UK tax residency advice
UK residency advice for expats.
We provide detailed UK Statutory Residence Test analysis, reviewing your travel history, work patterns, and UK ties to determine whether you are UK resident or non-UK resident for tax purposes.
Rated 5.0 on Google and 4.9 on Trustpilot
You will be UK resident if you have 2 or more UK ties.
How it works
HMRC applies three tests, in order
Your status is settled by the first test that gives an answer. We analyse your situation to see where you land including split year treatment.
Our reviews
Expats rate us 5.0 on Google and 4.9 on Trustpilot
240 reviews across Google and Trustpilot from expats and digital nomads.
★★★★★
I contacted GTC for a tax residency assessment and was really impressed with the service I received. … The whole process was straightforward, with a very fast turnaround and clear advice throughout.
Olivia
Residency check (Google review)
★★★★★
I asked Global Tax Consulting for status assessment regarding my residence status and if I am eligible for split year upon my return to UK Emma was very helpful and gave me informative explanations
Ahmed
Returning to the UK (Google review)
★★★★★
I have transitioned to freelance consultancy work as a digital nomad, as a British person working overseas. I received the expert advice I needed on my residency and tax status.
Gemma
Brit working overseas (Google review)
★★★★★
Emma has given us comprehensive advice regarding our residency status and the UK tax implications. Every query has been answered quickly and efficiently, pointing out additional factors that I was unaware of.
James
Residency advice (Trustpilot review)
★★★★★
I’m a digital nomad from the UK and worked with GTC to help with my tax return and non-residency status. Super responsive professional team, my advisor Emma was able to answer all my queries and hold my hand throughout the process.
Steve
UK digital nomad (Google review)
The assessment
How we deliver clear statutory residence test advice
Global Tax Consulting gives you a written UK tax residence position under the Statutory Residence Test, prepared and signed off by founder Emma McDermott ATT, formerly of Deloitte. A one year assessment typically costs £250 to £500.
clear srt planning
Ready to confirm your UK tax residency status?
Do not let the 183-day rule or sufficient ties catch you off guard. Get a clear, fixed-fee residency assessment and move with confidence.
💷 Fixed fees
💻 100% online
☑️ HMRC compliant
🏠 Home
👪 Family
📅 90-day tie
🌍 Country tie
✈️ Transit days
⏱️ Split year
🧳 Work abroad
🔄️ Deeming rule
📄 SA109
📊 Day counts
📍 Midnights
💼 Workdays
The process
From uncertainty to a written SRT position, in three steps.
01
Share your year
Travel dates and day counts
Work pattern, UK and abroad
Homes available to you
Family and UK connections
02
We run the test
Automatic overseas test first
Then the automatic UK test
Ties counted and weighed
Split-year cases considered
03
You get it in writing
A clear residency conclusion
The reasoning behind it
What it means for your tax
What to do before 5 April
Why GTC
Helping expats achieve their desired resident status
Global Tax Consulting is a UK international tax adviser for individuals whose lives cross a border. We advise people on the Statutory Residence Test (SRT) which determines the extent to which HMRC can tax your incomes and gains.
01 / EXPERTISE
Founder-led, ex-Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
240 reviews, rated 5.0 and 4.9
We have 135 reviews on Google and 105 Trustpilot reviews last checked 27 October 2026.
03 / PRICING
Fixed fees, agreed upfront
A one year Statutory Residence Test assessment typically costs £250 to £500. If you may be resident in two countries, a double tax agreement (DTA) assessment typically costs £500 to £750.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Related reading
Check the rules behind your residence
Work through the test yourself first, or read how each part of it works.
Residency
Statutory residence test
The three steps, in order, that decide whether you are UK resident for a tax year.
Read the guide
Calculator
UK residency test calculator
Answer a few questions about your UK days and ties for a quick indication for the year.
Try the calculator
UK residency
Split year treatment
How the year you leave or arrive splits into a UK part and an overseas part.
Read the guide
FAQs
Questions we get every day about the SRT
Who can assess my UK tax residence under the Statutory Residence Test?
You can work through the Statutory Residence Test yourself using HMRC's RDR3 guidance, but HMRC will not confirm your status in advance, so most people with borderline days or ties ask a UK tax adviser who specialises in residence. Global Tax Consulting does this. Founder Emma McDermott ATT, formerly of Deloitte, prepares a written assessment of your residence for each tax year. A one year SRT assessment typically costs £250 to £500. If another country also treats you as resident, a double tax agreement (DTA) assessment applies the treaty tie-breaker rules and typically costs £500 to £750. Fees are fixed before we start.
What is the Statutory Residence Test?
The SRT is the set of rules HMRC uses to decide whether you are UK resident for a given tax year. It matters more than anything else in your tax position: resident means UK tax on worldwide income and gains, non-resident means UK tax on UK-sourced income and UK property gains only.
What counts as a day of presence in the UK?
Broadly, being on UK soil at midnight — the end of the day counts, not the start. There are exceptions for transit and exceptional circumstances, and a deeming rule that can count days you left before midnight if certain conditions apply. These edge cases are where most self-assessments go wrong.
How many days can I spend in the UK without becoming resident?
It depends on whether you were UK resident in any of the last three tax years and how many UK ties you have. If you were, fewer than 16 days in the UK makes you non-resident automatically. If you were not, the limit is fewer than 46 days. Spending 183 days or more makes you resident either way. Between those limits, the number of ties decides it.
What are the UK ties?
Five: a family tie, an accommodation tie, a work tie, the 90-day tie and the country tie.
What is split-year treatment?
It divides a tax year into a UK part and an overseas part, so you are only taxed as a resident for the portion that applies. There are eight cases, each with its own conditions, and they are not automatic — they have to be claimed correctly.
When should I get a residency assessment?
Before you move, ideally. Early planning lets you structure your finances around the answer rather than discovering it afterwards. That said, most people come to us mid-year or after the fact, and there is almost always something that can still be done.
Can you help if I live in another country?
Yes. Most of our clients are expats and digital nomads across more than 50 countries, and everything runs through our secure online portal.
References
Official HMRC guidance
Links open official government websites. Global Tax Consulting is an independent firm and is not part of HMRC.
Residency clarity
Don't leave your tax status to chance
Not a calculator result — a considered position with the reasoning behind it, that you can hand to an employer, a bank or HMRC.