Overseas & residence

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This section answers your FAQ on residence status for tax, non-domicile tax, issues for non-residents and also provides a range of handy checklists. Get stuck in!

Title
A non-resident owner of UK property? Start here
Business Investment Relief (BIR) : Login or subscribe to read more...
Case Study: UK residential property and returning expats, to sell or not to sell? : Login or subscribe to read more...
Certificates of residence
Common Reporting Standard (CRS)
Companies: Permanent establishment & residence : Login or subscribe to read more...
Company residence: At a glance
CRS: Requirement to correct FAQs : Login or subscribe to read more...
Dealing in or developing UK land
Delaware LLCs: Supreme Court overrules HMRC practice
Directive on Administrative Cooperation (DAC8) : Login or subscribe to read more...
Dividend taxation for non-UK residents : Login or subscribe to read more...
Dual employment contracts: remittance basis users : Login or subscribe to read more...
Ex-Director control shifts corporate residency
Foreign Currency Gains : Login or subscribe to read more...
Foreign Exchange Rates : Login or subscribe to read more...
Foreign income and residency pages: FAQs : Login or subscribe to read more...
Non-Domicile & the Remittance Basis: At a glance
Non-Domicile: 2025 changes: Client Briefing : Login or subscribe to read more...
Non-Domicile: 2025 tax reform: At a glance
Non-Domicile: Definitions, deemed domicile & tax : Login or subscribe to read more...
Non-Domicile: Offshore capital losses : Login or subscribe to read more...
Non-Domicile: Rules from 6 April 2025 : Login or subscribe to read more...
Non-Domicile: Spouse IHT election (signpost)
Non-Domicile: Tax Toolkit : Login or subscribe to read more...
Non-resident CGT: UK property : Login or subscribe to read more...
Non-resident directors: earnings, expenses and reporting requirements : Login or subscribe to read more...
Non-Resident Landlord Scheme : Login or subscribe to read more...
Non-resident landlord scheme: At a glance
Non-resident performers (incl. musicians & sportspeople) : Login or subscribe to read more...
Non-resident Tax Toolkit : Login or subscribe to read more...
Offshore company holding UK residential property: tax issues : Login or subscribe to read more...
Offshore Income Tax Toolkit : Login or subscribe to read more...
Offshore receipts: Intangible property : Login or subscribe to read more...
Offshore tax penalties: case study
Offshore trust was managed in the UK
Overseas Workday Relief (OWR) : Login or subscribe to read more...
Profit Fragmentation : Login or subscribe to read more...
Register of Overseas Entities: At a glance
Remittance basis (overseas income) : Login or subscribe to read more...
Remittance basis concession on overseas loans 2021 changes
Remittances: what is a remittance for the remittance basis rules? : Login or subscribe to read more...
Requirement to Correct (Offshore Matters) : Login or subscribe to read more...
Residence v non-residence: tax treatment : Login or subscribe to read more...
Residency: coming to the UK (up to 5 April 2013) : Login or subscribe to read more...
Residency: working full time abroad (up to 5 April 2013) : Login or subscribe to read more...
SRT: Anti-avoidance : Login or subscribe to read more...
SRT: Day Counting Toolkit : Login or subscribe to read more...
SRT: Split Year Treatment : Login or subscribe to read more...
SRT: Split Year Treatment Toolkit
SRT: Statutory Residence Test : Login or subscribe to read more...
SRT: Statutory Residence Test Toolkit
SRT: Transitional Measures : Login or subscribe to read more...
Tax Residence Indicator
Tax treaties: Links & OECD glossary of terms
Tax treaties: Where do you live? : Login or subscribe to read more...
Tax treaty: Self-employed or employed?
Time limits for assessment (Discovery): offshore : Login or subscribe to read more...
Transfer of Assets Abroad (ToAA) : Login or subscribe to read more...
Withholding tax : Login or subscribe to read more...