Automatic UK resident
183+ UK days, only UK home, or full-time UK work makes you resident regardless of other factors.
Settel
Pass the UK’s residency test (SRT), claim split-year, and protect overseas earnings with Overseas Workday Relief (OWR) if you qualify.
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16-46 UK days
P85 on leaving
Yes
OWR window
Up to 4 tax years*
183+ UK days, only UK home, or full-time UK work makes you resident regardless of other factors.
Under 16 UK days (or 46 if non-resident in the prior three tax years) can satisfy a day test. Full-time overseas work has additional UK-day and UK-workday conditions.
If neither automatic test applies, day limits depend on your UK ties (family, accommodation, work, 90-day, country tie).
Divides the tax year so only the UK-resident portion is taxed on worldwide income after you leave or arrive.
Starting full-time work abroad, joining a partner overseas, or ceasing to have a UK home often qualify.
Split-year treatment applies only when one of eight statutory cases is met. Report the applicable case on Self Assessment when a return is required and keep supporting evidence.
Check automatic UK, automatic overseas, then sufficient ties to know your day limit.
Tell HMRC when required. P85 is generally used when leaving the UK and not completing Self Assessment for the departure year.
Check all eight cases, identify the applicable priority case, and report it in Self Assessment when required.
Log every UK day; keep boarding passes and calendar evidence.
If you are a qualifying new resident, review the post-April 2025 OWR election, evidence requirements, four-year window, and annual limit.
Meet an automatic overseas test or stay under your day limit based on the sufficient ties test. File P85 and Self Assessment as needed.
When one of eight statutory cases applies, the tax year is divided into UK and overseas parts. The detailed charging rules and the applicable case must be checked for the individual facts.
From 6 April 2025, employees who are qualifying new residents after at least 10 consecutive non-UK-resident tax years can be eligible in up to their first four UK-resident tax years. Transitional rules apply to some earlier arrivals.
Settel helps you track UK days, residence evidence, deadlines and the information needed to discuss P85, split-year treatment or OWR with a qualified professional.
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