UK tax residency · Counting days
When does the UK tax year start and end?
Short answer
The UK tax year runs from 6 April to 5 April. The current UK tax year is 6 April 2026 to 5 April 2027. Income Tax, your Self Assessment return and your tax residency under the statutory residence test are all worked out one tax year at a time.
UK tax year dates
| Tax year | Starts | Ends |
|---|---|---|
| 2025 to 2026 | 6 April 2025 | 5 April 2026 |
| 2026 to 2027 | 6 April 2026 | 5 April 2027 |
| 2027 to 2028 | 6 April 2027 | 5 April 2028 |
Self Assessment deadlines for 2025 to 2026
| What | Deadline |
|---|---|
| Tell HMRC you need to send a tax return | 5 October 2026 |
| Paper tax return | 31 October 2026, 11:59pm |
| Online tax return | 31 January 2027, 11:59pm |
| Pay the tax you owe | 31 January 2027, 11:59pm |
Tax residency follows the UK tax year
HMRC looks at each tax year separately: whether you’re UK resident is decided by the days you spend in the UK from 6 April to 5 April, and your ties to the UK. A day counts if you’re in the UK at midnight, so 5 April is the last day of one count and 6 April the first of the next. How the test works: UK tax residency. How many days you have left this UK tax year: the UK days calculator.
Sources
- GOV.UK — Income Tax rates and Personal Allowances
- GOV.UK — Self Assessment tax returns: deadlines
- HMRC — Guidance note for the statutory residence test (RDR3)
- HMRC manual — RFIG20710: days spent in the UK
FlySee counts days; it doesn’t give tax advice. Whether you’re resident is for you and your adviser.