Where you are taxed, settled properly.
Statutory Residence Test analysis, domicile and cross-border tax advice for people arriving in, leaving or splitting their time with the UK.
Residence is a test, not a feeling.
UK tax residence is decided by the Statutory Residence Test, which counts days, ties and working patterns, so people quite reasonably assume they've left the UK, or that they haven't yet arrived, and then find out otherwise when HMRC reads the same facts differently.
A clear, documented residence position.
We work through the Statutory Residence Test for your particular circumstances, set out your position for each relevant tax year, and tell you what you'll need to do and record in order to keep it.
- Statutory Residence Test analysis, including split-year treatment
- Domicile and deemed domicile review
- The rules for non-UK income and gains following recent reform
- Double taxation treaty relief and tie-breaker analysis
- Pre-arrival and pre-departure planning
- Day counting, record keeping and evidence you can rely on
What you can expect
Certainty in writing
You get a documented position for each tax year, with the reasoning and the evidence that supports it set out alongside.
Planned around your life
The advice comes before you move, which is when the timing of a departure or arrival can still change the outcome.
No double tax
Treaty relief and foreign tax credits are claimed properly, so the same income isn't taxed twice over in two countries.
Built for businesses like yours.
- People moving to or from the UK
- Internationally mobile executives and directors
- Non-domiciled individuals reviewing their position
- Owners with income or assets in more than one country
Related pages
Common questions
How is UK tax residence decided?
By the Statutory Residence Test, which looks at the days you've spent in the UK alongside a set of ties such as family, accommodation, work and time spent here in earlier years, and because those inputs change the answer can differ from one year to the next.
I have left the UK. Am I still taxed here?
Possibly, because leaving doesn't end UK tax exposure by itself. UK source income and gains on UK property usually stay within the UK net, and depending on your position other assets can too, so it's worth reviewing properly rather than assuming.
What does split-year treatment mean?
In certain circumstances a tax year is split into a UK part and an overseas part, so you're only taxed as a UK resident for part of it. The conditions are quite specific and worth checking before you rely on them.
Does domicile still matter?
Domicile remains relevant, particularly for inheritance tax, even though the rules for taxing non-UK income and gains have changed significantly in recent years, so we tend to review both sides of the position together.