United Kingdom: 90-day tie (SRT)
Over 90 nights in a tax year gives a UK tie for the next 2 years
About This Rule
Under the Statutory Residence Test, you have a 90-day tie for a tax year if you spent more than 90 days in the UK in either or both of the 2 previous tax years, each year counted on its own. Staying 90 days or fewer this tax year means this year won't give you that tie for the next 2 tax years. A tie is not residence: it is one of the UK ties weighed with your UK days. This tracks the day count only.
Sources
Reviewed September 30, 2026
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More rules for United Kingdom
- TaxUnited Kingdom: 183 days in the tax yearUnder 183 nights in the UK between 6 April and 5 April
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