Am I still UK tax resident if I live abroad?
A practical Statutory Residence Test guide for expats, returning residents and people working between countries.
Short answer: Possibly. Living overseas, holding a foreign residence permit or paying tax in another country does not decide UK tax residence by itself. HMRC tests each UK tax year using automatic overseas tests, automatic UK tests and, if needed, your UK ties. You can also be resident in two countries, with a tax treaty helping to resolve the consequences.
Key points
- Residence is tested separately for each UK tax year.
- Your day count is only one part of the test.
- Split-year treatment applies only when a statutory case is met.
- Keep evidence of travel, work and accommodation.
What HMRC looks at
The test starts with automatic overseas and automatic UK tests. If neither settles the answer, the sufficient-ties test considers your UK connections together with the number of days spent here.
- UK work and overseas work
- Homes and available accommodation
- A spouse, partner or minor children in the UK
- Previous UK residence and recent day counts
Why an annual review matters
The result can change without a permanent move. More UK workdays, a new home or extra visits may move you into a different band. Review the position before using all of a presumed day limit.
Records to keep
Keep a day-by-day travel record, work calendar, accommodation documents and evidence for any unusual days. Border records alone may not show the facts needed for the full test.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.