UK residency for overseas individuals

UK residency

Individuals spending any time in the UK need to consider their UK residence position, even if they are resident in another jurisdiction. It is possible under the Statutory Residence Test (SRT) to be resident in more than one location. If so, where an individual pays tax on their income and gains can be determine by Double Taxation Agreements (DTA)/Treaties (DTT). The interaction of DTT with double taxation relief is a complex area of taxation which can be difficult to navigate without support.

We can assist taxpayers with all aspects of their tax residency issues.

How we can help:

  • Advice on the number of days they can spend in the UK without commencing or breaking residency
  • Review and make a claim for split year treatment if applicable
  • Assist with cross border reporting to make sure the right income is being declared in the right place

Non-Domicile tax regime

For ‘arrivers’ in the UK, the UK’s tax legislation includes beneficial rules which provide qualifying non-domiciled individuals with significant tax benefits by excluding foreign income from the charge to UK tax.

The rules can be complex, including navigating the changes to the relief the longer you are in the UK. Therefore it is always useful to seek advice before commencing residency, or as shortly after as possible, as a number of steps must be undertaken before moving to the UK to ensure that the full benefits are available.

How we can help:

  • Advice on residency status and implications of becoming UK tax resident
  • A review of your structure of overseas income and investments to minimise UK tax leakage
  • Advice on double taxation and treaty reliefs available
  • Advice on other reliefs such as Overseas Workday Relief relating to employment duties carried out overseas
  • Work with your overseas advisers to ensure that tax leakage is minimised
  • Annual review of status and advice on any steps to be taken
  • Annual review of accounts to determine any tax-free remittances which can be made

Related services

Global mobility
International tax planning
Private client

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