Are you a non-resident landlord?


Determining your residency status in the UK is not as straightforward as it used to be, thanks to the implementation of the Statutory Residence Test on April 6th, 2013. This test involves considering automatic tests:


Automatic Overseas Test:


– If in any of the past three tax years you were in the UK for fewer than 16 days or you’ve not been resident in the UK in the past three tax years and spent fewer than 46 days in the UK in the tax year or
– During the tax year, you worked full-time overseas with fewer than 91 days spent in the UK and worked for fewer than 3 hours on fewer than 31 days. However, there are exceptions. If you meet any of these criteria, you’re automatically treated as a non-resident of the UK for that tax year.


Automatic UK Test:


– If your stay in the UK is more than 183 days in a tax year or
– During a tax year, you’ve been residing in the UK for more than 90 days, are present in that home for at least 30 consecutive days, and have no home overseas for 91 consecutive days (some of which fall within that period) or if you have a home but have not been in it for more than 30 days, or
– During any period of 365 days with no significant breaks (at least 31 days), you work full time in the UK (over 3 hours per day) for more than 75% of those working days. If you meet any of these criteria, you’re automatically considered a UK resident.


If you don’t meet the automatic test criteria, ties to the UK are taken into account:

  •  Family connection
  •  Accommodation ties
  •  Employment ties
  •  90-day ties
  •  Tie to a country (only if you were a resident in the UK in previous tax years)


If you don’t meet the automatic test criteria and you lack the specified ties, you’re treated as not resident in the UK for that tax year. It’s recommended to seek assistance to establish your residency status.

In the year you leave or return, you can claim split-year treatment for income tax purposes under certain conditions. This divides the income and gains liable to the UK for the period of non-residency.

UK residents pay tax on all their worldwide income and capital gains. UK non-residents are generally taxed only on income received in the UK. Income from a UK property is usually taxed in the UK regardless of residency.

Capital Gains Tax may apply upon disposal of a residential or commercial property in the UK, with returns and tax payments due within 60 days of the sale completion. It’s essential to understand and adhere to tax reporting requirements, seeking local tax advice if necessary.

For further assistance or clarification on your residency status, please contact us via 08000096441

, email , or our online contact form.

© MyTaxDoc Ltd 2023 All Rights Reserved – The above articles are provided for guidance only and may not cover your personal circumstances so you should not rely on them. It is important that you seek appropriate professional advice which takes into account your personal circumstances where you can provide the full facts of the case and all documents related to your case. MyTaxDoc Ltd t/a or Z Ali cannot be held responsible for the consequences of any action or the consequences of deciding not to act.