UK Tax Residency

Will I be UK tax resident from the day I arrive in the UK?

Whether an individual is resident in the UK in a given tax year is governed by the UK's statutory residence test (known as "the SRT"). If an individual is UK resident, the SRT also determines the date on which the individual's period of UK residence commences.

The default position is that, when an individual first becomes resident in the UK, they will be treated as UK resident from the beginning of the tax year of their arrival (i.e. from 6 April in that tax year). If this default position applies, it can mean that their period of UK residence commences on a date prior to their arrival in the UK. For example, an individual may move to the UK on 1 June, but be resident from the preceding 6 April.