UK residence
Clients often ask us for advice on either becoming UK resident
or on what happens when a person leaves the UK and whether UK
residence ceases on departure. In fact, since 6 April 2013, UK
residence is determined by a statutory residence test, the basics
of which are summarised below. As this is a complex test, you
should always take appropriate professional advice to determine
your residence status.
Am I UK resident?
You will normally be treated as UK resident in any tax year if
you are physically present in the UK for 183 days or more in that
year. In terms of counting days, this means you are physically
present in the UK at midnight on 183 days or more.
However, there are some other ways in which you might be
automatically treated as UK resident.
