There are three main types of domicile: domicile of origin, domicile of dependence and domicile of choice. For tax years up to and including 2024/25, you may also be ‘deemed UK domiciled’, irrespective of your actual domicile. From 2025/26 onwards, your domicile is no longer relevant to your UK tax ...

For tax years 2025/26 onwards, all UK resident taxpayers pay UK tax on the arising basis – though certain taxpayers can claim relief for their foreign income and/or gains. For tax years up to and including 2024/25, if you are resident and domiciled (or deemed domiciled) in the UK, you will pay UK ...

The remittance basis is only available for non-domiciled taxpayers and for tax years up to and including 2024/25. If the remittance basis of taxation applies for a year, then unremitted foreign income and gains for that year are not taxable in the UK. 

Technically, for UK Tax purposes, you are either resident or non-resident for the whole tax year. However, there are special rules which may apply to you if you arrive in or leave the UK in the tax year.

If you visit the UK regularly, you should consider whether those visits will mean you are tax resident in the UK.

The residence position of students who come to the UK is determined under the statutory residence test, just as for any other individual. However, working out UK residence status can be hard for overseas students given their likely patterns of presence, so we offer a detailed case study below.