Residence, Domicile and International Taxation

Residence, domicile and international matters can be extremely complex areas of taxation and each individuals’ status will differ depending on their circumstances.

The Statutory Residence Test (SRT) determines an individual’s UK residence status for a tax year.

If you depart from the UK or arrive in the UK, the tax year is usually split into a non-resident part and resident part. This is called “split-year” treatment which can be particularly complex.

If you are UK resident for the tax year (and domiciled in the UK) and receive foreign income:

  • You will likely be required to pay UK income or Capital Gains tax.
  • Foreign income and gains are usually reported via a Self-Assessment tax return.
  • Foreign tax credits may be available for those taxed in more than one country, or individuals that are dual residents.

Non-domiciled individuals are those who are resident in the UK and have their permanent home, or domicile, outside of the UK. Non-domiciled individuals can potentially benefit from not paying UK tax on their foreign income or gains, as long as the income or gains are not “remitted” to the UK.

Our tax team’s extensive knowledge allows us to assist in a range of matters including:

  • Preparation and submission of UK tax returns.
  • Advising on the treatment of international sources of income and gains.
  • International tax planning, ensuring your affairs are structured in the most tax efficient way.
  • Preparing residence reports to help individuals understand their residence status.
  • Registering an individual’s departure or arrival in the UK with HMRC.
  • Detailed advice for non-domiciled individuals, including how to make tax efficient remittances to the UK.
  • Providing taxation services for non-resident landlords, including registration to the non-resident landlord scheme, which allows landlords to receive their rental income gross without deduction of basic rate tax (20%).
  • Helping individuals bring their affairs up to date using the Worldwide Disclosure Facility.
  • Reporting non-resident disposals of UK property via a non-resident Capital Gains tax return.

If you have an obligation to file a tax return in another jurisdiction, we can also provide a referral to our trusted contacts at DKF International, a leading global association.

If you are unsure if you should be paying tax in the UK, would like assistance in efficiently structuring your international tax affairs, or have any queries regarding your residence or domicile status, please do not hesitate to get in contact so we can arrange an initial no obligation consultation.

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