United Kingdom Tax Calendar
Complete tax deadlines for digital nomads from United Kingdom
Official Sources & Attribution
All tax information is sourced exclusively from HM Revenue & Customs (HMRC) and other official government publications. This page contains original research and interpretation of official sources, not copied content.
Primary Sources
Legal References
- Finance Act 2013, Schedule 45 (Statutory Residence Test)
- Income Tax Act 2007
- Taxation of Capital Gains Act 1992
Sources last verified: August 7, 2025
Information current as of publication date. Always verify with official sources for the most current requirements.
Tax System
residence-based taxation
Tax Year
financial year
Currency
GBP
Nomad Tax Obligations
Filing Requirements
- NOMust file while abroad
- NOForeign income reporting required
Extensions
No automatic extensions available. Self Assessment deadline is fixed at 31 January following the end of the tax year. Online filing deadline cannot be extended.
Regional Tax Considerations
- • Scotland: Different income tax rates and bands
- • Wales: Different income tax rates starting 2019
- • England & N. Ireland: Standard UK rates apply
Special Considerations
- • Split year treatment available for year of departure/arrival
- • Remittance basis may be available for non-domiciled individuals
- • Deemed domicile rules after 15 of 20 years UK residence
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Statutory Residence Test (SRT)
Automatic Overseas Tests
You're automatically non-UK resident if you meet ANY of these:
- ✓You were UK resident in none of the 3 previous tax years and spent fewer than 46 days in the UK
- ✓You were UK resident in 1+ of the 3 previous tax years and spent fewer than 16 days in the UK
- ✓You work full-time overseas and spent fewer than 91 days in the UK (with no more than 30 working days)
Automatic UK Tests
You're automatically UK resident if you meet ANY of these:
- ✓You spent 183 or more days in the UK
- ✓You have a home in the UK for 91+ consecutive days and spent 30+ days there
- ✓You work full-time in the UK for 365+ days with no significant break
Sufficient Ties Test
If automatic tests are inconclusive, count your UK ties
UK Ties:
- • Family tie - spouse/partner or minor children in UK
- • Accommodation tie - UK place to live for 91+ days
- • Work tie - 40+ days working in UK
- • 90-day tie - 90+ days in UK in either of previous 2 years
- • Country tie - More days in UK than any other country (only if UK resident in 1+ of previous 3 years)
Days & Required Ties:
2025 Tax Deadlines
All deadlines for ,United Kingdom, taxpayers abroad. Dates shown account for automatic extensions where applicable.
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References
All information on this page is sourced from official government publications and legal statutes. Numbers in square brackets [1] throughout the page correspond to these references.
Disclaimer: This information is provided for educational purposes only and represents our interpretation of official sources. Always consult the original government publications and seek professional tax advice for your specific situation.