory Residence Test. Here's how the work tie, accommodation tie, and country tie apply when you work location-independently.
17 February 2026 · 8 min read
The answer isn't simply 183 days. How many days you can spend in the UK without becoming tax resident depends on how many UK ties you have. Here's the full breakdown.
17 February 2026 · 10 min read
Leaving the UK doesn't automatically end your tax residency that year. What happens in the year you leave, and how to secure non-resident status.
16 February 2026 · 25 min read
Split year treatment divides a UK tax year into a UK part and an overseas part when you leave or arrive mid-year. All 8 cases, the conditions and split date for each, the priority rules, and worked examples.
9 July 2026 · 5 min read
Most leavers either need a P85 or a Self Assessment return - not both. Who the P85 is for, how the PAYE refund works, and the mistakes that delay it.
9 July 2026 · 6 min read
What every box on the SA109 actually asks - non-residence, split year treatment, day counts, ties, FIG regime - and where your numbers come from.
17 February 2026 · 11 min read
Working remotely from abroad doesn't automatically mean you're non-UK-resident. Where you physically work is what matters - not where your employer is. Here's what the SRT says.
23 July 2026 · 8 min read
Overseas Workday Relief keeps the part of a new UK resident's salary earned working abroad out of UK tax. Reformed from 6 April 2025: no offshore banking, but a new £300,000 cap. Who qualifies and how to claim.
22 July 2026 · 9 min read
The FIG regime replaced the non-dom remittance basis on 6 April 2025. New UK residents can claim relief on foreign income and gains for their first 4 years - if they meet the 'qualifying new resident' test. Here is how it works and who qualifies.
10 March 2026 · 14 min read
The sufficient ties test is Stage 3 of the SRT, reached only when the automatic tests don't settle the question. Here is how to know if you need it and how it works.
9 March 2026 · 11 min read
Never been UK resident and spent 45 or fewer days here? You're automatically non-resident. Here's exactly how the first overseas test works.
9 March 2026 · 13 min read
Were you UK resident in any of the past 3 tax years? The second automatic overseas test caps you at 15 UK days. How it works, and the 16-day trap.
