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United Kingdom

Europe

The UK's Statutory Residence Test runs on day thresholds and ties rather than a single line, automatic residence lands at 183 days but sufficient ties can catch a returning resident from as few as 16. The FIG regime, replacing non-dom status since April 2025, gives new arrivals a 4-year exemption on foreign income and gains, while the Standard Visitor route covers incidental remote work for up to 6 months.

General information

This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.

At a glance

Remote-work friendliness

3 of 5 for remote-work friendliness

Nomad visa

No dedicated nomad visa

Standard visa-free days

180 daysfor many nationalities

Tax complexity

4 of 5 for tax complexity

Labor law strength

4 of 5 for labor law strength

Healthcare access

4 of 5 for healthcare access

Employer complexity

3 of 5 for employer complexity

Common risks

Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.

  • Delivering paid work to a UK client while physically present needs a work route, not a visit

  • Ten years of UK residence brings worldwide assets into inheritance tax, with a tail after leaving

  • No in-force tax treaty removes the 183-day safety net for some nationalities

Framework memberships

  • Indonesia visa-on-arrival list
  • Non-EU nationalities the brief confirms as Schengen visa-exempt for reaching Andorra
  • UAE visa-free entry list (EU/EEA, UK, Brazil)
  • Argentina visa-free tourist entry list
  • Schengen visa-exempt third-country nationals
  • Australia eVisitor (subclass 651) eligible nationalities
  • Australia Working Holiday visa (subclass 417) eligible nationalities
  • Belgium Schengen visa-exempt shortlist
  • Bermuda visa-exempt entry list
  • Bahamas general visa-free entry list
  • Antigua and Barbuda 180-day visa-free entry list
  • Brazil visa-exempt visitor list
  • Canada eTA visa-exempt nationalities (roster)
  • International Experience Canada participating nationalities (roster)
  • Colombia visa-free tourist entry list
  • Costa Rica Group 1 visa-free list
  • Czech Digital Nomad Programme eligible nationalities
  • Czechia Schengen visa-free entry nationalities
  • Switzerland Schengen visa-exempt shortlist
  • Curacao visa-free entry list (NaVi-checked nationalities)
  • Nationalities visa-exempt for short Schengen stays into France
  • Georgia visa-free entry list (365 days)
  • Denmark Schengen visa-free shortlist
  • Spain Schengen visa-exempt shortlist
  • Common Travel Area nationals clear for Guernsey
  • Greece Schengen visa-free nationality list
  • Croatia Schengen visa-exempt shortlist
  • Ireland-UK Common Travel Area
  • Common Travel Area rights into the Isle of Man
  • Italy Schengen visa-exempt shortlist
  • Jersey Common Travel Area free movement
  • Japan 90-day visa exemption
  • Japan Digital Nomad visa eligibility
  • Cayman Islands visa-exempt entry list
  • Liechtenstein Schengen visa-free roster shortlist
  • Luxembourg Schengen visa-free nationality list
  • Malta Schengen visa-free nationality list
  • Roster nationalities generally admitted to Mauritius without a prior visa
  • Roster nationalities eligible for Commonwealth citizenship registration
  • Montenegro 90-day visa-free list (Schengen Annex II parallel)
  • Mexico visa-exempt tourist and visitor list (NaVi roster)
  • Slovenia Schengen visa-exempt shortlist
  • Turkiye visa-free 90-in-180 list
  • Turkiye Digital Nomad Visa eligible nationalities
  • US Visa Waiver Program nationalities
  • Malaysia 90-day visa-free entry list
  • Panama visa-free entry, 90 days
  • Panama Friendly Nations Visa eligible list (confirmed subset)
  • Philippines visa-free entry nationalities
  • Poland Schengen visa-exempt shortlist
  • US Visa Waiver Program nationalities (for Puerto Rico entry)
  • Portugal Schengen visa-exempt shortlist
  • Paraguay 90-day visa-free entry list
  • El Salvador visa-free Group A nationalities
  • Thailand 60-day visa exemption list (named nationalities)
  • Uruguay visa-free tourist entry list
  • BVI visa-exempt tourist entry nationalities
  • Vietnam unilateral visa-free list, 45 days, all purposes
  • South Africa 90 day visa exemption list
  • Bolivia visa-free entry group (Group 1)
  • Chile 90-day visa-free reciprocity roster
  • Guyana 90 day visa-free entry list
  • Commonwealth roster nationalities eligible for citizenship by registration
  • Peru visa-free tourist entry roster
  • Suriname Entry Fee visa-free roster nationalities

Treaty relationships

What NaVi has mapped between United Kingdom and other countries. None known means no data yet - not proof that no treaty exists.

