Use the government's tool to know your UK residence status every tax year.
05 July 2022
A worker's UK residence status determines whether they need to pay UK tax on foreign income. UK residents will normally need to pay tax, whereas non-residents are not obliged to pay any tax in the UK for earnings received overseas.
The government website has a tool which helps workers determine their UK residence status. There are also some general guidelines below.
A worker is automatically classed as a UK resident if:
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They spend 183 days or more in the UK in the tax year
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Their only home is in the UK, they live there for at least 30 days in the tax year and it is available to use for at least 91 days
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They work full-time in the UK for any whole year and at least one day of that period falls in the tax year
A worker is automatically classed as an overseas worker if:
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They spend less than 16 days in the UK, or less than 46 days if they have not been classed as UK resident in the previous three tax years
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They work abroad full-time, spent fewer than 91 days in the UK, and worked for no more than 30 of those days
More detailed guidance on UK residence status can be found here.
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