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

If you have foreign income or gains (that is, income and gains from outside the UK), you need to understand how these might be taxed in the UK. In general, foreign income and gains are taxable on UK resident taxpayers. However, there are some important exceptions.

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.

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 ...