The UK tax year explained
6 April to 5 April. It sounds like trivia — but residence is decided separately for each tax year, so the calendar is the frame for every other rule on this site.
The UK tax year runs from 6 April to 5 April. Your UK tax residence is decided separately for each tax year under the Statutory Residence Test, so you can be resident one year and non-resident the next. Day counts, the personal allowance and most thresholds reset on 6 April (HMRC RDR3; 2026/27).
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When does the UK tax year run?
The UK tax year runs from 6 April in one year to 5 April the next. The current year is 2026/27 — 6 April 2026 to 5 April 2027; the previous year is 2025/26. This is unusual internationally, and worth internalising because every SRT day count is measured across it.
Why does the tax year matter for leaving?
Residence is re-decided each tax year on that year of facts. Three consequences for a leaver:
- Your day count resets on 6 April. The under-16 / under-46 budgets are per tax year, not rolling.
- Split-year treatment only ever applies to your departure year. See split-year treatment.
- The personal allowance (£12,570, 2026/27) is annual. Spread across a year you do not finish, it is why mid-year leavers overpay — see the refund guide.
How does the date affect when I leave?
Leaving early in a tax year under Case 1 gives you bigger pro-rated UK-day allowances; leaving late shrinks them. If you cannot split the year, a clean full year of non-residence starts the next 6 April. The temporary-non-residence clock is measured in whole tax years — see the temporary non-residence rule.
Which tax year are you checking?
Residence is decided year by year. The calculator runs the SRT for one tax year at a time.
Common questions
When does the UK tax year start and end?
The UK tax year runs from 6 April to 5 April. The current year is 2026/27 (6 April 2026 to 5 April 2027); the previous year is 2025/26. Most UK tax thresholds and the personal allowance reset on 6 April. (gov.uk Income Tax rates; HMRC RDR3; 2026/27.)
Is UK tax residence decided per tax year?
Yes. The Statutory Residence Test is applied separately to each tax year on its own facts, so you can be UK resident one year and non-resident the next. Your UK day counts are measured across the 6 April to 5 April year. (HMRC RDR3; 2026/27.)
Does "five years" mean five calendar years?
No — for the temporary non-residence rule it means more than five full tax years (each running 6 April to 5 April), not five calendar years from your departure date. Getting this wrong can pull banked gains and income back into UK tax on return. (HMRC HS278, 2026; 2026/27.)