UK tax residency is determined annually through the Statutory Residence Test (SRT). If you spend 183 days or more in the UK during the tax year, you are considered a resident, and no further tests are required. Below this threshold, everything depends on specific day thresholds (16, 46, 91), your employment status, your housing situation, and the number of ties you maintain with the country.
This page follows HMRC's notes (RDR3) and handbook. It does not define what constitutes "housing" or "full-time employment" for the purposes of the test, nor does it detail the conditions for each shared year scenario or exceptional circumstances, nor does it address your French tax residence. These points are covered in HMRC's official documents.
The context: a fiscal year, a test
The SRT has been in effect since April 6, 2013. Each tax year is assessed separately: one can be a resident one year and a non-resident the next. The UK tax year runs from April 6 to April 5 of the following year.
A resident normally pays UK tax on all their income, whether UK or foreign. A non-resident only pays tax on their UK income.
The three automated non-residence tests
| Test | For whom | Condition |
|---|---|---|
| First | Resident for at least one of the previous 3 years | Less than 16 days in the United Kingdom per year |
| Second | Resident of none of the previous 3 years | Less than 46 days in the United Kingdom per year |
| Third | Full-time work abroad over the year (test excluded for volunteers and jobs on board a vehicle, aircraft or ship) | Less than 91 days in the UK, less than 31 days with more than 3 hours of work in the UK, no significant break |
For the third test, HMRC calls a "significant break" a period of at least 31 days without any day of more than 3 hours of work abroad, or any day you would have worked without annual, sick or parental leave.
The three automated residency tests
| Test | Condition |
|---|---|
| 183 days | 183 days or more in the United Kingdom in the year |
| Accommodation | Accommodation in the United Kingdom for at least 91 consecutive days, including at least 30 days within the year; at least 30 days spent in this accommodation; and either no accommodation abroad, or less than 30 days spent in the foreign accommodation. |
| Work in the United Kingdom | Full-time work in the UK over a 365-day period that falls within the year, with more than 75 days in that period having more than 3 hours of work; at least one day of more than 3 hours of work in both that period and the tax year |
Link testing, when no automated test can provide a definitive answer.
According to HMRC, the "sufficient ties test" applies if neither the automated non-residence nor residency tests determine the outcome. The more UK ties you have, the fewer days you can spend in the UK before becoming a resident.
The five links
| Link | Definition (HMRC manual) |
|---|---|
| Family | Your spouse or partner (unless separated), your common-law partner, or a child under 18 is a UK resident in their own right. You must not have a relationship with a child you see in the UK for fewer than 61 days in the year. |
| Accommodation | Accommodation available to you for 91 consecutive days or more in the year, where you spend at least one night (16 nights or more if it is the home of a close relative) |
| Professional | Working more than 3 hours a day in the UK for at least 40 days a year |
| 90 days | More than 90 days spent in the United Kingdom in one or both of the previous two years, each year counted separately |
| Country | The United Kingdom is the country where you were present at midnight for the most days this year (tied with another country, the link exists) |
According to the RDR3 notes, if you have been a UK resident for at least one of the previous 3 years, you should also check the country link.
How many links, depending on the number of days
Table A: British resident for at least one of the previous 3 years
| Days in the United Kingdom | Sufficient links |
|---|---|
| 16 to 45 | at least 4 |
| 46 to 90 | at least 3 |
| 91 to 120 | at least 2 |
| more than 120 | at least 1 |
Table B: British resident of none of the previous 3 years
| Days in the United Kingdom | Sufficient links |
|---|---|
| 46 to 90 | the 4 links |
| 91 to 120 | at least 3 |
| more than 120 | at least 2 |
How the days are numbered
A day counts as having passed in the UK if you are present there at the end of the day. The examples in the manual refer to midnight.
A presumption rule can add days. It applies if you were a resident for at least one of the previous three years, if you have at least three UK connections, and if you were present in the UK for more than 30 days without being present at the end of the day. After the first 30 of these days, subsequent days count as days spent in the UK.
HMRC also indicates that the count may be reduced for days spent in the UK due to exceptional circumstances. The conditions are detailed in the manual (RFIG22210) and are not specified here.
