UK tax residency, explained in plain English

This guide summarises the HMRC Statutory Residence Test (SRT) and the key concepts UK expats need. Full interactive glossary, HMRC citations, and calculators are in the ExpatTrack app.

The midnight rule

A day counts as a UK day if you are present in the UK at the end of the day (midnight). Arrival days usually count; departure days usually don't; transit days generally don't.

The three parts of the SRT, in order

1. Automatic Overseas Test — pass any part and you are non-resident. Key limits: 16 days (resident in any of the last 3 tax years), 46 days (not resident in the last 3), or 90 days with full-time work overseas.
2. Automatic UK Test — 183+ UK days, a UK home, or full-time UK work makes you automatically resident.
3. Sufficient Ties Test — combines your UK day count with up to five ties: family, accommodation, work, 91-day, and country. More ties → fewer days allowed (16–182).

The Schengen 90/180 rule

Non-EU nationals (including UK citizens post-Brexit) may spend at most 90 days in any rolling 180-day window across the 29 Schengen countries. ExpatTrack tracks this window continuously.

Key dates

The UK tax year runs 6 April – 5 April. Day limits reset each tax year; the Schengen window never resets — it rolls.

ExpatTrack provides information based on official HMRC guidance and calculation tools. It is not legal or tax advice. For complex situations, consult a qualified tax advisor.