Steuerresidenz in United Kingdom: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in United Kingdom funktioniert
The UK uses the Statutory Residence Test (SRT), which involves day counting (183 days in the tax year April to April) plus tiebreaker tests.
Steuerjahr (variiert je nach Land). Das Steuerjahr beginnt und endet an anderen Daten als das Kalenderjahr. Prüfe die genauen Steuerjahrdaten für United Kingdom, um dein Zählfenster zu kennen.
Wenn du 183 Tage überschreitest, kann United Kingdom dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
The UK Statutory Residence Test is layered. The top of the test is automatic: spend 183 days in the UK tax year (6 April to 5 April) and you are resident, full stop. Below 183 days the SRT works through a series of automatic non resident tests, a set of automatic resident tests (the most common being having a home only in the UK), and finally a sufficient ties test that weighs family, accommodation, work, 90 day presence in previous years, and country tie. Day count thresholds within the ties test shift depending on whether you are arriving in or leaving the UK.
Was als Tag gilt
A day counts if you were in the UK at midnight at the end of that day. There is an exception for transit passengers who do not engage in substantial work or social activity, and a separate exceptional circumstances rule that lets you discount up to 60 days a year for events like serious illness.
Was über die Tageszählung hinausgeht
The sufficient ties test is where most of the complication sits. If you have several UK ties, even short stays can tip you into residency, and the thresholds change based on whether you are an "arriver" (not resident in any of the previous three tax years) or a "leaver" (resident in any of those years). Leavers face the tighter day limits.
Besondere Steuerregelungen
The long standing non domicile (non dom) regime was significantly reformed in April 2025. The remittance basis was retired and replaced with a residence based regime, but new arrivals can still claim a four year exemption on foreign income and gains.
Doppelbesteuerungsabkommen
UK tax treaties use the OECD tiebreaker (permanent home, centre of vital interests, habitual abode, and then nationality) when you would otherwise be resident in two countries at once.
Häufig gestellte Fragen
What counts as a UK day under the SRT?
Any day you were physically in the UK at midnight, unless you fall under the transit exception or qualify to discount the day under exceptional circumstances. The exceptional circumstances allowance is capped at 60 days a year.
What changed with non dom status in April 2025?
The remittance basis was replaced with a four year residence based regime for new arrivals. Long term non doms moved onto UK tax on worldwide income after a transition period. Existing arrangements can differ from the headline, so check with an adviser before relying on the old rules.
Does the UK tax year really run April to April?
Yes. The personal tax year is 6 April to 5 April the following year, a legacy of the 1752 calendar adjustment. Day counting follows the same window.
Offizielle Quelle: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
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