Hi all,
Looking to live outside the UK but still want my tax residency to be the UK, I have a Ltd in the UK which I run things through.
Some places I see no more than 6 months of a given year and some places I see 5 years
UK tax residency is determined primarily by the Statutory Residence Test, not by a fixed “5-year rule,” and in most cases the key practical threshold people refer to is the 183-day rule within a tax year, alongside other connecting factors such as having a home, family, or substantive work in the UK.
You can live outside the UK for significant periods and still remain UK tax resident if you meet sufficient ties under the test, but equally you can lose UK residency even if you own and run a UK Ltd, as company ownership and directorship do not by themselves keep you tax resident.
The “5-year” concept usually relates to temporary non-residence rules, where certain income can be taxed on return if you leave the UK for fewer than five full tax years, rather than to day-counting itself.
In practice, balancing days carefully, maintaining UK ties, and understanding how overseas work and accommodation affect your status is essential, and professional tax advice is strongly recommended before relocating to avoid accidentally becoming non-resident or triggering unexpected tax liabilities.