The Statutory Residence Test comes first
The SRT is applied in a sequence: automatic overseas tests, automatic UK tests and then the sufficient-ties test. The permitted number of UK days can change according to your prior residence and the number of ties retained.
Do not begin and end with 183 days. Homes, full-time work, UK workdays, family and previous day counts can materially alter the conclusion.
Record days and workdays accurately
Maintain a contemporaneous travel calendar showing arrival and departure times, where each midnight was spent and why any exceptional circumstances might be relevant. Retain boarding passes, passport records, accommodation documents and diary entries.
A UK workday has its own importance under the SRT. Record hours and duties rather than categorising every visit as a holiday or business trip after the event.
- UK midnights
- UK workdays and hours
- Thailand days
- Available homes
- Family location
- Reasons for exceptional days
Split-year treatment
UK residence is normally determined for the full tax year. Split-year treatment can divide a qualifying departure year into UK and overseas parts, but only where a statutory case applies.
The date on which the overseas part begins depends on the relevant case. It may not match the flight date, visa date or date on which you first rented accommodation in Thailand.
Telling HMRC
If you do not normally file Self Assessment, HMRC directs people leaving permanently or working abroad for at least a full tax year towards form P85. If you file Self Assessment, report residence through the return and SA109 residence pages.
HMRC’s ordinary online return does not support SA109. Use compatible commercial software, a paper return by the applicable deadline or a tax adviser.
UK income can remain taxable
Non-residence does not remove UK tax from every UK connection. UK work, directors’ duties, rent, pensions and disposals of UK land can remain relevant.
Classify income before applying the treaty. A dividend, salary and director fee can arise from the same company but follow different treaty provisions.
When specialist advice is important
- You retain a UK home or UK-based spouse or children
- You spend significant time working in the UK
- You are the controlling director of a UK company
- You sell assets while away or may return within five years
- Your departure year may qualify for more than one split-year case
Frequently asked questions
Am I non-resident if I spend fewer than 183 days in the UK?
Not necessarily. The 183-day test is only one automatic UK test.
Other automatic tests and the sufficient-ties test may still make you UK resident.
Does split-year treatment happen automatically when I leave?
No. You must satisfy one of the statutory split-year cases and identify the correct date and conditions.
Otherwise residence is determined for the full tax year.
Should I submit P85 or SA109?
It depends on whether you normally file Self Assessment and your circumstances. HMRC directs ordinary non-filers to P85, while Self Assessment filers generally report residence using SA109.
Some people working abroad may need both.