Two countries both say you're resident: which wins?
If the UK and another country both say you're resident for tax, the treaty between them picks one. Answer a few questions to see which country wins, and which test decides it.
Your answer
Tell us where you have a permanent home.
About this calculator
For anyone who is resident for tax in the UK and in another country at the same time, and wants to know which one the treaty picks.
It assumes you're resident in both under each country's own rules. If you're not sure you're UK resident, start with our UK residence calculator.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
Most UK tax treaties use the same tests, in this order, and stop at the first one that settles it. First, where you have a permanent home. If you have one in both countries, the one your personal and money ties are closer to (centre of vital interests). If that's unclear, or you have no permanent home in either, where you usually live (habitual abode). If that's both or neither, your nationality. If you're a national of both or neither, the two tax authorities agree it between them (mutual agreement).
We count your ties: the country more of them point to wins. HMRC looks at all your ties together, so treat a close count as a rough guide.
Worked example
Under the treaty you're treated as resident in the UK, decided by where your personal and money ties are closer (centre of vital interests): you have a home in both countries, and more of your ties (family, work and income, assets and social life) are in the UK: 2 of 3, against 1.
Permanent home: both · a treaty that follows the standard (OECD Model) tie-breaker
| 1. Where you have a permanent home (permanent home). Permanent home: both | Not settled |
|---|---|
| 2. Where your personal and money ties are closer (centre of vital interests). Closer ties: 2 UK, 1 other country, 0 both | UK |
| 3. Where you usually live (habitual abode) | Not needed |
| 4. Your nationality (nationality) | Not needed |
| 5. Agreement between the two tax authorities (mutual agreement) | Not needed |
| Your residence under the treaty | UK |
Based on the tie-breaker in HMRC's International Manual (INTM154020 and INTM334570) and helpsheet HS302.
Questions people ask
Does every treaty use these tests?
Most modern UK treaties do, but each has its own wording, so check yours. A few older agreements, mainly with former colonies in the Caribbean, have no tie-breaker at all, and the treaty with The Gambia is different.
I'm a US citizen. Does this work for me?
The UK-US treaty uses the same tests in the same order. But the US keeps the right to tax its citizens as if the treaty didn't exist (the saving clause), so the US can still tax you even if the treaty makes you UK resident.
If the treaty says I live abroad, am I non-resident in the UK?
Not under UK law. You stay UK resident, so you may still need to send a tax return. The treaty decides which country taxes most of your income first, and you claim the relief on your return.
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