United Kingdom
183-day threshold
183
Days to residency
fiscal
Measurement period
182
Safe days per year
How the 183-day rule works in United Kingdom
The UK uses the Statutory Residence Test (SRT), which involves day counting (183 days in the tax year April to April) plus tie-breaker tests.
Fiscal year (varies by country). The fiscal year start and end dates differ from the calendar year. Check the specific fiscal year dates for United Kingdom to know your counting window.
If you exceed 183 days, United Kingdom may tax your worldwide income as a tax resident. The exact consequences depend on your personal situation, any applicable tax treaties, and the type of income involved.
Track your days in United Kingdom
BorderLog counts your days automatically and warns you before you hit the 183-day threshold.
Add your first entryThis is not tax advice
Tax residency rules are complex and change frequently. This page provides general information only. Always consult a qualified tax professional for advice about your specific situation.