Statutory Residence Test

Moving Back to the UK? Here’s What the New Tax Rules Mean for You

If you’re a Brit planning to return to the UK after years of living abroad, a major tax shake-up is coming your way. From 6 April 2025, the UK is switching to a residence-based tax system, moving away from centuries of domicile-based rules. That means your tax status will depend entirely on whether you’re considered a UK resident, not where your parents are from or where your wealth is held. If you’re a former expat returning to live in the…

How is UK residency determined?

UK residency is determined based on a combination of factors and the application of the Statutory Residence Test (SRT). Here is an explanation of how it works.

Five Big Tax Mistakes Made By British Expats And How To Avoid Them

For British expats moving or living abroad, there are many traps and pitfalls in the UK’s complex tax regime to be aware of. Based on my experience, these are the top five tax mistakes, assumptions and statements that are made, and how to avoid making them.

What is the difference between residence and domicile?

When living overseas, understanding the difference between domicile and residence is critically important. Unfortunately, the two are often confused. The resulting tax implications can be significant and wide-ranging.

Guide to CGT rules for UK expat property owners

The rule used to be that as long as an expat had been non-UK resident for five consecutive tax years, then they would not be taxed on any gains made when they sold UK property. However, as of 6th April 2015, that ceased to be the case. Now, if you are an expat who owns UK property, you will potentially need to pay Capital Gains Tax (CGT). It doesn’t matter how long you have lived outside the UK or even…