Am I a UK tax resident?
The overview of how residency actually works — and why the answer is really about being able to prove it.
Read the guide →Guides
The rules HMRC won't explain plainly — explained plainly.
Plain-English walkthroughs of UK tax residency and the Statutory Residence Test, written for nomads and expats rather than accountants. Start with the overview, or jump to the one that's keeping you up at night. Prefer to just run your numbers? Use the free calculator.
Your best defence is documentation
The burden of proof is on you, not HMRC. Why a dated, systematic record is what actually protects you in an enquiry.
Read the guide →The 183-day myth
"Under 183 days is safe" is a trap. The three tests HMRC makes you do in a strict order — and why your real limit can be 16 days.
Read the guide →The 16-day and 46-day rules: HMRC's first two automatic overseas tests
Under 16 UK days, or under 46 if you weren't UK resident in the last 3 tax years, can make you non-UK resident. How HMRC counts the days, explained.
Read the guide →"Available accommodation" and the SRT accommodation tie: what HMRC counts
When a UK place gives you an SRT accommodation tie: HMRC's 91-day and 16-night rules, family homes, hotels, Airbnbs and let property, explained.
Read the guide →When your situation changes mid-year
Residency is a moving target. How stopping full-time overseas work, or gaining a UK home, can shift your status — a tracking problem, not a one-off sum.
Read the guide →UK work days and the SRT: hours, tests and records
What counts as work in HMRC's Statutory Residence Test? Understand the different work-day thresholds and the records HMRC describes. Educational, not tax advice.
Read the guide →Full-time work abroad and the SRT: hours, leave and job gaps
HMRC's full-time work abroad test in plain English: the 35-hour sum, leave, gaps between jobs, the 31-day break rule and the records to keep. Not tax advice.
Read the guide →What records does HMRC say to keep for the Statutory Residence Test?
HMRC's record examples for the Statutory Residence Test, covering homes, work and UK ties. A practical evidence map, not a residence determination.
Read the guide →SRT country tie: when the UK is where you spent the most midnights
HMRC's SRT country tie explained: who it applies to, how midnights are compared, what a draw means and records to keep. Educational, not tax advice.
Read the guide →The SRT family tie: when a partner or child in the UK counts
A UK-resident spouse, partner or child under 18 can give you an SRT family tie. HMRC's rules on separation, the 61-day rule and boarding school, explained.
Read the guide →SA109 residence pages: UK days, ties and records (2025–26)
What SA109 boxes 10 to 14 ask for, the records behind each UK day count, and the 2025–26 deadlines. Plain English, not tax advice.
Read the guide →Does HMRC give a non-resident certificate?
HMRC's certificate of residence confirms UK residence, not non-residence. What it's for, what to use instead, and how to apply. Not tax advice.
Read the guide →Schengen 90/180 for UK passport holders: how to count your days
On a UK passport? Count Schengen 90/180 days the official way: a rolling 180 days, entry and exit days included, what EES changed, and how UK tax days differ.
Read the guide →Gibraltar now counts towards your Schengen 90 days (UK passport)
Since 15 July 2026, days in Gibraltar count towards the Schengen 90/180 limit on a British passport. What changed, the airport checks, and UK tax days.
Read the guide →UK day tracker apps for digital nomads, compared (October 2026)
Seven UK day tracker apps compared: how each logs your days, UK SRT and Schengen features, platforms and App Store UK prices. Not tax advice.
Read the guide →EES says you overstayed, but you didn't: how to show your real Schengen days
If the EU's Entry/Exit System missed an exit and says you've used your 90 days, here's how to check your record, ask for a fix and what evidence to carry.
Read the guide →How to count your UK days for tax: a step-by-step method
Count UK days the way HMRC does: midnights, transit days, the deeming rule and exceptional circumstances, with a worked example. Not tax advice.
Read the guide →Do days in Jersey, Guernsey or the Isle of Man count as UK days?
For HMRC's Statutory Residence Test, the UK means Great Britain and Northern Ireland. Jersey, Guernsey and the Isle of Man are outside it.
Read the guide →How to work out your UK days for a past tax year
Need UK days for a tax year that's over? Build a night-by-night record from bookings, boarding passes and statements, and flag the gaps. Not tax advice.
Read the guide →Tax resident nowhere? Digital nomad visas and UK tax residence
A digital nomad visa or constant travel doesn't decide UK tax residence. The Statutory Residence Test does, using UK days, work and ties. Not tax advice.
Read the guide →Back in the UK within five years? Temporary non-residence explained
Back in the UK within five years? HMRC's temporary non-residence rules can tax some gains and income from your time away in the year you return.
Read the guide →Voluntary National Insurance abroad: what changed from 6 April 2026
From 6 April 2026 most people abroad can't pay voluntary Class 2 NI. Class 3 now needs 10 UK years or 10 years' contributions. HMRC's rules explained.
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