To stop being UK tax resident you have to fail the Statutory Residence Test (SRT) for a tax year: pass an automatic overseas test (for most leavers, fewer than 16 days in the UK), or fail every automatic UK test and have too few UK ties for your day count. Split year treatment can make you non-resident from the day you leave rather than from the next 6 April. Return within five years and some gains and income are taxed anyway, and since 6 April 2025 inheritance tax follows long-term residence, not domicile.
Last checked: October 2026
In short:
- A leaver who was UK resident in any of the previous 3 tax years is automatically non-resident with fewer than 16 days in the UK; between 16 and 182 days, residence depends on how many of five UK ties you have.
- The non-dom remittance basis ended on 6 April 2025; the replacement 4-year foreign income and gains (FIG) regime only helps people arriving after at least 10 years of non-residence.
- Leaving does not end UK inheritance tax at once: someone UK resident for 10 of the previous 20 tax years stays in scope for 3 to 10 tax years after leaving.
How the Statutory Residence Test works
HMRC’s SRT runs in a fixed order for each tax year (6 April to 5 April):
- If you meet any automatic overseas test, you are non-resident. Stop.
- If not, and you meet any automatic UK test, you are resident.
- If neither, apply the sufficient ties test: your UK days plus your UK ties decide it.
A day counts if you are in the UK at midnight. There is a deeming rule: if you were UK resident in at least 1 of the previous 3 tax years, have at least 3 UK ties, and are in the UK on more than 30 days without being here at midnight, every such day after the first 30 counts as a UK day. Frequent day-trippers who leave before midnight are the target.
The automatic overseas tests
| Test | Who it’s for | Condition |
|---|---|---|
| First | UK resident in 1 or more of the previous 3 tax years | Fewer than 16 days in the UK |
| Second | UK resident in none of the previous 3 tax years | Fewer than 46 days in the UK |
| Third | Anyone working full-time overseas | Average 35+ hours a week overseas, fewer than 91 days in the UK, and fewer than 31 days working more than 3 hours in the UK |
For most founders and nomads leaving the UK, the first test is the clean route: 15 days or fewer and you are non-resident, whatever your ties. The third test’s full-time calculation is detailed; check RFIG20150 before relying on it.
The automatic UK tests
You are UK resident if you meet any of these (and no automatic overseas test):
- 183 days or more in the UK in the tax year.
- Home in the UK: you have a home in the UK for at least 91 consecutive days, at least 30 of them in the tax year, and meet HMRC’s further conditions about time spent there and any overseas home (see RDR3).
- Full-time work in the UK for any 365-day period, with more than 75% of your work days in that period being days you do more than 3 hours of work in the UK.
The sufficient ties test
If no automatic test applies, count your ties.
The five UK ties:
- Family tie: your spouse, civil partner or partner (unless separated), or a child under 18, is UK resident. A child tie doesn’t count if you see the child in the UK on fewer than 61 days in the tax year.
- Accommodation tie: a place to live in the UK available for a continuous 91 days or more in the year, where you spend at least one night (16 nights if it is a close relative’s home).
- Work tie: you work more than 3 hours a day in the UK on at least 40 days.
- 90-day tie: you spent more than 90 days in the UK in either or both of the previous two tax years.
- Country tie: the UK is the country where you were present at midnight on the most days. This only counts for leavers (people UK resident in 1 or more of the previous 3 years).
How many ties make you resident:
| UK days in the tax year | Leavers (UK resident in 1+ of previous 3 years) | Arrivers (resident in none) |
|---|---|---|
| 16 to 45 | 4 ties or more | Always non-resident (under 46 days) |
| 46 to 90 | 3 ties or more | All 4 ties |
| 91 to 120 | 2 ties or more | 3 ties or more |
| 121 to 182 | 1 tie or more | 2 ties or more |
| 183 or more | Resident | Resident |
Example: a founder who left last year, keeps a London flat she sleeps in (accommodation tie) and spent 150 days in the UK the year before (90-day tie) has 2 ties. She can spend up to 90 days in the UK and stay non-resident. At 91 days she becomes resident.
Split year treatment
Normally you are resident or not for the whole tax year. Split year treatment divides the year of departure into a UK part and an overseas part, so income and gains in the overseas part are generally taxed as a non-resident’s. HMRC lists eight cases. The two that matter most for leavers:
- Case 1, starting full-time work overseas. You were UK resident the previous year, you are non-resident the following year because you meet the third automatic overseas test, and you meet the overseas work criteria for the rest of the year.
- Case 3, ceasing to have a UK home. You were UK resident the previous year and are non-resident the following year. You stop having any UK home, spend fewer than 16 days in the UK for the rest of the year, and within 6 months either become tax resident in another country, are present there at the end of every day, or have your only home there.
Case 3 is the one most digital nomads miss: if you leave without settling anywhere and keep coming back, you may not qualify, and the whole year stays UK-resident.
Temporary non-residence: the 5-year trap
If you return too soon, HMRC can tax certain income and gains received while you were away. You are temporarily non-resident if:
- your period of non-residence is 5 years or less, and
- you had sole UK residence in 4 or more of the 7 tax years before the year you left.
The rules cover, among other things, capital gains on assets you held before leaving, distributions from closely controlled companies, chargeable event gains, some pension income and remitted foreign income. They are taxed in the tax year you return. Selling your company shares in year 2 abroad and coming back in year 4 is the classic case. Plan for more than five years away, or assume the gain is taxed. US citizens face their own version of this; see Exit tax explained: which countries charge it when you leave.
