That's far too simplistic, sadly. It's perfectly possible to be tax resident in multiple countries - I am tax resident in two, for example, neither of which is

That's far too simplistic, sadly. It's perfectly possible to be tax resident in multiple countries - I am tax resident in two, for example, neither of which is the US. Here's how you try and work out if you're tax resident in the UK: https://www.gov.uk/tax-foreign-income/residence https://www.gov.uk/tax-foreign-income/residence There are automatic resident and non-resident qualifiers, but everything else involves a whole range of factors.