Residency and domicile tax rules can be confusing when your life spans more than one country. As of April 2025, the UK has abolished ‘domicile’ with a new approach based solely on residency.
That means that from the tax year 2025 onwards, your UK domicile status no longer plays a role in how income tax and capital gains tax are assessed. However there is a transitional period in place and during this period the domicile rules may still be un point for some tax payers. Also just because the UK has abolished the concept of domicile under UK law, it is still in point across many other juristictions. Residency is the key factor in determining your liability for these taxes.
But you don’t have to figure it all out on your own. We connect you with expat tax advisors who can help:
Determine your residency status
Your residency status directly affects your UK tax obligations. So, it’s important to get your status right if you want to avoid unexpected costs or unnecessary stress. The UK statutory residence test is a highly complex piece of legislation but it does provide certainty. The test looks back 3 years, taking into account a number of factors to calculate your residency for the current year. During your consultation call your tax expert might, in some simple cases, be able to determine your UK residency but more commonly, a written report will be needed during which a full analysis can be conducted. Your tax expert will work with you to determine your exact standing for tax purposes, helping you meet all your responsibilities and claim available reliefs.
Advise on the Foreign Income and Gains (FIG) regime
Have you recently moved to the UK? You might be eligible for the new FIG regime — which can offer significant tax benefits on foreign income and gains during your first four years of residency. A tax expert will help you understand if you qualify.
Clarify the tax you owe on income earned in the UK and abroad
Don’t let the confusion of taxes on income from the UK and abroad negatively impact your expat life. From income tax on your UK earnings to inheritance and capital gains tax on your income back home — a tax professional will map out exactly what you owe and when and where it’s due.
Handling paperwork
Sorting out your UK residency status often involves deep analysis and some key paperwork. The UK statutory residence test looks back 3 years, taking into account day counts and ties, in order to calculate your UK residency status in the current year! An expert will help your UK residency determination and with filing relevant forms, including the UK residence, remittance basis and dual residence form (SA109).
Provide personalised advice for cross-border living
Living and working in multiple countries can be a bit of a juggling act. You’ll get tailored advice that takes into account your specific income sources and cross-border living situation.
