Apply the tests in the right order
UK tax residence is assessed for each tax year, from 6 April to the following 5 April. A move during 2026/27 belongs to the year 6 April 2026–5 April 2027. Spending fewer than 183 days in the UK does not automatically make you non-resident.
- At 183 or more UK days, the automatic day test makes you UK resident.
- Below 183 days, consider the automatic overseas tests first.
- If none applies, consider the automatic UK tests, including home and full-time UK work tests.
- If no automatic test resolves the result, apply the sufficient ties test for your residence history.
Official reference: HMRC RDR3: the order of the residence tests.
Three overseas routes to investigate
| Route | Headline conditions | What to collect |
|---|---|---|
| Very few UK days; previously resident | Resident in at least one of the prior three tax years, with fewer than 16 UK days in this year. | Prior-year residence and a complete UK day record. |
| Very few UK days; previously non-resident | Resident in none of the prior three tax years, with fewer than 46 UK days. | Evidence for all three prior years and the current day count. |
| Full-time work overseas | Full-time overseas work under the detailed rules; fewer than 91 UK days; fewer than 31 UK workdays of more than three hours; no significant break. | Hours, work locations, UK visits, leave and any breaks from overseas work. |
These are headline conditions, not a complete eligibility calculator. HMRC defines full-time work, significant breaks and how days are counted. A remote job title or an overseas contract does not establish that the full test is met. Special rules can affect day counting; record travel days and unusual circumstances for review.
Official reference: HMRC RDR3: automatic overseas tests.
When days and ties must be assessed together
For someone resident in at least one of the previous three tax years, the sufficient ties table below applies only after the automatic tests have been considered. A different table applies if you were resident in none of those three years.
| UK days in the tax year | Ties that make a recent UK resident resident under this test |
|---|---|
| 16–45 | At least 4 |
| 46–90 | At least 3 |
| 91–120 | At least 2 |
| 121–182 | At least 1 |
The possible ties concern family, accommodation, UK work, prior UK days and, for recent residents, the country in which the greatest number of days is spent. Each has specific conditions. A relative’s spare room and a family tie are not automatically interchangeable.
Official reference: HMRC RDR3: sufficient ties and Table A.
A mid-year move is not automatically a split year
Split-year treatment applies only when the conditions of a relevant statutory case are met. It divides a resident year into UK and overseas parts for specified tax purposes. HMRC says to consider every potentially applicable case; if conditions are met, treatment is not simply optional, and priority rules matter where more than one case applies.
For departures, cases 1–3 concern starting full-time work overseas, accompanying a partner who starts qualifying overseas work, or ceasing to have a UK home. The case-specific conditions and, where relevant, the following year’s facts must be checked. The split date need not be your flight date.
Official reference: HMRC: what a split year is.
Official reference: HMRC RDR3: split-year cases.
Your next step: start the evidence log
Record each date, country at midnight, travel, hours worked in the UK and overseas, and the source that verifies it. Keep separate notes on available homes, family location and leave or interruptions. A workday can matter even when a trip looks short on the travel calendar.
Bring the log and your prior three years’ residence history to a qualified adviser. Ask which test they used, which ties qualify, which split-year case applies and what future changes would alter the result. If two countries consider you resident, ask about the applicable treaty separately.
General information for preparation. The examples are hypothetical and do not establish your tax status. Check the rules for your tax year and obtain qualified advice for your own filings or transactions.
Your next step
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