Research collections · All research
UK residency and mobility
Published research on UK residence, day counts, and cross-border work.
95 published items
- Structuring for Reverse Hybrids: How UK Residents Can Avoid Double Tax on US LLCs — Reverse hybrids like US LLCs can trigger unfairly high effective tax rates for UK resident members. This article explains the proposed consultation reforms and how to plan ahead.
- Entity Classification Pitfalls: UK Residents Owning US LLCs & Reverse Hybrids — UK-resident individuals who are members of US LLCs and other reverse hybrids face potential double taxation and tax-rate surprises—here’s how the rules work and how to protect yourself.
- Entity Setup for Digital Nomads Choosing UK Residency — For digital nomads exploring UK residency, structuring your income sources and entity choices wisely matters. Discover key considerations given recent policy on residence-based taxing, FIG regime, and how to handle foreign assets.
- Digital Nomads: Navigating the UK’s New Residence-Based Regime for Foreign Income & Gains — From April 2025, non-domiciled status is abolished in favour of a residence-based tax regime — here’s what digital nomads need to know to optimise their tax position.
- Entity Setup for International Digital Nomads: UK Residency, Domicile & Tax Structures — Setting up entities in the UK while travelling is complex—this article explains residency, domicile rules, and safe designs to limit tax exposure.
- Digital Nomads & UK Tax: Immigration, Residency and Liability Insights — How UK tax rules affect digital nomads, from residency status to taxable income and how to avoid hidden pitfalls when living abroad or bouncing in and out of the UK.
- How UK Residents Holding Interests in US LLCs Could Be Taxed Under Proposed Reforms — Individuals who are UK-resident members of US LLCs (“reverse hybrids”) may face double taxation — but recent consultations suggest changes could reduce their burden.
- Digital Nomads and UK Tax: What You Need to Know Under the New Residence-Based Regime — Recent reforms to UK rules for non-UK domiciled individuals introduce a residence-based regime for foreign income and gains, with special treatment for newcomers—crucial for digital nomads considering the UK.
- Tax Compliance for Digital Nomads in the UK: Residency, Income, and Reporting Rules — Digital nomads often overlook UK tax residency rules, foreign income disclosure, and the right elections—this article guides through those traps and how to stay compliant.
- Tax-Wise Moves for Digital Nomads in UK: Residency & Overseas Remittance Rules — Understand how to navigate UK tax residency tests, the remittance basis for overseas income, and structuring work-abroad contracts to reduce UK tax exposure.
- Digital Nomad Life under the New FIG and SRT Rules: Moving, Working & Taxing Post-2025 — With the abolition of the remittance basis and new Foreign Income & Gains rules, this article walks digital nomads through how UK tax residence, treaty use, and tax timing work now.
- Digital Nomads & UK LLCs: Residency, Entity Setup & Tax Risks — UK digital nomads must get entity structure and residency rules right: this article walks through how UK limited companies work for nomads, when UK tax applies, and how to avoid pitfalls.
- Planning for UK Income and Capital Tax under the Residence-Based Regime — Since 6 April 2025, the UK has replaced non-domicile rules with a new residence-based foreign income and gains regime—this article helps digital nomads and returners understand and plan for the new regime.
- Digital Nomads & Non-Residents: How UK Dividend Tax Credit Changes Affect You — If you earn UK dividends and live abroad, reforms abolishing the notional tax credit from April 6 2026 change your tax position—here’s what to watch and plan.
- Navigating the New Residence-Based Regime: What Digital Nomads Need to Know — With the removal of domicile status from UK tax law as of 6 April 2025, digital nomads should understand how the new residence-based rules, the 4-year foreign income & gains (FIG) regime, and the Temporary Repatriation Facility (TRF) may affect their UK tax obligations.
- Getting Digital-Nomad Ready: UK tax changes & residency tips for 2026 — With major changes to Making Tax Digital and non-resident tax regimes, digital nomads need fresh strategies to stay compliant in the UK—here’s your playbook.
- Navigating Reforms for Non-Resident Capital Gains & Non-Resident Dividend Tax-Credits — From April 2026 new rules tighten scope for non-resident UK investors, especially around property-rich entities, dividend tax credits and treaty claims.
- Non-UK Residents & Dividend Tax Credit: What the Abolition Means for You — From 6 April 2026, non-residents receiving UK dividends will no longer get the notional tax credit. Here’s what that change looks like in practice and what steps affected individuals should take.
- For Non-Residents & Digital Nomads: UK Dividend Rules Update & Notional Tax Credit Abolition — If you’re a non-UK resident receiving UK dividend income, the abolition of the notional tax credit from 6 April 2026 changes your tax calculation – here’s what to watch.
- Navigating the New Residence-Based Tax Regime for Non-UK Domiciled Individuals — From 6 April 2025 the UK removed the remittance basis and domicile status, shifting to a residence-based tax system for income, capital gains and inheritance tax—affecting global income, trusts, and estates.