Field notes

UK

2 posts on UK.

A passport full of entry stamps beside a boarding pass and a wristwatch

2 Sept 2026

The 183-day rule is four different rules: UK, Spain, UAE and US compared

Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.

London's financial district at blue hour, seen across the Thames

2 Sept 2026

The UK foreign income and gains regime in 2026: what new arrivals actually get

The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.