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UK residency and mobility
Published research on UK residence, day counts, and cross-border work.
95 published items
- Digital Nomads & UK Residency: What’s New in Tax Year 2026-27 — Recent policy seals gaps for overseas income and introduces rules affecting UK residents abroad and nomads; understand changing tech to ensure compliance and limit tax exposure.
- Living & Working Abroad: How UK Residency Rules & Overseas Workday Relief Are Evolving — Changes to residency, overseas workday relief, and PAYE notifications may affect digital nomads—know the tests, changes, and how to stay compliant when working outside the UK.
- Overseas Workday Relief: What Qualifying New Residents Need to Know — From 6 April 2026, UK employers must cap PAYE notifications for Overseas Workday Relief at 30% — discover how this impacts nomads and globally mobile workers.
- Compliance Checklist: Adapting to the UK's Residence-Based Tax System — As the UK’s tax laws transition, individuals and employers must update reporting, PAYE operations, and ensure records align with the residence-based treatment of foreign income and gains.
- Inheritance Tax Overhaul: From Domicile to Long-Term UK Residence — The UK’s shift from domicile-based to residence-based IHT from 6 April 2025 means non-UK assets and trusts now taxed based on 10-of-20-year UK residence; here’s how families and trustees must adapt.
- How the New Residence-Based Regime Replaces Non-Dom Status: What Digital Nomads Need to Know — With the UK abolishing domicile-based tax treatment from April 2025, digital nomads must understand eligibility for the new 4-year foreign income & gains (FIG) regime and what ‘long-term UK residence’ means for Inheritance Tax.
- How Trusts and Non-Residents Are Affected by Recent UK Inheritance & Property Relief Reforms — A series of changes to UK inheritance tax, property reliefs, and non-resident rules will take effect from April 2026—learn what trustees and international individuals need to know now.
- For Digital Nomads: National Insurance Contributions Abroad & Residency Rules Tighten — Big shifts affecting nomads: voluntary NICs abroad are being removed, residency requirements strengthened, and tax on savings and investment income re-ordered—key for remote workers.
- Navigating UK Non-Resident Dividend Tax Credit Abolition: What International Investors Must Know — Non-UK residents receiving UK dividends will no longer get the notional tax credit from April 2026 — here’s how this affects tax filings and cross-border investment strategies.
- Tax Planning for Digital Nomads: Navigating UK Residency and Non-Domicile Changes — Recent UK reforms have abolished the remittance basis and replaced non-UK domicile status with a residence-based tax system—vital for nomads, expats, and globe-trotters to understand to avoid surprises.
- Entity Setup Insight: Exit Charges and Caps under the Residence-Based Non-dom Regime — Trustees and individuals under the new residence-based system will face new Inheritance Tax exit charges and a £5 million cap for certain offshore trusts—key for entities set up before 30 October 2024.
- What Digital Nomads Need to Know: UK Residency, Taxes, and Income Sources — Remote work across borders doesn’t always protect you from UK tax. This guide explains how UK residency works, what income gets taxed, and smart ways for nomads to structure their finances.
- Non-Resident Capital Gains: Key Changes & What Overseas Investors Should Know — UK’s rules on non-resident capital gains are changing from April 2026. If you’re a non-UK individual or company investing in UK property through a protected cell company (PCC), these updates matter.
- Residence-Based Regime: What Non-UK Domiciled Individuals Must Understand — The UK has abolished the remittance basis and replaced it with a residence-based tax regime—fundamental for non-UK domiciled individuals post-6 April 2025.
- Navigating the New Residence-Based Regime for Non-UK Domiciled Individuals — Since April 2025, UK non-dom rules have transformed—this article explores the residence-based Foreign Income and Gains regime, Temporary Repatriation Facility, and how globally mobile individuals should adapt.
- How UK Digital Nomads Navigate the FIG Regime: Residence-Based Taxation & Non-Dom Reforms — The UK’s sweeping non-dom reforms from April 2025 replaced domicile-based taxation with a residence-based regime, reshaping opportunities and risks for digital nomads and those with foreign income.
- Residence-Based Taxation for Non-UK Domiciled Individuals: What Digital Nomads Must Know — From 6 April 2025 the UK replaced the non-dom regime with a residence-based system, transforming how foreign income, capital gains, and estate taxes work for newcomers and long-resident individuals alike.
- Ending the Remittance Basis & Domicile: What Digital Nomads Should Know Before UK Residency — The UK has officially ended availability of the remittance basis for UK-non domiciled individuals from 2025-26 onwards, affecting offshore income planning for many digital nomads.
- Entity Setup Alert: ICTS, Non-Resident Capital Gains & ATED Reforms You Can’t Ignore — Budget 2025 will introduce an International Controlled Transactions Schedule, tighten non-resident capital gains rules and ATED relief claims—with many changes effective from 6 April 2026.
- How Non-UK Residents and Former ‘Non-Doms’ Should Navigate the FIG Regime — Since 6 April 2025, the UK has replaced the remittance basis with a residence-based tax system. Learn whether you qualify for the 4-year Foreign Income & Gains (FIG) relief and how overseas trust distributions and IHT rules have shifted.