A P85 (Leaving the UK — getting your tax right) is completed when you leave the UK to live abroad. You send it to HMRC to claim any tax refund you are owed and to notify HMRC of your departure. Submit a P85 if you are employed (with a P45), and also complete a Self Assessment return if you are self-employed or have other income to declare.

Digital Nomad Tax Calculator UK 2026

Q: Do digital nomads pay UK tax?

Whether a digital nomad pays UK tax depends on their UK tax residency status, determined by the Statutory Residence Test (SRT). If you spend 183 or more days in the UK in a tax year you are automatically UK resident and pay UK tax on worldwide income. Fewer days may still result in UK residency depending on other factors such as ties to the UK. Non-residents generally only pay UK tax on UK-sourced income.

Q: What is the Statutory Residence Test?

The Statutory Residence Test (SRT) determines UK tax residency. You are automatically resident if you spend 183 or more days in the UK. You may also be resident through the sufficient ties test, which considers a UK home, a UK-resident spouse or partner, substantive UK work (40 or more days), UK presence in previous years, and accessible UK accommodation. Each tie reduces the number of UK days you can spend before becoming resident.

Q: How many days can I spend in the UK without being tax resident?

The number of UK days allowed before becoming tax resident depends on your ties to the UK. With no ties you can spend up to 182 days. With one tie: 120 days. Two ties: 90 days. Three ties: 45 days. Four or more ties: 15 days. A day counts if you are present in the UK at midnight.

Q: Can I claim foreign tax credit against UK tax?

Yes. If you are UK tax resident and have paid foreign tax on the same income, you can claim Foreign Tax Credit Relief to avoid double taxation. The credit is limited to the lower of the foreign tax paid or the UK tax due on that income. The UK has double tax treaties with over 130 countries that may provide additional relief.

Calculate UK tax liability for digital nomads and remote workers travelling abroad. Covers UK tax residency tests, statutory residence test and foreign income rules.

Digital Nomad UK Tax Estimator

Enter your details to estimate your UK tax residency status and UK tax liability for the 2026/27 tax year.

Days Spent in the UK This Tax YearCount any day you are present in the UK at midnight

Number of UK TiesTies include: UK home, UK-resident spouse/partner, substantive UK work (40+ days), UK presence 90+ days in prior 3 years, accessible UK accommodation

UK Employment Income (£)From a UK employer — always taxable in UK

UK Self-Employment Income (£)

Foreign Income (£ — taxable in UK if resident)

Foreign Tax Already Paid (£)

UK Tax Residency for Digital Nomads

The UK uses the Statutory Residence Test (SRT), introduced in April 2013, to determine whether an individual is tax resident. The SRT has three parts: automatic overseas tests (non-resident), automatic UK tests (resident), and the sufficient ties test (depends on UK connections and days in the UK).

Automatic Non-Residence Tests

You are automatically non-resident if you spend fewer than 16 days in the UK (or 46 days if not UK resident in any of the preceding 3 years), or if you work full-time overseas with fewer than 91 days in the UK and fewer than 31 days of UK work.

Automatic UK Residence Tests

You are automatically UK resident if you spend 183 or more days in the UK, have a home in the UK but not overseas for a period of 91 or more days, or work full-time in the UK for any 365-day period.

UK Ties Day Count Table

Number of UK Ties	Day Threshold (previously UK resident)	Day Threshold (not previously UK resident)
0 ties	Up to 182 days	Up to 182 days
1 tie	Up to 120 days	Up to 182 days
2 ties	Up to 90 days	Up to 182 days
3 ties	Up to 45 days	Up to 182 days
4 ties	Up to 15 days	Up to 45 days

Frequently Asked Questions — Digital Nomad Tax

Do digital nomads pay UK tax?

It depends on UK tax residency under the Statutory Residence Test. Spending 183 or more days in the UK makes you automatically resident and liable for UK tax on worldwide income. Fewer days may still result in residency depending on your UK ties. Non-residents generally only pay UK tax on UK-sourced income such as salary from a UK employer.

What is the Statutory Residence Test?

The SRT determines UK tax residency through automatic overseas tests, automatic UK tests, and a sufficient ties test. The ties test considers a UK home, UK-resident spouse or partner, substantive UK work, and prior UK presence. Each additional tie reduces the number of UK days you can spend without becoming tax resident.

How many days can I spend in the UK without being tax resident?

With no UK ties you can spend up to 182 days without becoming tax resident. With one tie: 120 days. Two ties: 90 days. Three ties: 45 days. Four or more ties: 15 days. A day counts if you are in the UK at midnight.

Can I claim foreign tax credit against UK tax?

Yes. If you are UK resident and pay tax on the same income in another country, you can claim Foreign Tax Credit Relief. The relief is limited to the lower of the foreign tax paid and the UK tax due on that income. The UK has double tax treaties with more than 130 countries offering additional protection.

What is a P85 form?

A P85 (Leaving the UK — getting your tax right) is submitted to HMRC when you leave the UK to live abroad. It helps claim any tax refund owed and notifies HMRC of your change in residence. If employed, send your P45 with the P85. If self-employed, you must also complete a Self Assessment return for the year of departure.