In short: It depends on your UK ties. Under the Statutory Residence Test, someone who was UK resident in any of the previous 3 tax years can spend fewer days here the more ties they keep, and 183 days or more makes you UK resident automatically.
I'm helping a client with an international tax piece. He's UK resident looking to move overseas and he asked me how much time he can spend in the UK.
How many days can you spend in the UK after you leave?
When we ran the numbers, he can spend less than 90 days in the UK. However he has family in the UK and wants to spend 6 months of the year with them.
The number comes from the Statutory Residence Test. HMRC's guidance note RDR3 has a table for people who were UK resident in one or more of the 3 previous tax years. With 16 to 45 days in the UK, you are resident if you have at least 4 UK ties. With 46 to 90 days you need at least 3, with 91 to 120 days at least 2, and over 120 days a single tie is enough. The ties it lists are family, accommodation, work, a 90 day tie and a country tie.
So there is no one answer to how long you can spend here. It turns on which of those ties you keep, and two people leaving the UK in the same year can get very different numbers.
What happens if you spend 6 months a year in the UK?
This means he will spend too much time in the UK and will remain a UK resident. But family is important to him.
RDR3 says that if you spend 183 days or more in the UK in a tax year you will be UK resident, and there is no need to consider any other tests. Below 183 days, the table above still applies, and with more than 120 days in the UK one tie is enough for someone who was resident in any of the previous 3 years.
HMRC's guidance says residents normally pay UK tax on all their income, whether it is from the UK or abroad, and non-residents only pay tax on their UK income. Staying resident means staying in the UK tax net.
Should the tax saving decide where you live?
So sure, he can leave the UK and spend less than 90 days in the UK, but this doesn't work for him because of family.
A good tax adviser will consider all your circumstances and only advise what works for your situation not give you generic advice. What works for someone else might not work for you.
Saving tax is one part of the picture, you need to consider everything as a whole and a good tax adviser will help you with this and work out a plan that is bespoke and works for you.
For the 183 day rule in more detail, see are you UK tax resident if you spend 183 days in the UK. The timing of a move is covered in moving to Dubai: when do you stop being UK tax resident, and residence more generally is on our international tax page.
The residence rules and HMRC's guidance change, and your status depends on your own day counts and ties in each tax year, so this is general information rather than advice on your position. If you are thinking about moving abroad, talk to us before you set your plans.
Common questions
There is no single number. HMRC's guidance note says that for someone who was UK resident in any of the 3 previous tax years, 46 to 90 days in the UK makes you resident with at least 3 UK ties, 91 to 120 days with at least 2, and over 120 days with at least 1. See [RDR3: Statutory Residence Test](https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3).
If you spend 183 days or more in the UK in a tax year, HMRC's guidance says you will be UK resident and there is no need to consider any other tests. On fewer days your status depends on your UK ties. See [RDR3: Statutory Residence Test](https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3).
HMRC's guidance note lists five: a family tie, an accommodation tie, a work tie, a 90 day tie and a country tie. The more ties you have, the fewer days you can spend in the UK before you become resident. See [RDR3: Statutory Residence Test](https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3).
HMRC's guidance says residents normally pay UK tax on all their income, whether it is from the UK or abroad. Non-residents only pay tax on their UK income. See [Tax on foreign income: UK residence and tax](https://www.gov.uk/tax-foreign-income/residence).
Related reading
Simon Jacobs is a Chartered Tax Adviser (CTA · ACA) and PwC trained, founder of SRJ International. He advises UK business owners on tax, profit extraction and exit. Read his full profile →