UK Residency Rules

The six month rule: If you are physically present in the UK for more than 183 days in a tax year, you are UK resident for taxation purposes.

The three month average rule: If you are physically present in the UK for an average of 91 days or more per annum measured over four tax years, you are UK resident for taxation purposes.

For further information please ask for our guide on “Leaving the UK to live or work abroad”.