Expatriate taxation is perhaps the most complex area of personal taxation, not least because it often involves the interaction of the tax systems of two countries.

We answer enquiries through our website for UK expatriates all over the world and for foreign nationals intending to work in the UK.

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In the UK, tax residence is based largely on physical presence, although other factors may be considered.

UK tax law is the basis for the inflexible rule that an individual who is physically present in the UK for 183 days in any year of assessment is resident in the UK for that year. This applies whether the stay is for one continuous period or a succession of visits. There are no exceptions to the 183 day rule.

In calculating the number of days in the UK all days where you are in the UK at midnight will count as a day in the UK.

From April 6, 2013 it is no longer enough to simply count your days in the UK in order to determine your residence status.

Your ties with the UK may need to be taken into account - check our page on the new rules.

Domicile is determined from general law rather than tax law and is distinct from tax residence status. It is possible to be tax resident in one country but domiciled in another.

Under English law, each person acquires a domicile at birth and this determines the relationship between the individual and the legal system with which he is most closely connected.

When reviewing a person's domicile, HM Revenue & Customs will try to establish where that person is considered to have his "permanent" home. There is no single legal definition for this and the interpretation of "permanent" may vary.

If you were born in the UK you will normally have acquired a UK domicile when you were born. It can be difficult to acquire a domicile anywhere else.

For persons not domiciled in the UK there have historically been tax planning opportunities whereby income arising outside the UK can be kept out of the UK tax net. The scope of tax planning for non-doms has recently been curtailed but is still available in some instances.


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UK Tax Residence


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