Uk ResidencE: The automatic UK and overseas tests
The automatic overseas and UK tests summarise the factors that determine whether an individual is considered resident in the UK. These factors include length of residence in a foreign country and links to that country. These tests enable a preliminary assessment to test an individual’s eligibility for the UK residence.
AUTOMATIC UK TESTS (automatically be treated as UK Resident):
- An individual who is in the UK for 183 days or more during a tax year
- An individual who is in the UK for 30 days or more in the tax year and whose only home is in the UK
- An individual who carries out a full-time work in the UK during a 365-day period, some of which falls within the tax year.
AUTOMATIC OVERSEAS TESTS (automatically treated as non UK resident):
- An individual who is in the UK for less than 16 days during a tax year and who has been a UK resident for one or more of the previous three tax years
- An individual who is in the UK for less than 46 days during a tax year and who has not been resident during the previous three tax years
- An individual who works full time overseas subject to not spending more than 90 days in the UK during a tax year.
SUFFICIENT TIES TESTS:
Those who do not meet the criteria of any of the automatic tests can be assessed through the number of ties they have with the UK.
- Having close family in the UK
- Having a house in the UK available for at least 91 days in the tax year
- Doing substantive work in the UK (substantive is viewed as 40 days or more)
- Being in the UK for more than 90 days during either of the 2 previous tax years
- Spending more time in the UK than in any other country in the tax year.
The following table shows the number of ties needed to be UK resident:
