If you are becoming non-resident under the statutory residence test, you should consider whether split year treatment applies in your last year of residence.

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

Cross-border workers (also known as frontier workers) are individuals who regularly travel from one country to another to work. For example, this might be someone who lives in the Republic of Ireland but travels to work in Northern Ireland (which is part of the UK). We explain what it means to be a ...

If you are considering working for your UK employer from another country, or if your employer asks you to work overseas temporarily, there are several potential consequences for both you and your employer. On this page, we focus on short- or medium-term working arrangements. This is a complex area ...

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.

Domicile is only relevant to your UK tax liability for tax years up to and including 2024/25. For these years, it is important to understand where you are domiciled as it can affect your income tax,  capital gains tax and inheritance tax liability in the UK.