The Quit UK Tax glossary of UK non-residence tax terms
Plain-English definitions for the terms that decide whether you still pay UK tax.
Direct answer
This is a plain-English glossary of the UK residence and non-residence terms used across Quit UK Tax — the Statutory Residence Test, split-year treatment, the ties, the forms and the rules that catch you on the way out. Each entry is one to three sentences, dated to the 2026/27 tax year, and linked to the guide that explains it in full.
Every definition is grounded in HMRC's own guidance — RDR3, the Residence and FIG Regime Manual (RFIG), the named helpsheets (HS278, HS300, HS307) and the relevant gov.uk pages — and dated to the 2026/27 UK tax year. A glossary is a map, not advice. New to all this? Start with the Statutory Residence Test →
One behaviour worth learning first
Count nights, not days. Almost every day-count below is a count of midnights — days you are in the UK at the end of the day. It is the single most load-bearing habit in the whole test.
A
Accommodation tie
A place to live in the UK available to you for a continuous period of 91 days or more in the tax year, where you spend at least one night. If it's a close relative's home, the threshold rises to 16 or more nights. Source: HMRC RFIG20550 (2026/27). → the sufficient ties test
Arriver
Someone who was not UK resident in any of the three tax years before the year being tested. Arrivers face the stricter overseas threshold (fewer than 46 days) and have only four ties — no country tie. Source: HMRC RFIG20520 (2026/27). → the Statutory Residence Test
Automatic overseas test
The first stage of the SRT. Meet any one of the three and you are non-resident for the year — the test stops there. They are checked before anything else, which is why "the overseas test wins". Source: HMRC RFIG20110 (2026/27). → the automatic overseas and UK tests
Automatic UK test
The second stage of the SRT, considered only if no overseas test was met. Meet any one — 183+ UK days, the "only home" test, or full-time work in the UK — and you are UK resident. Source: HMRC RDR3; RFIG20380 (2026/27). → the automatic overseas and UK tests
C
Central management and control
The case-law test for where a company is tax resident: broadly, where its highest-level strategic decisions are actually made. Running a UK company from abroad can put residence in question — specialist, high-stakes territory we explain and route to an adviser. Source: HMRC INTM120030 / INTM120060 (2026/27). → UK company director living abroad
The Cases (split-year Cases 1, 2 and 3)
The three split-year routes for someone leaving: Case 1 — starting full-time work overseas; Case 2 — the partner of someone in Case 1; Case 3 — ceasing to have any UK home. Priority runs Case 1 over Case 2 over Case 3. Source: HMRC RFIG21030–21140 (2026/27). → split-year treatment
Country tie (leavers only)
You have a country tie if the UK is the country in which you were present at midnight for the greatest number of days in the tax year. It applies to leavers only. Source: HMRC RFIG20580 (2026/27). → the sufficient ties test
D
The deeming rule
An anti-avoidance rule that stops frequent day-trippers gaming the midnight rule. It applies only if you were UK resident in 1+ of the prior 3 years, have 3+ ties, and have more than 30 "qualifying days". Then every qualifying day after the 30th counts. It does not apply to the third overseas test's 91-day limit or to the 90-day tie. Source: HMRC RFIG20720 (2026/27). → visiting the UK without becoming resident
Disregarded income
Certain UK investment income a non-resident can leave out of the UK charge — UK dividends, most UK interest, unit-trust and NS&I income. The trade-off: claim it and your UK tax is capped, but you forgo the personal allowance against other UK income. UK rental income is not disregarded. Source: HMRC HS300 (2026); SAIM1170. → UK dividends and savings when non-resident
Domicile (vs residence)
Residence is where you're taxed year to year (decided by the SRT). Domicile is your long-term "permanent home". The old non-dom (remittance-basis) rules were abolished from 6 April 2025 and replaced by a residence-based FIG regime, so domicile no longer drives income-tax or CGT treatment (it still matters for some IHT). Source: HMRC RDR3; gov.uk FIG regime (2026/27). → how to stop being UK tax resident
