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Published research, policy analysis and practical context for cross-border tax questions.

Search: statutory residence · Jurisdiction: United Kingdom

Page 1 of 4 · 73 published records

• Digital Nomads and the UK Statutory Residence Test: Counting Days and Work Carefully — Working remotely while travelling can affect UK residence even when a person has no UK employer. The Statutory Residence Test requires a structured review of days, work patterns, ties and the relevant automatic tests.
• Living Partly Abroad? How the FIG Regime Replaces Domicile for New UK Residents — From 6 April 2025, UK’s Foreign Income and Gains (FIG) regime replaced the remittance basis and old domicile rules. Qualifying new residents enjoy relief, but must comply with the statutory residence test—here’s how to plan.
• Entity Setup Case Study: Setting Up a UK Limited Company vs Sole Trader for Consultants — Choosing between a limited company and sole trader can affect tax, compliance and flexibility—here’s a breakdown for UK-based consultants.
• Tax Planning for Digital Nomads Under UK Rules Post-Making Tax Digital Expansion — As MTD expands and UK rules adapt, digital nomads need planning strategies to manage residence, income reporting and business structure efficiently.
• Navigating UK Foreign Income Post Non-Dom Abolition: A Digital Nomad’s Guide — With the 2025 end of the remittance-basis regime and new residence-based rules, digital nomads must plan carefully to leverage reliefs like Overseas Workday Relief and the foreign income and gains regime.
• Navigating UK Residence Rules as a Digital Nomad: Applying the Statutory Residence Test Post-2025 — After the removal of domicile and updates to the Statutory Residence Test, digital nomads must carefully assess days, ties, and exceptional circumstances to know their UK tax position.
• Tax Planning for Digital Nomads under the UK Residence-Based Regime — How non-UK domiciled individuals and digital nomads can adjust tax strategies under the new residence-based regime replacing domicile rules from April 2025.
• Digital Nomads & UK Tax: What the Latest HMRC Transformations Mean for Remote Workers — From IR35 redefinitions to Self Assessment tech upgrades, remote workers need to understand recent UK tax changes and how to remain compliant while working globally.
• Digital Nomads & UK Residence: Navigating the New Foreign Income and Gains Regime — With the end of domicile-based taxation and the introduction of a residence-based foreign income and gains regime, digital nomads need to recalibrate tax, domicile, and remittance strategies.
• Maximising Tax Planning as a Digital Nomad in the UK Post-MTD Rollout — With Making Tax Digital now extended to many sole traders and landlords, digital nomads in the UK must rethink income reporting, residence rules, and structuring strategies.
• Tax Planning for Digital Nomads: Navigating the FIG Regime after Domicile Reforms — With the domicile-based system ending from 6 April 2025, the UK’s new FIG regime offers opportunities — and pitfalls — for those with ties to multiple countries.
• Tax Planning for Digital Nomads: Navigating UK Tax While Living Abroad — If you're a UK citizen or former UK resident freelancing from abroad, here’s how to manage UK tax exposure, take advantage of reliefs, and avoid surprises under residence rules.
• Entity Setup for International Contractors: UK IR35 and Structuring Insight — When working through personal service companies or abroad, understanding IR35 and offshore options is key for contractors to minimise risk and optimise tax benefits.
• Understanding the Temporary Non-Residence Rules under SRT after Finance Act 2026 — From 6 April 2026 the rules for distributing profits and dividends while temporarily non-resident changed significantly, particularly for close companies—learn how it works with real-life scenarios.
• Digital Nomads and UK Non-Domicile Changes: Understanding the New Foreign Income and Gains Regime — From **6 April 2025**, the UK replaced remittance-basis domicile rules with a residence-based regime for foreign income and gains; this article walks digital nomads through what qualifies, what reliefs apply, and critical cost-saving measures.
• Mastering Overseas Workday Relief: What Digital Nomads Moving to the UK Need to Know — If you’re newly UK-resident and split your work between home and abroad, the Overseas Workday Relief (OWR) regime—effective from 6 April 2025—can help cut your UK tax bill. Here’s what qualifies, how to claim, and practical pitfalls to avoid.
• Global Living: UK Tax Tips for Digital Nomads Departing & Returning — Navigating the UK's tax system as a digital nomad requires mastering the Statutory Residence Test, IR35, and managing self-assessment obligations.
• Compliance Priorities for UK Digital Nomads Under the New Statutory Residence and Remittance Rules — UK digital nomads must understand how UK tax residence rules and the remittance basis (now ended) affect their tax liability — especially if spending increasing time in the UK or abroad.
• Living and Working Abroad: Guide for UK Digital Nomads — For UK citizens or residents working remotely abroad, understanding UK tax residence, overseas income, and double tax agreements is essential—this guide helps digital nomads plan and comply.
• Entity Setup & Digital Nomad Mix: Structuring for International Mobility from the UK — For the globally mobile individual, setting up the right entity structure can have huge tax benefits—if you navigate permanent establishment, residency, and UK hybrid entity rules carefully.