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UK residence and tax
23.11.2021
In any country, including the UK, taxation of individuals starts with establishing their status, where every country has its own regulations and criteria.
Your UK residence status affects whether you need to pay tax in the UK on your foreign income.
Your UK residence status affects whether you need to pay tax in the UK on your foreign income.
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Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income.
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Residents normally pay UK tax on all their income, whether it's from the UK or abroad
Work out your residence status
Whether you're UK resident usually depends on how many days you spend in the UK in the tax year (6 April to 5 April the following year).
Whether you're UK resident usually depends on how many days you spend in the UK in the tax year (6 April to 5 April the following year).
You're automatically non-resident if either:
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you spent fewer than 16 days in the UK (or 46 days if you have not been classed as UK resident for the 3 previous tax years)
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you work abroad full-time (averaging at least 35 hours a week) and spent fewer than 91 days in the UK, of which no more than 30 were spent working
(Automatic overseas tests)
You're automatically resident if either:
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you spent 183 or more days in the UK in the tax year
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your only home was in the UK - you must have owned, rented or lived in it for at least 91 days in total - and you spent at least 30 days there in the tax year
(Automatic UK tests)
If in the results of the previous two tests, you are not sure whether you are a UK resident, then proceed to the next test - the sufficient ties test:
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a family tie – a family member resident in the UK (spouse, civil partner, cohabitee or children below 18 years of age)
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an accommodation tie – any accommodation available in the country for 91 or more consecutive days in the tax year with a minimum of one night spent there
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a work tie – worked for 40 days or more in the tax year in the UK with a minimum of 3 hours per day
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a 90 day tie – was in the country for more than 90 days in one of the previous two tax years
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Country tie – spent in the UK more nights than in any other country in the world.
The more UK ties you have, the fewer days you can spend here before you become UK resident:
Arrivals (resident in none of preceding 3 tax years)
Arrivals (resident in none of preceding 3 tax years)
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non-resident - fewer than 46 days
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resident
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46 - 90 days + 4 factors
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91 - 120 days + 3 factors
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121 - 182 days + 2 factors
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183 days or more
Leavers (resident in the preceding 3 tax years)
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non-resident - fewer than 16 days
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resident
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16 - 45 days + 4 factors
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46 - 90 days + 3 factors
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91 - 120 days + 2 factors
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121 - 182 days + 1 factors
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183 days or more
There are special rules for UK residents whose permanent home ('domicile') is abroad.
Domicile
Domicile is a complex concept of UK general law and is based at least partially on case law.
In most cases it belongs to the country of your and your father's birth. You can retain the domicile of the country of your origin even after you become UK resident. Your domicile of origin will remain the same.
Domicile is a complex concept of UK general law and is based at least partially on case law.
In most cases it belongs to the country of your and your father's birth. You can retain the domicile of the country of your origin even after you become UK resident. Your domicile of origin will remain the same.
To be short, tax office considers a taxpayer are the UK domiciled if:
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if you have been UK resident for 15 out of last 20 years
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had a permanent home in the UK for the previous three years
Non-domicile
How you are taxed in the UK is one of the factors that relate to your domicile. If your domicile belongs to any other country but this country, you are known as non-domicile or non-dom. If you are a tax resident in the UK non-dom status gives you some benefits, like an opportunity to use remittance basis and pay your taxes only on income and gains received in the country or remitted here.
In the UK, your immigration status and tax residence are not directly related and must be considered separately. Your immigration status is your rights to enter, live and work in the country depending on your visa or nationality. Your tax residence position must be considered when arriving to the country on any type of visa.
How you are taxed in the UK is one of the factors that relate to your domicile. If your domicile belongs to any other country but this country, you are known as non-domicile or non-dom. If you are a tax resident in the UK non-dom status gives you some benefits, like an opportunity to use remittance basis and pay your taxes only on income and gains received in the country or remitted here.
In the UK, your immigration status and tax residence are not directly related and must be considered separately. Your immigration status is your rights to enter, live and work in the country depending on your visa or nationality. Your tax residence position must be considered when arriving to the country on any type of visa.
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