This is a question which often comes up, perhaps unsurprisingly as domicile is a very British concept and is not recognised by most of the world.
For UK tax purposes, residence and domicile are two very different concepts but both have a big impact on your tax position in the UK.
Read MoreIf a non-UK resident rents out their UK home, or receives rental income from any other property in the UK whilst living overseas, they will be required to register as a non-resident landlord with HMRC in order to get the UK rental income paid to them without 20% tax being withheld at source from the gross rents by the tenants/letting agents.
Read MoreThere are a number of administrative matters which UK expats and others need to be taken care of in connection with a move to or from the UK. These include:
Read MoreUK expats and other non-UK residents are, generally, not liable to UK capital gains tax (CGT), even on disposals of assets situated in the UK. However, there are some exceptions to this general rule, for example in the case of disposals by individuals who are temporarily non-UK resident.
Read MoreSome non-UK residents assume that they should continue paying UK tax on their UK pensions even after they leave the UK but this isn’t always the case as their country of residence may have the primary taxing right over the income source.
Read MoreUK residents are, generally, liable to UK tax on their worldwide income and gains. Whereas, long-term non-UK residents are, generally, only subject to UK tax on their UK source income, plus on taxable gains from the disposal of certain UK assets, including residential property.
Read MoreUnder the SRT, you are normally either UK resident or non-UK resident for a full tax year (which runs from 6th April to 5th April) and at all times in that tax year.
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