Research collections · All research
UK residency and mobility
Published research on UK residence, day counts, and cross-border work.
95 published items
- 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.
- 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 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.
- 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.
- UK Residents in US LLCs and Other Reverse Hybrids: Understanding the Emerging Consultation — UK’s consultation proposes reforms for individuals who are members of reverse hybrid entities like US LLCs to address double taxation issues and clarify classification rules.
- Compliance Essentials: Understanding Simple Assessment & Self Assessment Deadlines Under New Residence-Based Rules — As UK tax rules evolve with a residence-based system and the remittance basis ends, knowing when, what, and how to file under Self Assessment and Simple Assessment is more critical than ever.
- 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.
- 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.
- Demystifying Reverse Hybrids & LLCs: UK Residents Facing Double Taxation — UK tax rules around ‘reverse hybrids’ like US LLCs are under review, especially for UK residents who suffer very high effective tax rates. Understanding current treatment and possible reforms is essential for global mobile individuals and investors.
- Digital Nomads and the UK: Residence, Double Taxation, and IR35—What’s Changed in 2026 — For globally mobile individuals, 2026 brings sharper clarity to residency rules, IR35 enforcement, and treaty-based protection—vital updates for digital nomads to manage their UK tax exposure.
- Setting Up a UK-Based Entity as a Non-Resident: Key Entity Setup Considerations for 2026 — When non-UK residents structure a business through a UK entity, considerations like IR35, statutory residence, and entity form crucially affect tax burden and compliance.
- Digital Nomad Guide: Navigating the UK Statutory Residence Test for Remote Workers — If you divide your time between the UK and abroad, understanding the Statutory Residence Test (SRT) is essential to determine your UK tax liability.
- Digital Nomad Considerations: Statutory Residence Test & Exceptional Circumstances for Remote Workers — UK remote workers and frequent travellers need to understand the Statutory Residence Test, how ‘exceptional circumstances’ affect residence status, and strategies to manage exposure to UK tax.
- Tax Planning Strategies for Digital Nomads: UK Residency & IR35 Risks — Understanding the statutory residence test and IR35 implications can mean the difference between smooth sailing and costly surprises for remote workers abroad.
- Living and Working Abroad While UK-Tax Resident: Digital Nomad Case Study — Exploring the tax implications for UK residents who spend extended time abroad — this case study provides clarity on statutory residence, foreign income, and compliance steps.
- Digital Nomads & Temporary Non-Residence: What UK Remote Workers Need to Know — With reforms to temporary non-residence and withholding rules, remote UK workers should understand how outward travel, overseas income and reverse hybrid entities affect tax.
- Digital Nomad in the UK? Navigating Statutory Residence, Remote Income & Tax Planning — If you work abroad or travel frequently, the UK’s Statutory Residence Test, double taxation treaties and non-resident tax rules will determine your tax treaty—here’s how to plan to minimise UK tax unexpectedly.
- Residence, Ties & Digital Nomads: Navigating the UK’s Statutory Residence Test in 2026 — For digital nomads, the SRT rules have updated ties and exceptional circumstances guidance—use this to understand your residence status and tax exposure accurately.
- Digital Nomad Guide: How UK Statutory Residence Rules Affect Working Remotely Abroad — As remote work becomes increasingly common, understanding the UK's statutory residence test is crucial for digital nomads to avoid unexpected UK tax obligations.