Internationally mobile individuals

The UK determines your tax residence based on the number of days you spend in the UK and the nature of your relationship with the country. 

You will always be resident here if you spend more than 182 days here in a tax year - and bear in mind the UK’s tax year runs to 5 April each year - but in many cases you may become resident here even if you spend fewer days here.  With forethought it is normally possible to plan your visits to the UK with a degree of confidence that your chosen residence status can be achieved.

  • Ian Abrey

    Ian Abrey

    Principal

    Ian joined Hillier Hopkins from Mazars in 2008. He advises high net worth individuals, owner managed businesses and family company shareholders on personal tax matters.

    Contact Ian at our London office

    Read more
Should I become a UK resident?

It is not always a bad thing to be UK resident for tax purposes.  The UK has a relatively favourable tax regime (though not as favourable as it used to be) for people who are not domiciled here, particularly in the first seven years of your residence.  Your domicile is the country which is your “permanent home” and is not necessarily the same as the country in which you reside on a long term basis.  You acquire your initial domicile from your parents and this domicile may be maintained for many years even if you have not lived there recently.

What should I do before my arrival in the UK?

Care is, however, needed to obtain the most from your non-resident or non-domiciled status and this is often best achieved by putting arrangements in place before you come to the UK and become resident. 

Similarly it can often be advantageous to delay transactions until you have left if you are leaving the UK permanently.  It will always be necessary to weigh up the advantages of making arrangements while non-UK resident against the potential costs in another country but it will generally be worthwhile discussing the possibilities well before you want to make your move.

To find out more, call us on  +44(0)330 024 3200 and speak to one of our residence and domicile experts.

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