Residence is a statutory test. The Statutory Residence Test considers days spent in the UK, work patterns and ties to the UK, including family, accommodation and time spent in previous years. The number of days alone rarely decides the outcome.

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A year can be split. Where specific conditions are met, split year treatment divides the year of arrival or departure into a UK part and an overseas part, so that income from the overseas part is not taxed in the UK.

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New residents may claim the FIG regime. Individuals who become UK resident after at least ten consecutive tax years of non-residence can elect for foreign income and gains to be exempt for their first four years of residence. The election is made in the tax return for each year.

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The remittance basis has ended. From 6 April 2025, the remittance basis is no longer available. Former users may bring previously untaxed foreign income and gains to the UK at a reduced rate under the Temporary Repatriation Facility, available for a limited period.

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Inheritance Tax follows residence. Exposure to UK Inheritance Tax on worldwide assets now depends on long-term residence, generally ten of the previous twenty tax years, rather than domicile.

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Treaties can change the result. Where an individual is resident in both the UK and another country, a double tax treaty may determine where they are treated as resident and how tax paid abroad is relieved.

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A short absence may not be enough. Individuals who leave the UK and return within five years may be taxed on certain income and gains received while non-resident.

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Residence, the FIG regime and the tax position of internationally mobile individuals form part of the practice's work. Each position is established from the facts of the individual's circumstances before any return or election is filed. All matters are handled in confidence.