# 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.

Scope: Individual UK residence and baseline foreign-income treatment; special reliefs, treaties and individual liabilities require separate assessment.

Jurisdiction: United Kingdom individual taxation. Sources reviewed 2026-09-17; review due 2026-12-16.

General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances.

## Tax year

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

Evidence: documented. [UK Government / HM Revenue & Customs: UK residence and tax on foreign income](https://www.gov.uk/tax-foreign-income/residence). Source location: Work out your residence status; If your situation changes.

## 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.

Evidence: conditional. [UK Government / HM Revenue & Customs: UK residence and tax on foreign income](https://www.gov.uk/tax-foreign-income/residence). Source location: UK tests; Overseas tests.

## 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.

Evidence: conditional. [UK Government / HM Revenue & Customs: UK residence and tax on foreign income](https://www.gov.uk/tax-foreign-income/residence). Source location: Opening residence and tax summary.

## Moving during a tax year

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

Evidence: conditional. [UK Government / HM Revenue & Customs: UK residence and tax on foreign income](https://www.gov.uk/tax-foreign-income/residence). Source location: Your residence status when you move.

## Check your circumstances

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

Evidence: documented. [UK Government / HM Revenue & Customs: UK residence and tax on foreign income](https://www.gov.uk/tax-foreign-income/residence). Source location: Get 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.

## Explore this passport

- [Passport rank and travel access](https://multipassrank.com/passport/united-kingdom)
- [Citizenship requirements](https://multipassrank.com/passport/united-kingdom/citizenship)
- [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/GB)
- [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries)

[Canonical page](https://multipassrank.com/passport/united-kingdom/taxes)