UK tax residence explained

Whether the UK taxes your income from abroad, and how residence is decided.

The short answer

Whether you pay UK tax on your income from abroad depends on whether you are a UK tax resident. Non-residents normally pay UK tax only on their UK income. UK residents normally pay UK tax on all their income, whether it comes from the UK or abroad. Residence is decided by the Statutory Residence Test, based mainly on how many days you spend in the UK in a tax year (6 April to 5 April).

How the test works, in outline

Automatically UK resident if, for example, you spend 183 days or more in the UK in the tax year, or your only home is in the UK for 91 days in a row (with at least 30 days spent in it), or you work full-time in the UK over a 365-day period.
Automatically non-resident if, for example, you spend fewer than 16 days in the UK (or fewer than 46 if you have not been resident in the previous three years), or you work full-time abroad and spend under 91 days in the UK.
If you fall in between, further tests count your ties to the UK, so it can be complicated.

Moving in or out part-way through a year

When you arrive or leave, the tax year can be split into a part where you are non-resident and a part where you are resident. This is called split-year treatment, and it can mean UK tax applies to your foreign income only for the period you are resident. The rules are detailed, so check GOV.UK or take advice.

What to do

Use HMRC's online residence status checker for the current year and the previous six tax years.
Keep a record of the days you spend in and out of the UK.
If you have foreign income or you are unsure, read the GOV.UK guidance or talk to a qualified tax adviser, because mistakes can be costly.
For UK employment income, see Personal Allowance explained, Income Tax bands and the take-home pay calculator.

Where to learn more

This guide is for general information only and is not immigration, legal, tax or financial advice. Your own situation depends on your immigration permission and circumstances, and rules can change, so check the official pages and get advice from a regulated adviser if you are unsure.