Back to service

Residence and domicile advice

The UK can be a tax-efficient jurisdiction to live, work and invest in and it remains an attractive destination for individuals, families and businesses. Your UK residence and domicile status determines the basis on which you are entitled to tax allowances and exemptions, and liable for Income Tax, Capital Gains Tax and Inheritance Tax – so it is important to get it right.

If you are a UK resident, your worldwide income and gains are normally taxable in the UK, even if your foreign income and gains have already been taxed in another country, although in many cases you will receive tax relief for foreign tax paid.


Non-UK residents

HMRC enquiries

How we can help?

If you are moving to the UK or already live here – and need to navigate the complexities of the UK rules regarding residence and domicile – our team will help.

Our specialists will review your residence position under the Statutory Residence Test and the application of the ‘split year’ basis when you commence or cease UK residence. We will review your domicile position and advise you on the subsequent implications, including the possibility of limiting your UK tax exposure to income and gains arising in the UK. 

Before becoming a UK resident, we will advise you on structuring your bank accounts to allow for efficient remittances to the UK. We can also advise on tax rules applying to non-UK residents and how to achieve or retain this status.

Further services we offer include registering you for Self-Assessment with HMRC and preparing your UK tax returns. If you are an internationally mobile employee, we will advise you on the taxation of your employment income and the reliefs available. If you are dually resident in the UK and another country we will review Double Taxation Agreements and determine where your tax liabilities arise.

The UK has special but complex rules for individuals not resident or domiciled in the UK. However, there are opportunities and reliefs for individuals who live, work or invest in the UK and our team of experts will advise you on how to mitigate the impact of UK taxation on your foreign income, gains and assets – and let you know what claims and elections are relevant for UK tax purposes.