Tax Residence

Your tax residence for a certain tax year could change if:

• You buy or sell a home in the UK
• You start or finish working abroad
• Your family moves in or out of the UK
• You spend more or less time in the UK
• You get married, separated, or have children in the UK.

If any of these situations apply to you, we can advise on what impact it will have on your tax residency and help you manage the changes efficiently.

Everyone has to pay UK tax on UK income, but your tax residence (and sometimes your domicile) determines how much UK tax you pay on foreign income and capital gains.

UK tax residents who are UK long term resident domiciled must pay UK tax on foreign income and capital gains.

From 6th April 2025, a new concept of being UK long-term resident has replaced domicile and deemed domicile as the connecting factor when determining an individual’s liability to UK taxes including in relation to inheritance tax (IHT).

Individuals who have been UK tax resident for 10 out of the previous 20 tax years will now, as a matter of UK domestic law, be subject to UK IHT on their worldwide assets.

Even after leaving the UK, individuals remain within the IHT net for up to 10 years, depending on how many years of prior UK residence they have clocked up.

Under English law, your domicile is, in essence, the country or state of your permanent home. This may be different to where you currently live. It can have an impact on the application of any relevant double tax treaties to determine which of the jurisdictions you are connected with has primary taxing rights and, therefore, affect the UK income tax, capital gains tax, and inheritance tax that you pay. It may also be relevant to which laws of succession govern your assets in different parts of the world which may have a bearing on your Will and estate planning.

You are automatically given your parents’ domicile when you are born. This is known as your domicile of origin, which you keep until you get a new one. Even if you move abroad, your domicile probably won’t change unless you specifically change it.

You need to meet certain criteria if you want to change your domicile. As a minimum, under English law, you will have to:

• Move to another country
• Prove that you plan to live there permanently.

We can explain how your move will affect your UK tax situation for any UK and international wealth you own. We will tell you about any new rules and regulations that you will face and help you with any new reporting responsibilities.

We will advise on how you can keep your taxes as efficient as possible using a variety of laws and treaties, rather than artificial schemes or tax engineering.

We can also suggest the best way to structure your global assets to ensure full compliance with UK tax law.

We know that moving to a new country involves far more than taxes, so we are also here to help you:

• Buy a new home
• Amend your Will
• Invest in a business
• Get a visa or apply for citizenship.

We can help with a wide range of possible issues if you own property or assets in multiple countries, including:

• Will writing and estate planning 
• Forced heirship laws in certain countries that restrict who can inherit your assets
• UK tax returns
• Annual Tax on Enveloped Dwellings (ATED) returns for UK properties.

Our private wealth specialists have a deep understanding of cross border tax considerations and multi-jurisdictional investment structures. Working with a network of top legal and tax experts around the world, we have years of experience advising individuals and families on the most efficient wealth solutions to navigate the UK’s complicated tax laws relevant to non-UK individuals spending time in UK.

We specialise in advice on:

• Assessing non-dom and long-term residence status for tax
• When UK tax residence/long term residence begins or ends, and related personal planning considerations
• Use of the foreign income and gains regime and temporary repatriation facility
• The application of UK inheritance tax to their UK and non-UK assets 
• How to purchase UK residential property tax-efficiently
• UK tax implications for non-UK trusts, foundations, and other structures
• Preparation of UK tax returns.

Whether you're moving to or from the UK, managing international assets or coordinating interests across multiple jurisdictions, you need clear, practical advice on cross-border tax matters.

We can help you navigate the legal, tax, and regulatory complexity which can accompany an international lifestyle.

Our seamless multi-disciplinary approach and deep expertise enables effective long-term planning for structuring and transferring wealth across generations and borders.

Our specialists bring together legal, tax and administrative support to help ensure everything works together as it should both for individuals and those acting in a trustee or other fiduciary capacity.

Speak to a tax expert.