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 ...

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

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