Tax Residency Rules by Country
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Tax residency in United Kingdom
An individual coming to the UK is likely to be regarded as conclusively UK resident if he or she does not meet any conditions to be regarded as conclusively UK nonresident (see above) and satisfies any of the following conditions:
* He or she spends at least 183 days in the UK in the UK tax year.
* He or she works sufficient hours (at least 35 hours per week on average) in the UK, assessed over a 365-day period, with more than 75% of his or her workdays being UK workdays (full-time working in the UK, or FTWUK).
* He or she has his or her only home or all his or her homes in the UK, for a period of at least 91 consecutive days, and at least 30 days of the 91-day period fall in the UK tax year concerned.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
Voyage Manager counts your days in United Kingdom — and everywhere else — automatically, and warns you before thresholds are reached.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
Stay Compliant
Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
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