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UK Residency
There are three main tests for expatriates becoming UK residents.
- Arrival with the intention to stay permanently, or
- 183 days physical presence in the UK during a tax year, or
- Average of 91 days physical presence per tax year, over four years.
Residents who are not ordinarily resident or not domiciled in the UK will only be taxable on foreign income or gains to the extent that funds are remitted to the UK.
Note that it is possible to be resident of the UK and also resident of your country of origin at the same time. In such cases it may be necessary to consider foreign tax credits, exempt foreign income exemptions and Double Tax Treaties.
Please refer to our sections on Australian, New Zealand and South African tax residency.
Ordinary Residence
You become ordinarily resident in the UK if you are habitually resident – this is distinct from domicile status. You will be ordinarily resident if you arrive with the intention to stay longer than three years, and, failing that, on your third anniversary of arrival in most cases. Persons who are not ordinarily resident (NOR) are taxed on their foreign income in the same way as non-UK domiciles.
Note that foreign employers are exempt from Employer’s NIC when paying NORs working in the UK. Refer to our offshore payroll section.
For more information please go to www.inlandrevenue.gov.uk or contact one of our advisors. |
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Dynamic Management Solutions Limited is a company registered in England and Wales with company number 3652783
and whose business address and registered office is 3rd Floor, 3 Copthall Ave, London, EC2R 7BH |
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