Becoming a UK Tax Resident

In the tax year I arrive in the UK how many days can I spend in the UK before the date I expect to split the tax year without becoming tax resident?

This depends whether you spend any days working in the UK between the previous 6 April and the date you expect to split the tax year. 

If you did spend days working in the UK between the previous 6 April and the date you physically move to the UK, unless there is a ‘significant break’ from UK work (i.e. a 31 day period without a UK workday), you could be treated as starting ‘full-time work in the UK’ from your first working day in the UK. This may result in you splitting the tax year from an earlier date than expected.  

If you did not spend any days working in the UK between the previous 6 April and the date you expect to split the tax year, there are still limits on the number of days you can spend in the UK. How many days you spend in the UK depends on the number of ties you have to the UK in the period between the previous 6 April and the date you expect to split the tax year:   

  1. Are your spouse or any minor children resident in the UK for the tax year as a whole?
  2. Did you have accommodation available to you in the UK for a period of 91 days or more? 
  3. Did you spend 40 days or more working in the UK? 
  4. Did you have more than 90 days in the UK in either of the previous two tax years? 

If only one of these ties applies then in theory you can spend up to 182 days in the UK between 6 April and the date you expect to split the tax year, providing you are only present in the UK and not working.  

If, you had 2, 3 or 4 of the above ties, annual limits of 120, 90 and 45 days respectively are pro-rated, depending on the month in which the date you expect to split the tax year falls.

Table C - Permitted number of days - arrival in the UK - cases 4, 5 and 8

  Days before satisfying only home or having a UK home, or FTWUK test
Date of arrival to the UK 6-30 Apr 1-31 May 1-30 Jun 1-31 Jul 1-31 Aug 1-30 Sep 1-31 Oct 1-30 Nov 1-31 Dec 1-31 Jan 1-29 Feb 1 Mar-5 Apr
For 45 substitute 4 7 11 15 19 22 26 30 34 37 41 45
For 90 substitute 7 15 22 30 37 45 52 60 67 75 82 90
For 120 substitute 10 20 30 40 50 60 70 80 90 100 110 120

What if I have workdays in the UK prior to my move?

If you spend time working in the UK prior to your formal move date, unless there is a ‘significant break’ from UK work (i.e. a 31 day period without a UK workday), it is possible that you could be required to split the tax year based on starting full-time work in the UK from an earlier date than expected.

You should note that, if you work in the UK before the date that you ‘split the tax year’, your earnings relating to these days could still be taxable in the UK.