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The short answer
HMRC decides UK tax residence with the statutory residence test (SRT). You are automatically non-resident if you spend fewer than 16 days in the UK in a tax year (if you were resident in any of the previous three years) or fewer than 46 days (if you were not); you are automatically resident if you spend 183 days or more, or meet the only-home or full-time-work tests. Everyone in between is decided by counting days against UK ties.
Residence decides how much of your income the UK can tax. A UK resident is generally taxed on worldwide income, including rent, interest and dividends from Nigeria. A non-resident is generally taxed only on UK income. For Nigerians who move to the UK, visit often, or split time between Lagos and London, the answer comes from the SRT, which has applied since 6 April 2013. The tax year runs from 6 April to 5 April. This is information, not tax advice.
Step 1: the automatic overseas tests
HMRC's RDR3 guidance says you are automatically not UK resident for a tax year if any of these applies:
- You were UK resident in one or more of the three previous tax years, and you spend fewer than 16 days in the UK in the year.
- You were UK resident in none of the three previous tax years, and you spend fewer than 46 days in the UK.
- You work full-time overseas over the year, with fewer than 91 days in the UK, fewer than 31 days on which you work more than three hours in the UK, and no significant break from overseas work.
If one of these applies, you stop here: you are not resident. If none applies, go to step 2.
Step 2: the automatic UK tests
You are automatically UK resident if any of these applies, according to RDR3:
- 183 days. You spend 183 days or more in the UK in the tax year.
- Only home in the UK. There is a period of 91 consecutive days when you have a UK home, at least 30 of them fall in the tax year, you are present there on at least 30 days in the year, and you have no overseas home or are present in it on fewer than 30 days in the year.
- Full-time work in the UK. You work full-time in the UK for a 365-day period that falls in the tax year, with more than 75% of your days of more than three hours' work being UK days.
A Nigerian who arrives on a work visa and stays is usually resident under one of these tests in the first year. Example only: arrive on 1 September and stay to 5 April, and you are in the UK at midnight on 217 days, well past 183. Whether the months before you arrived are taxed is a separate question, answered by split-year treatment.
Step 3: the sufficient ties test
If neither set of automatic tests settles it, you count your UK ties. RDR3 lists five: family, accommodation, work, the 90-day tie and the country tie. HMRC's SA109 notes describe the work tie as working in the UK for more than three hours on 40 or more days. The country tie only counts if you were UK resident in one or more of the three previous years.
| Days in UK | Ties needed if resident in 1+ of previous 3 years | Ties needed if resident in none |
|---|---|---|
| 16 to 45 | At least 4 | Not applicable (automatically non-resident under 46) |
| 46 to 90 | At least 3 | All 4 |
| 91 to 120 | At least 2 | At least 3 |
| Over 120 | At least 1 | At least 2 |
Example only: a retired parent who lives in Abuja, was not UK resident in the previous three years, and spends 100 days a year with a child in Manchester needs three ties to be resident. If the parent has a spouse living in the UK (family tie) and stays in the child's home regularly (possible accommodation tie), but does no UK work and spent fewer than 90 days in the UK in each of the previous two years, the count may fall short. Each tie has detailed conditions in HMRC's manual, so check them one by one.
How days are counted
- Midnight rule. The SA109 notes say a day counts if you are in the UK at midnight.
- Transit. Arriving as a passenger and leaving the next day without unrelated activities is a transit day and is not counted.
- Exceptional circumstances. Days spent in the UK for reasons beyond your control can be excluded, up to a maximum of 60 in any tax year.
- Deeming rule. If you were resident in one of the previous three years, have at least three UK ties and were in the UK on more than 30 days without being here at midnight, some of those days are counted anyway.
Keep your travel records: boarding passes, passport stamps and eVisa travel history. If HMRC asks, the burden is on you to show your day count.
If Nigeria also treats you as resident
Nigeria has its own test. PwC's summary of Nigerian tax says an individual is resident in Nigeria if they have a domicile or habitual abode there, family or economic ties, or are present for 183 days or more, and that residents are taxed on worldwide income. It is possible to be resident in both countries. Article 4 of the UK–Nigeria tax convention then breaks the tie, in order: permanent home, centre of vital interests, habitual abode, nationality, then agreement between the tax authorities. See Nigeria's 183-day rule and Nigerian tax residence after moving to the UK.
What to check first
- Count your days in the UK for the tax year, using the midnight rule.
- Note whether you were UK resident in any of the previous three tax years.
- Run the automatic overseas tests, then the automatic UK tests.
- If still undecided, list your ties against the table.
- If resident, see declaring Nigerian income on Self Assessment.
Questions people ask
How many days can a Nigerian spend in the UK without becoming tax resident?
Under the SRT, fewer than 46 days if you were not UK resident in the previous three tax years, or fewer than 16 if you were. Between those and 183 days, it depends on your UK ties.
Does a day in the UK count if I leave before midnight?
Generally no. HMRC's SA109 notes say a day counts if you are in the UK at midnight, subject to the deeming rule for people with strong UK ties.
Am I UK tax resident in my first year on a Skilled Worker visa?
Usually, if you arrive with enough of the tax year left to pass 183 days or one of the other automatic UK tests. Split-year treatment may then apply to the months before arrival.
Can I be tax resident in both the UK and Nigeria?
Yes, under each country's own rules. Article 4 of the UK–Nigeria tax convention then decides which country treats you as resident for treaty purposes.
Sources
- RDR3: Statutory Residence Test (SRT) notes, HMRC (updated 11 June 2026) · accessed Oct 2026
- SA109 Notes 2026: Residence and FIG regime pages, tax year 2025 to 2026, HMRC · accessed Oct 2026
- UK-Nigeria Double Taxation Convention, signed 9 June 1987 (GOV.UK) · accessed Oct 2026
- Nigeria: Individual taxes, PwC Worldwide Tax Summaries (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.