MultiPass Rank
Markdown
Beyond travel access

United Kingdom Tax Residence & Foreign Income

UK personal tax residence depends on the Statutory Residence Test, not passport ownership or a single 183-day shortcut.

Sources reviewed 1 official source
Official-source summary

Tax year

Residence is considered for the UK tax year, 6 April to 5 April, and may change from one year to the next.

UK Government / HM Revenue & CustomsWork out your residence status; If your situation changes
Conditions apply

Residence tests

Consider automatic overseas tests, automatic UK tests and sufficient ties. Spending 183 days in the UK is one test, not the only route to residence.

UK Government / HM Revenue & CustomsUK tests; Overseas tests
Conditions apply

Foreign income

Residents normally pay UK tax on UK and foreign income. Non-residents generally pay UK tax on UK income rather than foreign income.

UK Government / HM Revenue & CustomsOpening residence and tax summary
Conditions apply

Moving during a tax year

Split-year treatment has conditions; moving country does not by itself establish the applicable split-year case.

UK Government / HM Revenue & CustomsYour residence status when you move
Official-source summary

Check your circumstances

Use HMRC's residence checker and detailed guidance with your travel days, work pattern, homes and family ties.

UK Government / HM Revenue & CustomsGet help working out your residence status

Scope and limitations

  • This is the baseline residence framework, not a review of new-resident relief, domicile transitions, treaty residence, capital-gains exceptions or rates. Obtain advice for the relevant tax year.

Next review due . An official update can change these requirements sooner.

Official sources

  1. UK residence and tax on foreign incomeUK Government / HM Revenue & Customs · Retrieved 2026-09-17 · EN