What if I visit the UK?
Individuals who come to the UK for a short time only may not become resident in the UK. In particular, you are unlikely to become resident in the UK for tax purposes if all of the following conditions apply:
- you have not been resident in the UK in any of the preceding three tax years, and
- you spend fewer than 46 days during the tax year in the UK. When counting days you normally count days only when you are here at midnight, so you may be able to visit for longer.
You may be able to spend longer than 46 days here but, if you do, then you need to determine your tax residence position by considering the Statutory Residence Test ('SRT'), which has effect for tax years starting from 6 April 2013 onwards. There is detailed guidance on the GOV.UK website.
If you have been resident in any of the previous three tax years, then visits in excess of 15 days would also require you to determine your residence by considering the SRT.