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Legal testUKReviewed October 2026
The UK framework for deciding whether an individual is tax resident in a given year, based on days spent in the UK combined with connecting factors such as family, work, and available accommodation. It replaced a largely case-law approach with a codified set of automatic and sufficient-ties tests.
Introduced by the Finance Act 2013, it governs when an arriving or departing founder becomes, or stops being, UK resident, which in turn drives split-year treatment and the temporary non-residence rules.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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