Programmes/United Kingdom/UK Non-Residency (Statutory Residence Test)
🇬🇧

UK Non-Residency (Statutory Residence Test)

United KingdomTax Regimehigh confidence

United Kingdom's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Investment
Zero UK tax if non-resident
Processing
Min stay
16 days/year
Tax rate
0%

How popular is this programme?

Searches/mo
Interest
Niche
Trend
Demand score13/100

Based on Google search demand (US). Updated periodically.

Interested in UK Non-Residency (Statutory Residence Test)?

Take our 2-minute quiz to check if you qualify and find similar programmes.

Am I Eligible?

Stay updated on this programme

Get notified when UK Non-Residency (Statutory Residence Test) changes — pricing, requirements, or closures.

Key Details

Leads to PRNo
Dual citizenship
Remote work
Healthcare includedNo
Crypto accepted
Same-sex recognised
RenewableYes

Stay Requirements

Confirmed: this is a NON-residency status - the goal is to stay BELOW UK thresholds. Effective minimum in the UK is 0. Master report 183 inverted the logic.

high confidence

Highlights

  • Zero UK tax for non-residents
  • Attractive for high-net-worth individuals
  • Designed to attract new residents
  • Focus on foreign-source income
  • Flexible residency requirements

What could change

Changes in tax laws or residency tests could alter eligibility.

Official programme page Am I eligible?

Tax Notes

The UK Non-Residency regime allows individuals to avoid UK tax on foreign income if they meet residency criteria. Non-residents are not taxed on foreign earnings.

Last verified: 4/15/2026Updated: 6/10/2026Confidence: high

What to do next

People also ask

What is the 90% rule for non-residents?
What is the 90% Rule? In a nutshell, the 90% rule is simple: if 90% or more of your worldwide income is from Canadian sources in the tax year, you're eligible for non-refundable tax credits reserved for residents. That includes the basic personal amount and other credits that can really reduce your tax bill.
Can you live in the UK without being a resident?
When you do not have the right to reside. You do not have the right to reside but can stay in the UK while you have one of the following: a visa. a family permit.
What is the 5 year rule for non residents in the UK?
If you return to the UK within 5 years You may have to pay tax on certain income or gains made while you were non-resident. This doesn't include wages or other employment income.
How long can a non-resident UK citizen stay in the UK?
46 Days - If you spend less than 46 days in the UK in any year, you will maintain your non resident status (provided you have not been classed as a UK resident for the previous 3 tax years. If you have had non resident status for less than this, you must spend less than 16 days in the UK).

People also consider