United Kingdom: under 46 days (SRT, non-residents)
Under 46 nights in the UK between 6 April and 5 April
About This Rule
Under the Statutory Residence Test, you are automatically non-UK resident for the tax year if you were UK resident for none of the 3 previous tax years and spend fewer than 46 days in the UK in the tax year. A day counts if you are in the UK at the end of the day (midnight). Missing this test doesn't make you resident on its own: the other tests then decide. This tracks the day count only.
Also Requires
- No UK residence in any of the 3 previous tax years
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
- TaxUnited Kingdom: under 16 days (SRT, recent residents)Under 16 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