It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.

Your UK tax residence status is fundamental in determining how you are taxed in the UK. Here we look what we mean by ‘UK tax resident’ and introduce how it is determined.

The rules for National Insurance contributions (also known as NIC) are different to those for tax. If you are in a cross-border situation, make sure you understand where you need to pay social security on your earnings. We also have more detailed guidance if you are self-employed or if you work ...

If you are coming to the UK from overseas, as a first step you need to understand your immigration status.

We provide an overview of the UK tax considerations when leaving the UK.