Double taxation agreement (DTA)
A treaty between two countries that allocates taxing rights so the same income isn't taxed twice, and can grant the UK personal allowance to residents of some countries. For a leaver the everyday issue is making the UK break clean; a DTA matters if you're dual resident. Source: gov.uk tax treaties; UK–UAE DTA 2016 (2026/27). → the double tax treaty tie-breaker
E
Exceptional circumstances
UK days caused by exceptional circumstances beyond your control (serious illness, a national emergency) may be ignored for certain day counts. There's a hard cap of 60 days a year — a limit, not an allowance. It doesn't apply to every part of the test. Source: HMRC RFIG22220 / 22230 (2026/27). → visiting the UK without becoming resident
F
Family tie
You have a family tie if your spouse, civil partner (unless separated), a live-in partner, or a child under 18 is UK resident for the year. A minor child only gives you a tie if you spend time with them in the UK on 61 days or more. Source: HMRC RFIG20530 (2026/27). → the sufficient ties test
L
Leaver
Someone who was UK resident in 1+ of the three tax years before the year being tested. Leavers can become non-resident on the lowest threshold — fewer than 16 UK days — but they have all five ties, including the country tie. Source: HMRC RFIG20520 (2026/27). → the Statutory Residence Test
M
The midnight rule
The rule that decides whether a day counts as a UK day: it counts if you are present in the UK at the end of the day (midnight). This is why we say "count nights, not days" — "fewer than 16 days" really means fewer than 16 midnights. Source: HMRC RFIG20710 (2026/27). → visiting the UK without becoming resident
N
National Insurance (NIC)
A separate UK contribution system from income tax, with its own residence and connection tests. Income tax can stop while NIC keeps running — becoming non-resident for income tax does not automatically end your National Insurance. Source: gov.uk "National Insurance if you go abroad"; NI38 (2026/27). → National Insurance when living abroad
The 90-day tie
You have the 90-day tie if you spent more than 90 days in the UK in either or both of the previous two tax years. Only actual midnight days count. This is not the mythical "90-day rule"; it is one of five ties. Source: HMRC RFIG20570 (2026/27). → the sufficient ties test
Non-resident
Your status for a tax year in which you do not meet the conditions to be UK resident under the SRT. Generally outside UK tax on worldwide income and gains — but UK-source income (UK rent, UK workdays, UK pensions, gains on UK land) can still be taxable. A status you qualify for openly and report. Source: HMRC RDR3 (2026/27). → how to stop being UK tax resident
Non-Resident Landlord Scheme (NRLS)
Applies when a landlord's "usual place of abode" is outside the UK. The letting agent — or, if none, the tenant — must deduct basic-rate (20%) tax from rent unless HMRC approves gross payment. It moves collection; it doesn't make rent tax-free. Source: gov.uk NRLS; PIM4810 (2026/27). → UK rental income when living abroad
NRCGT (non-resident capital gains tax)
The charge that keeps non-residents within UK CGT on disposals of UK land and property — residential since 6 April 2015, all UK land plus indirect disposals since 6 April 2019 — even though non-residents are outside UK CGT on most other assets. Source: gov.uk CGT for non-residents; HS307 (2026). → capital gains tax for non-residents
NRL1
The form an individual non-resident landlord uses to apply to receive UK rent gross — with no 20% deducted. Approval does not make rent tax-free: you still report the profit through Self Assessment. Source: gov.uk NRL1 guidance (2026/27). → UK rental income when living abroad
NT tax code ("No Tax")
The code HMRC issues to your UK employer when your earnings become non-UK-taxable. It stops Income Tax deductions and, running cumulatively, can refund tax already deducted that year. NT does not switch off National Insurance. Source: HMRC PAYE81670; PAYE11010 (2026/27). → UK tax refund after leaving
P
P45
