Residency tips
Short, plain-English guides to how the Statutory Residence Test really works. Everything here is free — the £59 report is for when you want your own answer in writing.
Featured guide
Days, ties and the decision that follows
28 August 2026 · 6 min
Non-residents are usually taxed only on UK income. Here is how that works for employment, property, dividends, interest and the personal allowance.
Read the guide14 August 2026 · 5 min
Your spouse or civil partner's residence status can create a UK tie of its own. Here is when it applies and when it does not.
Read the guide31 July 2026 · 5 min
183 days is only the top of the range. Under the Statutory Residence Test you can become resident on far fewer days — or stay non-resident on more.
Read the guide2 September 2026 · 6 min
There is no single number. It depends on your ties and whether you are a leaver or an arriver — here is how to find yours.
Read the guide18 August 2026 · 5 min
A UK day is a midnight spent in the UK. Transit days, exceptional circumstances and deemed days all bend the count — here's how.
Read the guide4 August 2026 · 7 min
Family, accommodation, work, the 90-day tie and the country tie — what each one means and how many you really have.
Read the guide21 July 2026 · 6 min
When you arrive or leave partway through a tax year, the year can sometimes be split so only part of it is taxed as UK residence.
Read the guide7 July 2026 · 5 min
A few weeks of remote work from the UK rarely matters by itself — but UK work days feed the work tie and your day count in ways people miss.
Read the guide11 September 2026 · 5 min
Tax credits are mostly residence-based. Here is when you can still claim, and when time abroad ends entitlement.
Read the guide25 August 2026 · 6 min
If HMRC took too much tax before you left, or you were on an emergency tax code, you can claim a refund — but the process depends on your status.
Read the guide12 August 2026 · 7 min
Moving a UK pension overseas can have residence and tax consequences. Here is how the UK tests interact with offshore transfers.
Read the guide16 September 2026 · 7 min
A worked example of a leaver who moved abroad in April, kept a UK flat and a UK job link, and found that 95 UK days was 5 too many.
Read the guide9 September 2026 · 6 min
A worked example of a non-resident contractor who worked remotely from a family home in the UK and crossed the automatic residence line without noticing.
Read the guide2 October 2026 · 6 min
A worked example of someone who moved to the UK in September, was UK resident for the whole tax year, and used split-year treatment to keep the earlier months out of UK tax.
Read the guide