  • Tax treaty with Andorra

    United Kingdom - Andorra double taxation agreement

    In force
  • Tax treaty with Antigua and Barbuda

    No GB - Antigua and Barbuda double taxation agreement

    None known
  • Tax treaty with Argentina

    GB - Argentina double taxation agreement

    In force
  • Tax treaty with Australia

    AU - UK double taxation agreement

    In force
  • Tax treaty with Austria

    Austria - United Kingdom double taxation agreement

    In force
  • Tax treaty with Bahamas

    None known
  • Tax treaty with Bahrain

    Bahrain - United Kingdom double taxation agreement

    In force
  • Tax treaty with Belgium

    BE - UK double taxation agreement

    In force
  • Tax treaty with Bermuda

    Bermuda - United Kingdom, no double taxation agreement

    None known
  • Tax treaty with Bolivia

    Bolivia - United Kingdom double taxation agreement

    In force
  • Tax treaty with Bonaire

    None known
  • Tax treaty with Brazil

    BR - UK double taxation convention

    Signed, not in force
  • Tax treaty with British Virgin Islands

    BVI - United Kingdom limited double taxation arrangement

    In force
  • Tax treaty with Canada

    CA - UK double taxation agreement

    In force
  • Tax treaty with Cayman Islands

    UK-Cayman Islands Double Taxation Arrangement (2010)

