United Kingdom Vergi Mukimliği Kuralları: 183 Gün Testi
183 günlük eşik
United Kingdom'de 183 gün kuralı nasıl çalışır
The UK uses the Statutory Residence Test (SRT), which involves day counting (183 days in the tax year April to April) plus tiebreaker tests.
Mali yıl (ülkeye göre değişir). Mali yılın başlangıç ve bitiş tarihleri takvim yılından farklıdır. Sayım pencerenizi bilmek için United Kingdom'nin özel mali yıl tarihlerini kontrol edin.
183 günü aşarsanız, United Kingdom vergi mukimi olarak dünya çapındaki gelirinizi vergilendirebilir. Kesin sonuçlar kişisel durumunuza, geçerli vergi anlaşmalarına ve gelir türüne bağlıdır.
Sayım nasıl yapılır
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.
Gün olarak ne sayılır
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.
Gün sayısının ötesinde
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.
Özel vergi rejimleri
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.
Vergi anlaşmaları
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.
Sıkça sorulan sorular
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.
Resmi kaynak: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
United Kingdom'deki günlerini takip et
BorderLog günlerinizi otomatik olarak sayar ve 183 gün eşiğine ulaşmadan önce sizi uyarır.
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