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Updated on 6 April 2026

Split year treatment on arriving in the UK

If you are becoming tax resident in the UK under the statutory residence test, you should consider whether split year treatment applies in your first year of residence.

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Updated on 6 April 2026

Working remotely for a UK employer while overseas

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 ...

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Updated on 6 April 2026

Cross-border workers

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 ...

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Updated on 6 April 2026

Dual tax 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.

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