United Kingdom: 183 days in the tax year
Under 183 nights in the UK between 6 April and 5 April
About This Rule
Under the Statutory Residence Test, you are UK resident for the tax year if you spend 183 days or more in the UK in that year (6 April to 5 April). A day counts if you are in the UK at the end of the day (midnight); some days without a midnight can still count under the deeming rule, and some transit days or exceptional circumstances can be left out. Fewer days can still make you resident through a UK home, work or ties, so this tracks the day count only.
Sources
Reviewed September 30, 2026
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More rules for United Kingdom
- TaxUnited Kingdom: under 16 days (SRT, recent residents)Under 16 nights in the UK between 6 April and 5 April
- TaxUnited Kingdom: under 46 days (SRT, non-residents)Under 46 nights in the UK between 6 April and 5 April
- TaxUnited Kingdom: 90-day tie (SRT)Over 90 nights in a tax year gives a UK tie for the next 2 years
- ImmigrationUnited Kingdom: 180 days away in any 12 months (ILR)No more than 180 days outside the UK in any 12 months