Am I resident if my stay is short?
If you come to the UK for a short time only, and for a temporary purpose, you may not become resident in the UK for tax purposes. In particular, visitors will not be resident in the UK for tax purposes if the following conditions apply:
- you have not been resident in the UK in any of the previous three UK tax years (a tax year runs from 6 April to the following 5 April), and
- you spend fewer than 46 days during the tax year in the UK;
- you have been resident in at least one of the three previous tax years, and
- you spend fewer than 16 days during the tax year in the UK.
If you do stay for longer, in either situation described above, you may still not be resident for tax purposes.
From 6 April 2013, the UK applies rules known as the Statutory Residence Test to determine your residence status for tax purposes. Under this test you may remain not resident in the UK in many cases. These rules are quite complex and you may need to seek help from HMRC or a professional adviser. Guidance is available on GOV.UK.
For more information on when someone becomes resident in the UK, go to the residence and domicile section.