The UK now enforces ETA permission before travel for affected non-visa nationals. British and Irish dual citizens cannot use an ETA, airside transit is exempt, and HMRC updated its SRT guidance in June 2026 without announcing a new basic day-count threshold.
This page tracks two separate rule families: permission to travel under the UK ETA scheme, and tax residence under the Statutory Residence Test. It was checked against GOV.UK on July 29, 2026.
Current status in one minute
- Since February 25, 2026, affected non-visa nationals need an ETA or another valid form of digital permission before travelling to the UK. Carriers check the permission before boarding. Home Office enforcement notice, retrieved July 29, 2026.
- A UK ETA costs £16, permits multiple journeys, and lasts for two years or until the linked passport expires, whichever happens first. Home Office enforcement notice, retrieved July 29, 2026.
- A traveller transiting airside without passing through UK border control does not need an ETA. GOV.UK tells travellers to check with the airline if they are unsure whether the connection stays airside. GOV.UK ETA exemptions, retrieved July 29, 2026.
- A dual citizen with British or Irish citizenship cannot get an ETA. GOV.UK lists a valid British passport, a valid Irish passport, or another valid passport with a certificate of entitlement as the relevant ways to prove status. GOV.UK ETA exemptions, retrieved July 29, 2026.
- HMRC updated RDR3 on June 11, 2026 by adding a temporary non-residence section. HMRC RDR3 update history, retrieved July 29, 2026.
Dated UK entry and residence change log
February 25, 2026: ETA enforcement began
The Home Office says affected visitors without an ETA, eVisa, or other valid documentation can be prevented from boarding. The February enforcement notice covers nationals who do not need a visitor visa but fall within the ETA requirement. Home Office enforcement notice, retrieved July 29, 2026.
An ETA is linked to the passport used in the application. The Immigration Rules say the holder must travel using that passport for the ETA to confer permission to travel. Immigration Rules Appendix ETA, retrieved July 29, 2026.
Record the application passport and its expiry date. If you replace the passport, recheck the ETA before booking.
February 25, 2026: dual British and Irish citizens use citizenship documents, not an ETA
GOV.UK states that British and Irish citizens, including dual citizens, do not need an ETA. Its current exemption page goes further: a dual British or Irish citizen cannot get an ETA and should prove citizenship with the listed document. GOV.UK ETA exemptions, retrieved July 29, 2026.
The Home Office specifically warned dual British citizens to travel with a valid British passport or certificate of entitlement. Home Office enforcement notice, retrieved July 29, 2026.
For a two-passport record, do not split one person's UK presence into separate histories. Record which passport was presented for the carrier check and which document was used at the border.
Current rule: airside transit remains exempt
The GOV.UK exemption page says a passenger transiting through a UK airport without passing through border control does not need an ETA. It also advises checking with the airline when the passenger is unsure whether the connection is airside. GOV.UK ETA exemptions, retrieved July 29, 2026.
The Home Office enforcement notice separately says an ETA is mandatory for connecting passengers who go through passport control. Home Office enforcement notice, retrieved July 29, 2026.
The practical dividing line is therefore not simply "transit." Record whether UK border control was crossed.
June 11, 2026: HMRC expanded RDR3
HMRC's update history says it added a temporary non-residence section to RDR3 on June 11, 2026. HMRC RDR3 update history, retrieved July 29, 2026.
The current RDR3 guidance still says a person present in the UK for 183 or more days in the tax year is UK resident without needing to consider the other tests. It also explains that people below 183 days must continue through the automatic overseas, automatic UK, and sufficient-ties tests. HMRC RDR3 guidance, retrieved July 29, 2026.
Our review of those official pages found a guidance expansion, not an announcement that the basic 183-day automatic test had changed. That is an inference from the cited update history and current guidance, not a promise that every SRT interpretation stayed identical.
Why an ETA and an SRT count must stay separate
An ETA concerns permission to travel. The Immigration Rules say an ETA holder still needs permission to enter on arrival and can be refused entry. Immigration Rules Appendix ETA, retrieved July 29, 2026.
The SRT concerns tax residence for a tax year. HMRC says it considers time spent in the UK, work where relevant, and connections to the UK through the automatic and ties tests. HMRC RDR3 guidance, retrieved July 29, 2026.
A two-year ETA does not permit a two-year stay and does not decide tax residence. An ETA can be valid while a visitor has a separate immigration limit for each journey and a separate SRT position for the tax year.
What to record for both clocks
Keep the following in one chronological travel record:
- Passport used for the ETA or exemption.
- ETA grant and expiry dates, if applicable.
- Carrier check and any boarding problem.
- Whether a connection remained airside or passed UK border control.
- Actual UK arrival and departure dates.
- UK midnights and other presence facts needed for the SRT.
- UK workdays, homes, family, accommodation, and other ties that an adviser asks you to evidence.
HMRC's current guidance says UK day counts can be reduced for qualifying exceptional circumstances or increased by the deeming rule. HMRC RDR3 guidance, retrieved July 29, 2026. A simple arrival and departure total is therefore a starting point, not always the final SRT result.
Use the tax residency calculator to organise the day-count layer. Keep ETA documents and adviser notes beside the export so nobody mistakes permission to board for a tax conclusion.
What this monitor will update next
The visible updated date should move when an official source confirms a material change to:
- the ETA national list, fee, validity, exemptions, airside-transit position, or document rules;
- the ETA suitability or cancellation rules;
- an SRT day threshold, midnight rule, deeming rule, automatic test, sufficient-ties table, or exceptional-circumstances treatment;
- HMRC recordkeeping expectations that change what a frequent traveller should retain.
A page edit for spelling or layout should not change the visible date.
Frequently asked questions
Does a British dual citizen need a UK ETA?
No. GOV.UK says a British or Irish dual citizen cannot get an ETA and should use a listed citizenship document or another valid permission. GOV.UK ETA exemptions, retrieved July 29, 2026.
Does an airside connection require an ETA?
GOV.UK says no ETA is required when the traveller remains airside and does not pass through border control. Check the actual airport and itinerary with the airline. GOV.UK ETA exemptions, retrieved July 29, 2026.
Did HMRC change the 183-day SRT threshold in June 2026?
The June 11 update history says HMRC added a temporary non-residence section. The current RDR3 page still states the 183-day automatic UK test. HMRC RDR3 update history, retrieved July 29, 2026 and current RDR3 guidance, retrieved July 29, 2026.
Does a valid ETA prove I am not UK tax resident?
No. ETA permission and the SRT answer different questions. Track the travel permission, actual presence, and SRT facts separately.
Jetseen is a recordkeeping and calculation tool, not legal, tax, or immigration advice.
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Tax residency rules change frequently. Consult a qualified tax professional for advice specific to your situation.