    In force
  • Tax treaty with Chile

    Chile - United Kingdom double taxation agreement

    In force
  • Tax treaty with Colombia

    Colombia - United Kingdom double taxation treaty

    In force
  • Tax treaty with Costa Rica

    None known
  • Tax treaty with Croatia

    GB - Croatia double taxation agreement

    In force
  • Tax treaty with Cura莽ao

    None known
  • Tax treaty with Cyprus

    Cyprus - United Kingdom double tax treaty

    In force
  • Tax treaty with Czechia

    GB - Czechia double taxation treaty

    In force
  • Tax treaty with Denmark

    Denmark - United Kingdom double taxation agreement

    In force
  • Tax treaty with Ecuador

    Ecuador - United Kingdom double taxation convention, newest in the network

    In force
  • Tax treaty with El Salvador

    None known
  • Tax treaty with Estonia

    GB - Estonia double taxation agreement

    In force
  • Tax treaty with France

    FR - UK double taxation agreement

    In force
  • Tax treaty with Georgia

    United Kingdom - Georgia double taxation agreement

    In force
  • Tax treaty with Germany

    DE - UK double taxation agreement

    In force
  • Tax treaty with Gibraltar

    Gibraltar - United Kingdom double tax agreement

    In force
  • Tax treaty with Greece

    UK - Greece double taxation agreement

    In force
  • Tax treaty with Guernsey

    Guernsey - United Kingdom double taxation agreement

    In force
  • Tax treaty with Guyana

    Guyana - United Kingdom double taxation agreement

    In force
  • Tax treaty with Hong Kong

    Hong Kong - United Kingdom CDTA

    In force
  • Tax treaty with Indonesia

    ID - UK double taxation agreement

    In force
  • Tax treaty with Ireland

    UK - Ireland double taxation agreement

    In force
  • Tax treaty with Isle of Man

    Isle of Man - United Kingdom, full comprehensive DTA

    In force
  • Tax treaty with Italy

    GB - Italy double taxation agreement

    In force
  • Tax treaty with Japan

    United Kingdom - Japan tax convention

    In force
  • Tax treaty with Jersey

    Jersey - United Kingdom double taxation agreement

    In force
  • Tax treaty with Liechtenstein

    Liechtenstein - United Kingdom double taxation agreement

    In force
  • Tax treaty with Luxembourg

    UK - Luxembourg double taxation agreement

    In force
  • Tax treaty with Malaysia

    United Kingdom - Malaysia double taxation agreement

    In force
  • Tax treaty with Maldives

    None known
  • Tax treaty with Malta

    UK - Malta double taxation agreement

    In force
  • Tax treaty with Mauritius

    Mauritius - United Kingdom double taxation agreement

    In force
  • Tax treaty with Mexico

    Mexico - United Kingdom double taxation agreement

    In force
  • Tax treaty with Monaco

    None known
  • Tax treaty with Montenegro

    United Kingdom - Montenegro double taxation agreement

    In force
  • Tax treaty with Netherlands

    NL - UK double taxation agreement

    In force
  • Tax treaty with Norway

    United Kingdom - Norway double taxation convention

    In force
  • Tax treaty with Panama

    United Kingdom - Panama double taxation agreement

    In force
  • Tax treaty with Paraguay

    None known
  • Tax treaty with Peru

    Peru, United Kingdom double taxation agreement, new treaty

    In force
  • Tax treaty with Philippines

    United Kingdom - Philippines double taxation agreement

    In force
  • Tax treaty with Poland

    United Kingdom-Poland double taxation agreement

    In force
  • Tax treaty with Portugal

    United Kingdom - Portugal double taxation agreement

    In force
  • Tax treaty with Puerto Rico

    None known
  • Tax treaty with Seychelles

    Seychelles - United Kingdom double taxation agreement, none in force

    None known
  • Tax treaty with Singapore

    United Kingdom - Singapore double taxation agreement

    In force
  • Tax treaty with Slovenia

    United Kingdom - Slovenia double taxation agreement

    In force
  • Tax treaty with South Africa

    United Kingdom - South Africa double taxation agreement

    In force
  • Tax treaty with Spain

    ES - UK double taxation agreement

    In force
  • Tax treaty with Suriname

    None known
  • Tax treaty with Sweden

    United Kingdom - Sweden double taxation agreement

    In force
  • Tax treaty with Switzerland

    United Kingdom - Switzerland double taxation agreement

    In force
  • Tax treaty with Thailand

    United Kingdom - Thailand double taxation agreement

    In force
  • Tax treaty with Turkey

    United Kingdom - Turkiye double taxation agreement

    In force
  • Tax treaty with United Arab Emirates

    AE - UK double taxation agreement

    In force
  • Tax treaty with United States

    United Kingdom - United States income tax convention

    In force
  • Tax treaty with Uruguay

    GB - Uruguay double taxation treaty

    In force
  • Tax treaty with Vietnam

    United Kingdom - Vietnam double taxation agreement

    In force
  • Social security agreement with Andorra

    None known
  • Social security agreement with Antigua and Barbuda

    No GB - Antigua and Barbuda social security totalization agreement

    None known
  • Social security agreement with Argentina

    None known
  • Social security agreement with Australia

    Former AU - UK social security agreement

    Terminated
  • Social security agreement with Austria

    EU-UK Trade and Cooperation Agreement, Protocol on Social Security Coordination

    In force
  • Social security agreement with Bahamas

    None known
  • Social security agreement with Bahrain

    None known
  • Social security agreement with Belgium

    EU-UK TCA Protocol on Social Security Coordination

    In force
  • Social security agreement with Bermuda