The certificate your employer gives you when you stop working for them, showing pay and tax deducted so far. When you leave the UK you keep Part 1A and submit Parts 2 and 3 with your P85. The load-bearing document for any leaving refund. Source: gov.uk P85 guidance (2026/27). → the P85 form
P85
The form — "Get your Income Tax right if you're leaving the UK" — used to tell HMRC you've left and claim any refund, if you are not filing a Self Assessment return for the year you leave. If you do file SA, you report leaving on the SA109 instead. Source: gov.uk P85 guidance (2026/27). → the P85 form
Personal allowance
The income you can receive UK-tax-free each year — £12,570 for 2026/27, frozen to 5 April 2028. Non-residents keep it only if entitled (British citizens, EEA nationals, certain Crown employees, or by treaty). Keeping the full allowance against part-year earnings generates a mid-year leaver's refund. Source: gov.uk Income Tax rates (2026/27). → UK tax refund after leaving
Q
Qualifying day
A day on which you are present in the UK at some point but not at the end of the day — so it normally wouldn't count. Qualifying days are what the deeming rule counts: with 3+ ties and recent residence, every one after the 30th becomes a UK day. Source: HMRC RFIG20720 (2026/27). → visiting the UK without becoming resident
R
Relevant period (split-year — Case 1)
For Case 1, the period from the first day you do more than 3 hours' work overseas to the following 5 April. The overseas part of your split year starts on the first day of this period. Source: HMRC RFIG21050; 21080 (2026/27). → split-year treatment
S
SA109 (Self Assessment residence pages)
The "Residence" supplementary pages you file with your return (SA100) to record residence status, claim split-year treatment (box 3; box 6 for the split date) and claim the personal allowance as a non-resident. It cannot be filed through HMRC's free online service — you use paper or commercial software. Source: gov.uk SA109 (2026) (2026/27). → split-year treatment
Self Assessment
HMRC's system for reporting income and gains not fully taxed at source. Many leavers fall into it (e.g. by renting out UK property). If you file SA for the year you leave, you report leaving on the SA109, not a P85. Source: gov.uk; SA109 notes (2026). → the P85 form
Significant break (from overseas or UK work)
A period of 31 days or more during which not one day is a day you do more than 3 hours' work (ignoring annual, sick or parenting leave). It disqualifies the full-time-work tests — which is why long handovers and gardening leave can break a clean exit. Source: HMRC RFIG20760 (2026/27). → the automatic overseas and UK tests
The 60-day report (NRCGT)
A non-resident who disposes of UK land or property must report it and pay any CGT within 60 days of completion, through the UK Property Account — even if there's no tax or you made a loss. The gain also goes on your Self Assessment return. Source: gov.uk CGT for non-residents (2026/27). → capital gains tax for non-residents
The 90-day rule (myth)
There is no standalone "90-day rule" that decides residence. Residence is decided only by the SRT. "90 days" appears inside it as the 90-day tie and near the 91-day home thresholds — but neither is a magic limit. Forget the 90-day rule; learn the test. Source: HMRC RDR3; RFIG20570 (2026/27). → how to stop being UK tax resident
Split-year treatment
A relieving overlay that divides the year you leave into a UK part (taxed as resident) and an overseas part (taxed mostly as non-resident), so foreign income and gains after you leave fall outside UK tax. You don't have to wait until 6 April. Applies only in your departure year, only if you meet one of the eight cases. Source: HMRC RFIG21010 (2026/27). → split-year treatment
State Pension qualifying years
Tax years in which you have enough National Insurance to count towards your State Pension. Broadly, you generally need around 10 qualifying years for any new State Pension and around 35 for the full amount; voluntary contributions from abroad can fill gaps. Source: gov.uk "Voluntary NI: if you live or work abroad" (2026/27). → National Insurance when living abroad
Statutory Residence Test (SRT)
