The amount of UK tax payable is determined by many factors and will depend on an individual's personal circumstances. An employee's tax position on coming to work in the UK from abroad depends on their residence status. Up to 2024/25 (see E6.301 and E4.1312A) their domicile status may also have an affect.
The UK has introduced a statutory residence test (SRT) with effect from 6 April 2013. Generally, if an employee is coming to live or work in the UK for a period of at least 365 days, they are likely to become UK tax resident under one of the tests that apply, unless they spend so few days in the UK that they are regarded as automatically non-resident (see '45 day rule' in E6.102B).
The SRT is examined in detail in Division E6.1, but main points of the rules are included here where relevant to explanations.
Residence—statutory residence rules from 6 April 2013
The statutory rules that determine an employee's residence position from 6 April 20131 include detailed conditions
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