    None known
  • Social security agreement with Bolivia

    None known
  • Social security agreement with Bonaire

    None known
  • Social security agreement with Brazil

    Brazil - GB, no social security agreement

    None known
  • Social security agreement with British Virgin Islands

    None known
  • Social security agreement with Canada

    CA - UK social security agreement

    In force
  • Social security agreement with Cayman Islands

    No Cayman Islands - United Kingdom social security agreement

    None known
  • Social security agreement with Chile

    Chile - United Kingdom social security agreement

    In force
  • Social security agreement with Colombia

    None known
  • Social security agreement with Costa Rica

    None known
  • Social security agreement with Croatia

    GB - Croatia social security coordination

    In force
  • Social security agreement with Cura莽ao

    None known
  • Social security agreement with Cyprus

    EU-UK Trade and Cooperation Agreement, Protocol on Social Security Coordination

    In force
  • Social security agreement with Czechia

    GB - Czechia social security coordination

    In force
  • Social security agreement with Ecuador

    None known
  • Social security agreement with El Salvador

    None known
  • Social security agreement with Estonia

    EU-UK TCA Protocol on Social Security Coordination

    In force
  • Social security agreement with France

    EU-UK TCA Protocol on Social Security Coordination

    In force
  • Social security agreement with Georgia

    None known
  • Social security agreement with Germany

    EU-UK TCA Protocol on Social Security Coordination

    In force
  • Social security agreement with Greece

    UK - EU Protocol on Social Security Coordination

    In force
  • Social security agreement with Guernsey

    Guernsey - UK/Jersey social security reciprocal agreement

    In force
  • Social security agreement with Guyana

    None known
  • Social security agreement with Indonesia

    None known
  • Social security agreement with Ireland

    UK - Ireland social security convention

    In force
  • Social security agreement with Isle of Man

    Isle of Man - United Kingdom social security agreement

    In force
  • Social security agreement with Italy

    EU-UK Trade and Cooperation Agreement social security protocol

    In force
  • Social security agreement with Japan

    United Kingdom - Japan social security agreement

    In force
  • Social security agreement with Jersey

    Jersey - United Kingdom social security agreement

    In force
  • Social security agreement with Liechtenstein

    Liechtenstein - United Kingdom social security coordination

    In force
  • Social security agreement with Malaysia

    None known
  • Social security agreement with Maldives

    None known
  • Social security agreement with Malta

    UK - Malta social security coordination

    In force
  • Social security agreement with Mauritius

    Mauritius - United Kingdom social security convention

    In force
  • Social security agreement with Netherlands

    EU-UK TCA Protocol on Social Security Coordination

    In force
  • Social security agreement with Norway

    United Kingdom - Norway social security agreement

    In force
  • Social security agreement with Paraguay

    None known
  • Social security agreement with Peru

    None known
  • Social security agreement with Philippines

    United Kingdom - Philippines social security agreement

    In force
  • Social security agreement with Poland

    EU-UK TCA Protocol on Social Security Coordination

    In force
  • Social security agreement with Portugal

    UK-EU Protocol on Social Security Coordination (post-Brexit TCA)

    In force
  • Social security agreement with Puerto Rico

    In force
  • Social security agreement with Seychelles

    Seychelles - United Kingdom, no social security totalization agreement

    None known
  • Social security agreement with Singapore

    None known
  • Social security agreement with Slovenia

    EU-UK Trade and Cooperation Agreement, social security coordination protocol

    In force
  • Social security agreement with South Africa

    None known
  • Social security agreement with Spain

    EU-UK TCA Protocol on Social Security Coordination

    In force
  • Social security agreement with Suriname

    None known
  • Social security agreement with Sweden

    In force
  • Social security agreement with Thailand

    None known
  • Social security agreement with Turkey

    In force
  • Social security agreement with United Arab Emirates

    None known
  • Social security agreement with United States

    United Kingdom - United States totalization agreement

    In force
  • Social security agreement with Vietnam

    None known
  • Healthcare agreement with Australia

    Australia - United Kingdom Reciprocal Health Care Agreement

    In force
  • Healthcare agreement with Austria

    None known
  • Healthcare agreement with Denmark

    EU-UK Trade and Cooperation Agreement, healthcare coordination

    In force
  • Healthcare agreement with Germany

    In force
  • Healthcare agreement with Guernsey

    UK-Guernsey Reciprocal Health Arrangement

    In force
  • Healthcare agreement with Isle of Man

    UK-Isle of Man reciprocal healthcare Memorandum of Understanding

    In force
  • Healthcare agreement with Jersey

    Jersey - United Kingdom, no reciprocal health agreement for residents

    None known
  • Healthcare agreement with Liechtenstein

    No confirmed UK-Liechtenstein healthcare coordination

    None known
  • Healthcare agreement with Sweden

    In force

Rule coverage

36 rules in the engine for this country.

Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.