Your residency position is worked out using the ‘statutory residency’ tests devised by HMRC.
Under the SRT you are likely to be treated as UK tax resident if you:
- Spend 183 days or more in the UK during a tax year; or
- Have a home in the UK, and do not have a home overseas; or
- Work full-time in the UK over a period of 365 days (this does not need to coincide with the tax year).
However, it is important to know that you could also be treated as UK resident even if you do not meet any of these conditions. This will be determined by how much time you spend in the UK in a tax year (or over a number of years) and the number of ‘ties’ you have to the UK.
Your UK residency is adhesive in that the more time you spend in the UK, the fewer ties you need to have be UK resident for tax purposes, and therefore subject to UK tax on your foreign income and gains. For more information on this, refer the HMRC website GOV.UK.