Shared year and temporary non-residence
split year. If you begin living or working abroad during the year, or if you arrive in the UK to live or work, the year can be divided into two parts, provided you meet a specific condition. During the period abroad, you are taxed primarily as a non-resident. There are eight conditions: cases 1 to 3 for departure (starting full-time work abroad, partner of that person, end of UK accommodation) and cases 4 to 8 for arrival. The conditions for each case are not detailed here.
Temporary non-residence. If you leave the UK for five years or less, certain income and gains received during your absence, including capital gains, may be taxable in the year you return. The handbook specifically requires an absence of five years or less and, for at least four of the seven years preceding the year of departure, sole residence in the UK (or a shared year that includes a period of sole residence). The handbook states that these rules do not apply if the period of non-residence exceeds five years (the handbook's example: five years plus one day minimum).
Statutory Residence Test: numerical example (fictitious profile)
Situation. Marc, a fictional profile, has not been a UK resident in any of the previous three years. For 2026-27, he has three connections: accommodation available for more than 91 days, 42 days of work exceeding 3 hours in the UK, and 92 days spent in the UK in 2025-26. He maintains his accommodation in France, where he spends more than 30 days, and does not work full-time abroad. Profile assumption: no automated testing applies.
Issue. How many days can he spend in the UK without becoming a resident?
Strategy. Apply table B, then table A for comparison.
Result.
| Scenario | Days | Links | Table threshold | Result |
|---|---|---|---|---|
| A | 80 | 3 | 4 links (Table B, 46 to 90 days) | non-resident by this test |
| B | 95 | 3 | 3 links (Table B, 91 to 120 days) | resident |
| C | 80 | 4 (a family link is added) | 4 links | resident |
| D | 80 | 3, but resided for one of the previous 3 years | 3 links (Table A, 46 to 90 days) | resident |
With 3 links, Marc remains a non-resident for up to 90 days according to this test (Table B requires 4 links from 46 to 90 days) and becomes a resident after 91 days (3 links are sufficient from 91 to 120 days); after 46 days, the second automatic non-residence test is applied. Fifteen more days (scenario B) or just one more link (scenario C) changes the result. This profile is fictitious and does not predict any real-life cases.
Statutory Residence Test: what changes depending on your case
- Your history: having been a British resident in one of the last 3 years changes the table and adds the country link.
- Your family: a spouse, partner or minor child residing in the UK creates a family link.
- Your work and your accommodation, in France as well as in the United Kingdom.
- Your arrival or departure calendar: the shared year only exists in the cases provided for.
No results are guaranteed. The rule depends on your situation; check before deciding.
Frequently asked questions
How many days can one spend in the United Kingdom without being a resident?
There is no single threshold. At 183 days or more, you are considered a resident. Under 16 days (if you were a resident recently) or under 46 days (otherwise), an automated test classifies you as a non-resident. In between, everything depends on your ties, your job, and your housing situation.
How are the days counted?
A day counts if you are present in the UK at the end of the day. The presumption rule can add to this for people with at least three links.
What is a shared year?
It is a year split into a British part and a part abroad, provided that one of the eight cases provided for by HMRC is met.
Take stock before leaving or arriving
Planning a trip to the UK requires careful attention to the timeline of your application. Schedule an appointment with Balmont Conseil, a Lyon-based firm established for nearly 14 years, to discuss your plans.
Alexis SagnierFinancial and real estate investment advisor, insurance broker, AMF certified
Founder of Balmont Conseil, Lyon (ORIAS 13003497)
Official sources
- HMRC, RDR3 notes on the Statutory Residence Test (updated 11/06/2026): https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3
- GOV.UK, Tax on foreign income: UK residence and tax: https://www.gov.uk/tax-foreign-income/residence
- HMRC, Residence and FIG regime manual (pages RFIG20130, RFIG20140, RFIG20530, RFIG20550, RFIG20560, RFIG20570, RFIG20580, RFIG20720, RFIG21000, RFIG21010, RFIG21510, RFIG21560): https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000
