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UK TAX RESIDENCE ASSESSMENT
UK Tax Residence Assessments For Expats
UK tax residence is determined by the Statutory Residence Test (SRT) and is key to understanding the UK tax treatment of your global income and gains.
UK tax residents are taxable on their worldwide income and gains whereas non-residents are taxable on their UK sourced income and UK property gains only.
At Expat Tax Solutions, we provide UK tax residence assessments for Expats to determine your UK tax obligations and advise on the steps to break UK tax residence where possible.
Your UK tax residence is determined through a structured three-stage test applied by HMRC.
Automatic Non-Residence Tests
You are treated as non-resident if you meet any automatic overseas test, such as:
- Spending fewer than 16 days in the UK (or 46 if not previously UK resident)
- Working full-time overseas with limited UK workdays
- Ceasing UK residence and meeting split-year conditions
Automatic Residence Tests
You will be considered UK resident if you meet any automatic UK test, including:
- Spending 183+ days in the UK
- Having a sole UK home for 91+ consecutive days
- Working full-time in the UK for 365 days or more
Sufficient Ties Test
If neither automatic test applies, residence is determined by your UK ties:
- Family tie
- Accommodation tie
- Work tie
- 90-day tie
- Country tie (previous UK residence only)
Why Your Tax Residence Matters
UK Tax Resident
UK Tax Non-Resident
Taxable on UK sourced income
Taxable on foreign income
Eligible for Foreign Income and Gains Regime
Subject to Capital Gains Tax on UK property
Subject to Capital Gains Tax on other assets
Can contribute to an ISA
Our Simple 4 Step Process
1
Submit Your Query
Provide us with details of your circumstances and what you want to achieve so we can tailor the call to your needs.
2
Book A Consultation
Agree to a mutually convenient time to hold your UK tax residence consultation.
3
Review Your Briefing Notes
We provide a written advisory memo containing all of the topics discussed on our call. Raise any queries once you have reviewed this document.
4
Follow Up Actions
Action the next steps identified during the consultation to ensure your tax position is optimised and compliant.
Frequently Asked Questions
Yes. Your UK tax residence status is what determines the UK domestic tax treatment of your global income and gains. Knowing your residence status is the first step in understanding your UK tax liability and reporting obligations.
You can become UK non-resident by starting Full Time Work Abroad or by limiting the amount of time you spend in the UK. Ongoing ties to the UK such as homes, family and work will make it more difficult to break tax residence.
UK tax residents are taxable in the UK on their worldwide income and gains however the source country may also tax the same income under their laws. Reliefs may be available under the Foreign Income and Gains (FIG) Regime or under a Double Tax Treaty which are discussed in our consultation.
UK sourced income includes UK bank interest, dividends from UK companies, rental income from UK properties, employment/self-employment income from UK workdays, income from UK pensions and UK parternship income.
Yes however there may be some restrictions. Contributions to personal pensions claiming relief at source are capped at £3,600 gross per year while non-resident and you should ask your pension provider if they allow participation by non-residents.