Leaving the UK

The seventh article in a series on the Statutory Residence Test

The new legislation seeks to codify the following cases (further cases 4-8 relate to arriving in the UK):

Case 1 

  • You are UK resident for the year in question;
  • You were UK resident for the previous tax year (even if that was a split year);
  • You will be non-UK resident for the next year because you satisfy the overseas work criteria (see Table E in HMRC Guidance Note RD3).

Case 2

You may receive split-year treatment if you move overseas to accompany your partner, who meets the Case 1 criteria. You must:

  • Be UK resident for the tax year in question;
  • Be UK resident for the previous tax year (even if it was a split year);
  • Be non-UK resident for the next year;
  • Have been living together in the UK either at some point in the tax year, or in the previous tax year; 
  • Move overseas so that you can continue living together while your partner is living overseas;
  • Spend no more than 90 days (proportionately reduced for period of less than a full year abroad) in the UK.

Case 3

You no longer have a home in the UK. You must:

  • Be UK resident in the tax year;
  • Be UK resident for the previous tax year (even if it was a split year);
  • Be non-UK resident for the following year;
  • Have one or more homes in the UK at the start of the tax year and at some point in the year cease to have any home in the UK for the rest of the tax year.
  • From the time you cease to have a home in the UK you must spend fewer than 16 days in the UK, and become tax resident abroad in the overseas country within six months;
  • Be present in the overseas country at the end of each day for six months, or
  • Have your only home or all your homes in that country.

This can be summarised as follows:

Days spent
in the UK
Impact of factors on status
Fewer than 16 daysAlways non-resident
16 to 45 daysResident if person has four factors or more (otherwise non-resident)
46 to 90 daysResident if person has three factors or more (otherwise non-resident)
91 to 120 daysResident if person has two factors or more (otherwise non-resident)
121 to 182 daysResident if person has one factor or more (otherwise non-resident)
183 days or moreAlways resident

To access other articles in this series, visit the 'Statutory Residence Test' section on this page.

You can also access further information via the 'Related links' section on this page.