United Kingdomの税務居住ルール：183日テスト

The UK uses the Statutory Residence Test (SRT), which involves day counting (183 days in the tax year April to April) plus tiebreaker tests.

会計年度（国により異なる）. 会計年度の開始日と終了日は暦年と異なります。計算ウィンドウを知るには、United Kingdomの具体的な会計年度の日付を確認してください。

183日を超えると、United Kingdomは税務居住者としてあなたの全世界所得に課税する可能性があります。具体的な影響は、個人の状況、適用される租税条約、所得の種類によって異なります。

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.

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.

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.

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.

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.