The tax treatment of income can be a complex area and it is advisable to seek specialist advice as the rules regarding residence in and out of the UK can be complex. HMRC’s guidance note RDR3 – statutory residence test, sets out to help define whether an individual is resident or non...
The taxation of residents and non-residents in the UK is very different but there is a Statutory ‘Residence’ Test to help you determine whether you are resident or not. The test applies from the tax year 2013/14 as different rules apply for the years up to 2012/13. However, under ...
What is Non-Domiciled Residency in the United Kingdom? According to the UK tax authorities (HMRC), an individual is classified as a tax resident in the United Kingdom if: they spend more than183 days of the yearin the UK their sole residence in the UK for91 dayscontinuously, and they ...