The UK's legal test for tax residence, in force since 6 April 2013 (Finance Act 2013, Schedule 45). It runs in a fixed order: automatic overseas tests (any one met → non-resident), then automatic UK tests (any one met → resident), then the sufficient ties test. The only thing that decides UK residence. Source: HMRC RDR3; RFIG20110 (2026/27). → the Statutory Residence Test
Sufficient ties test
The third SRT stage, used only when neither automatic stage decides it. You count your UK ties (family, accommodation, work, 90-day, and — for leavers — country) and combine them with your UK days: the more days, the fewer ties it takes to be resident. Source: HMRC RFIG20500–20580 (2026/27). → the sufficient ties test
T
Tax resident (UK)
Your status for a tax year in which you meet the conditions to be resident under the SRT. A UK resident is generally taxed on worldwide income and gains. Residence is decided separately for each tax year (6 April to 5 April). Source: HMRC RDR3 (2026/27). → the Statutory Residence Test
Temporary non-residence (the "5-year rule")
Anti-avoidance: if you were UK resident in 4 of the 7 tax years before leaving and your absence is 5 years or less, certain income and gains banked while away are taxed in your year of return. A clean break means staying non-resident more than five full tax years. Source: HMRC HS278 (2026); RFIG21500–21620 (2026/27). → the temporary non-residence rule
Tie-breaker (treaty residence tie-breaker)
If two countries each treat you as resident, a DTA's tie-breaker rules (permanent home, centre of vital interests, habitual abode, nationality) decide which has the primary taxing right. UK split-year is domestic law only and does not override a treaty tie-breaker. Source: gov.uk tax treaties; DT19752 (2026/27). → the double tax treaty tie-breaker
V
Voluntary Class 2 / Class 3 (National Insurance)
Voluntary contributions you can pay from abroad to protect your State Pension. From 6 April 2026 you can no longer pay voluntary Class 2 for periods abroad (save narrow exceptions); new applicants use Class 3 at £18.40/week versus Class 2 at £3.65/week — about £767 more a year — and must meet a new 10-year test. Apply on form CF83. Source: gov.uk "Voluntary NICs abroad from 6 April 2026" (2026/27). → National Insurance when living abroad
W
Work tie
You have a work tie if you do more than 3 hours of work a day in the UK on at least 40 days in the tax year (not necessarily consecutive). It's the tie that quietly catches contractors and directors who keep doing UK work after leaving. Source: HMRC RFIG20560 (2026/27). → the sufficient ties test
Common questions
What is the statutory residence test?
The Statutory Residence Test (SRT) is the UK's legal test for tax residence, in force since 6 April 2013. It runs in a fixed order: automatic overseas tests (any one met → non-resident), then automatic UK tests (any one met → resident), then the sufficient ties test, which combines your UK days with your number of UK ties. (HMRC RDR3; RFIG20110; 2026/27.)
What is the deeming rule in the statutory residence test?
The deeming rule stops frequent day-trippers gaming the midnight rule. It applies only if you were UK resident in 1+ of the last 3 tax years, have 3+ UK ties, and had more than 30 "qualifying days" (present in the UK but not at midnight). Then every qualifying day after the 30th counts as a UK day. (HMRC RFIG20720; 2026/27.)
What is the 90-day rule for UK residence — is it real?
There is no standalone "90-day rule" that decides residence. Residence is decided only by the Statutory Residence Test. "90 days" appears twice inside it — the 90-day tie (over 90 UK days in either of the previous two tax years) and the 91-day home thresholds — but neither is a magic limit on its own. (HMRC RDR3; RFIG20570; 2026/27.)
What is the temporary non-residence rule (the 5-year rule)?
It's anti-avoidance: leave the UK and return after a short absence, and certain income and gains banked while away are taxed in your year of return. It bites if you had sole UK residence in 4 of the 7 years before leaving and your non-residence lasts five years or less. A clean break means staying away more than five full tax years. (HMRC HS278, 2026; 2026/27.)
Every definition is sourced and dated