UK Tax Residence Status

UK residence and tax

Your UK residence status affects whether you need to pay tax in the UK.

Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income.

Residents normally pay UK tax on all their income, whether it’s from the UK or abroad. But there are special rules for UK residents who are considered to be non-UK domiciled. 

Generally, a person will be UK tax resident if they have spent 183 nights or more in the UK in a given tax year (6 April to 5 April). 

HMRC's tool can assist you in determining your UK tax residence status.

The UK tax residence rules and their interaction with UK taxes can be very complex; if you have concerns then we highly recommend you seek professional advice. 

For a confidential, no obligation discussion, contact us using the form below or by sending a message to contact@pcttax.com

Contact form