Your UK resident status affects how your income and capital gains, both UK and foreign, are taxed. Residency can be a complex area of tax law and the following is a broad guide. If you're in any doubt, you should get professional tax advice.
In the UK, your tax residency status will depend on a statutory residence test.
You’ll usually be regarded as a UK resident if:
If you’ve just moved to the UK, you may not be a tax resident yet – our moving to the UK guide has more information on how you’ll pay income tax.
Yes – this is called dual residence.
In some situations, the 2 countries can have a double taxation agreement. This will decide:
Your domicile is broadly the country you consider your permanent home. If your permanent home is outside the UK and you intend to return there in the future, you will be non-UK domiciled.
Previously, you didn't have to pay UK tax on foreign income and gains if you were a UK resident who had your permanent home outside the UK and you claimed the remittance basis of taxation.
The Government abolished this non-domiciled tax regime and replaced it with a residence-based system from 6 April 2025. Individuals who claimed the remittance basis before 6 April 2025 will still be liable to tax on foreign income and gains if those income and gains are remitted to the UK after 5 April 2025.
Find out how the new rules work.
Individuals who come to the UK have to determine their own residence status unless they’re resident in 2 countries. If you are resident in 2 countries and there's a double taxation agreement between the UK and the other country of residence, you can apply for a tax residency certificate (or certificate of residence) to claim tax relief in the other country. To do this, you’ll need to contact HM Revenue and Customs (HMRC).
You can use the Government Gateway platform to find out more about the information needed for a certificate of residence and how to apply for one.
Under the Common Reporting Standard, financial institutions need to determine which country you’re a tax resident of.
If you’re leaving the UK, you’ll need to let HMRC know about your change in tax residency. To do this, you’ll need to complete a self-assessment tax return (if you’re in the self-assessment system). Otherwise you'll need to fill out a P85 form.
We offer international services for both expats and those who are new to the UK.
If you’re new, we have guidance on living in the UK that covers everything from opening a UK bank account to sending money outside the UK.
For UK expats, we have dedicated support on our international services hub, including guidance on setting up your finances outside the UK.
