In what circumstances will I be treated as a UK resident for UK tax purposes?

Frequently Asked Questions

Broadly, you will be treated as resident for a tax year if you are in the United Kingdom for 183 days or more in the tax year, or you visit the United Kingdom regularly and your visits average 91 days or more a tax year over a period not exceeding 4 years, or you come to the UK for a purpose that will mean you are in the UK for at least two years. However, this is a complex subject and your residence position depends on your own personal circumstances. If you require more details you should contact Inland Revenue International - Centre for Non-Residents.

Other related Frequently Asked Questions

• I am going to live abroad for less than 5 years, am I liable to capital gains tax if I dispose of my shares whilst I am not resident and not ordinarily resident in the UK?
• I am not resident in the UK, am I liable to capital gains tax?
• I understand that non-residents are now treated differently for capital gains, when did this happen and what are the changes?
• What do I need to do, as I am coming to live or work in the UK?
• I have written to you or made a claim to you. When can I expect a reply?
• I carry on a trade through a branch or agency in the UK, but I am not resident/not ordinarily resident, am I liable to capital gains tax when I dispose of assets held for the purpose of this trade?
• What happens if I decide to let my UK home/property whilst I am living or working abroad?
• How long do I need to be abroad to avoid being liable to capital gains tax?
• I became not resident/not ordinarily resident in the UK before 17 March 1998, am I liable to capital gains tax on the disposal of assets?
• Is it necessary for me to claim exemption for my UK National Insurance Retirement Pension, as this is not taxed?
• I am leaving the UK, will I be liable to capital gains tax if I sell my home before or after I leave the UK?
• I have a bank/building society account in the UK. Will tax still be deducted from interest if I am non-resident in the UK?
• When I go to live abroad I will begin to receive a pension from my former employer. How will this be treated for UK tax purposes?
• I am leaving the UK shortly, am I liable to capital gains tax in the year I leave the UK?
• I am thinking about coming to live in the UK, am I liable to capital gains tax in the year of my arrival in the UK for permanent residence?
• Can I choose to pay tax in the UK on UK source income rather than in my country of residence?
• What do I need to do, as I am going to live or work abroad?
• I live abroad and let my property in the UK. I am thinking of selling this property, will I be liable to capital gains if I sell this before I come back to the UK?
• Will I have to pay tax in the country to which I go to live or work?
• When I go to live or work abroad, will I continue to pay UK tax?
• Why am I paying tax in the UK on my income when I am no longer resident there?
• In what circumstances would I become non-UK resident if I left the UK?