Residence and domicile
- Why are residence and domicile important?
Find out why you need to know your residence and domicile status for UK tax purposes
- What is residence?
Explore what residence means
- When is someone resident in the UK?
The rules for determining residence status
- What if I only visit the UK?
We consider whether a short visit to the UK will mean you are resident here
- What is split year treatment?
The rules for split-year treatment
- What is domicile?
Find out the meaning of domicile
- Where am I domiciled?
The three different types of domicile – we explain how they are determined, so you can work out where you are domiciled for UK tax purposes
- How are foreign income and gains taxed?
The two different methods of taxation possible under UK law – the arising basis and the remittance basis
- What is a remittance?
What counts as bringing foreign income and gains into the UK
- Do I have to complete a tax return?
We explain when your residence and domicile status mean that you have to complete a Self Assessment tax return
Does the remittance basis apply to tax credits?
We explain whether the remittance basis applies to tax credits
What if I am liable to tax in two countries on the same income?
We explain what happens in this situation
What is dual residence?
We explain how it is possible to be tax resident in more than one country at the same time