Europe·130+ treaties·PE risk: Medium
🇬🇧 United Kingdom tax residency
Statutory Residence Test (SRT) — ties + days
Residency threshold
183 days
Tax range
20–45%
Digital nomad visa
No
The UK's Statutory Residence Test is a sliding scale: the more ties you have, the fewer days you can spend before becoming resident. The non-dom regime ended in April 2025 — replaced by a 4-year FIG regime.
Best for
Returning expats using split-year treatment
Common pitfall
Even 16 days can trigger residency if you have 4+ ties to the UK.
Exit / mitigation tip
Map your ties (family, accommodation, work, 90-day, country) before booking trips.
How United Kingdom compares
Trusted sources
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