The end of non-dom status and the FIG regime
The remittance basis for non-UK domiciled people ended on 6 April 2025. Domicile no longer drives income tax or capital gains tax. In its place:
- 4-year FIG regime. People in their first 4 tax years of UK residence, after at least 10 consecutive years of non-UK residence, can claim relief on eligible foreign income and gains through Self Assessment. They give up the income tax personal allowance and the capital gains annual exempt amount for that year. They can choose which foreign income and gains to claim on.
- Temporary Repatriation Facility (TRF). Former remittance basis users who are UK resident can designate pre-6 April 2025 foreign income and gains at 12% in 2025-26 and 2026-27, and 15% in 2027-28, according to Deloitte. Non-residents cannot use it.
For leavers, the point is simple: domicile-based exit planning no longer works, and a short absence will not earn you FIG relief if you come back.
Inheritance tax now follows residence
From 6 April 2025, inheritance tax on worldwide assets depends on being a long-term UK resident: UK resident for 10 consecutive years before, or for 10 or more of the previous 20 tax years. The standard rate is 40% above the £325,000 threshold.
When you leave, you stay in scope for a “tail”:
| Years of UK residence (of the last 20) | IHT tail after you leave |
|---|---|
| 10 to 13 | 3 tax years |
| 14 | 4 tax years |
| 15 | 5 tax years |
| Each further year | One more tax year, up to 10 |
HMRC has a transitional rule: people who had deemed domicile status on 30 October 2024 and become non-resident in 2025-26 stop being long-term residents after 3 years of non-residence.
Paperwork when you go
- Form P85. Use it to tell HMRC you’re leaving if you don’t usually file Self Assessment, and to claim any refund for the year. Attach parts 2 and 3 of your P45 if you have them. If you file Self Assessment, tell HMRC through your return instead, completing the residence pages (SA109).
- Keep a day log. Boarding passes, a calendar and a list of where you slept each night. The SRT is evidence-based.
- Get a foreign tax residence certificate where you can, especially for split year Case 3.
National Insurance while abroad
UK State Pension depends on qualifying years. From 6 April 2026, you can no longer pay voluntary Class 2 contributions for time abroad. You can pay Class 3 if you previously lived in the UK for 10 years in a row or have paid 10 years of qualifying contributions in total. The 2026-27 Class 3 rate is £18.40 a week. Apply with form CF83. Check your National Insurance record for gaps before you decide.
Related guides: Low-tax residency for high earners (2026): 14 regimes compared · Tax residency explained: why the 183-day rule is a myth for most countries · Tax-free countries (2026): no income tax countries you can actually live in · Exit tax explained: which countries charge it when you leave · Second passport (2026): how to get one by descent, residency or investment
Quick answers
Q: How many days can I spend in the UK and stay non-resident?
It depends on your ties. If you were UK resident in any of the previous 3 tax years, fewer than 16 days makes you automatically non-resident. Between 16 and 182 days, it depends on your UK ties: for example, with 2 ties you can spend up to 90 days. At 183 days you are always resident.
Q: When do I stop being UK tax resident if I leave mid-year?
Usually at the end of the tax year on 5 April, unless split year treatment applies. Under Case 3 you must stop having any UK home, spend fewer than 16 days in the UK for the rest of the year, and within 6 months become tax resident abroad or make your only home there.
Q: Can I sell my company after leaving the UK and pay no UK tax?
Possibly, but if you return within 5 years and were UK resident in 4 of the 7 years before leaving, gains on assets you held before departure can be taxed when you return. Staying away for more than 5 years avoids the temporary non-residence rules. Your new country may tax the gain.
Sources
- GOV.UK: RDR3, Statutory Residence Test guidance note
- HMRC Residence and FIG Regime Manual: RFIG20520, the number of ties
- HMRC: RFIG20530, family tie
- HMRC: RFIG20550, accommodation tie
- HMRC: RFIG20560, work tie
- HMRC: RFIG20570, 90 day tie
- HMRC: RFIG20580, country tie
- HMRC: RFIG20710, meaning of a day spent in the UK
- HMRC: RFIG20720, the deeming rule
- HMRC: RFIG20150, working full-time overseas
- HMRC: RFIG21000, split year treatment contents
- HMRC: RFIG21040, split year Case 1
- HMRC: RFIG21130, split year Case 3
- HMRC: RFIG21510, temporary non-residence introduction
- HMRC: RFIG21500, temporary non-residence contents
- GOV.UK: Check if you can claim the 4-year foreign income and gains regime
- Deloitte Taxscape: Temporary Repatriation Facility
- GOV.UK: Inheritance Tax if you’re a long-term UK resident
- GOV.UK: Inheritance Tax
- GOV.UK: Tax if you leave the UK to live abroad
- GOV.UK: Voluntary National Insurance if you live or work abroad
- GOV.UK: Voluntary National Insurance rates
This is general information from the Nomad Forums team, not legal, tax or financial advice. Rules change; check the official source or a qualified adviser before acting.
Over to you: If you have left the UK in the last couple of years, did you qualify for split year treatment, and how do you track your UK days? And for anyone caught by the inheritance tax tail, how are you planning around it?