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UK residency and mobility
Published research on UK residence, day counts, and cross-border work.
95 published items
- Residency and Entity Choices for Digital Nomads: Navigating UK’s New Rules — UK non-dom reforms and MTD for Income Tax reshape how digital nomads earning globally should set residency, business structures and taxation strategies.
- Mastering the Non-dom Reforms: What Future UK Residents Must Know — The UK’s 2025 reforms abolishing non-dom status introduce a 4-year foreign income & gains regime and a residence-based Inheritance Tax system—critical shifts for globally mobile individuals.
- Global Mobility & Digital Nomadism: New NIC and Benefits-in-Kind Reporting Rules from April 2026 — Changes in UK National Insurance contributions for periods abroad and new real-time reporting of Benefits-in-Kind are pivotal for digital nomads and mobile workers.
- Preparing for the Abolition of the Non-Resident Dividend Tax Credit: What UK Non-Residents Need to Know — From 6 April 2026, non-UK residents receiving UK dividend income alongside rental or partnership income will lose the notional tax credit – a change that aligns their tax treatment with UK residents and could increase their tax bills.
- How Non-UK Domicile Rules Have Transformed Residence-Based Taxation — The abolition of the non-UK domicile system means major shifts for expatriates, foreign investors, and those with overseas income—understand the rights, risks, and strategies under UK’s new regime.
- Beyond Domicile: How the New Residence-Based Tax Regime Transforms UK Non-UK Domiciled Individuals — The UK has removed the old ‘domicile’ system and introduced a residence-based tax regime from 6 April 2025—understand what this means for foreign income, inheritance tax, and transitional reliefs.
- How Non-Resident Investors Should Prepare for UK Capital Gains Changes from April 2026 — UK Budget 2025 introduces key reforms affecting non-resident capital gains and dividend treatment—practical planning now can avoid unexpected tax bills.
- Digital Nomads and UK Tax Residency: Navigating Global Work Without Surprises — Working remotely from abroad? If you're unsure how UK tax residency rules apply, this article offers clear guidance and planning tips to protect your tax position while staying mobile.
- Digital Nomad Tax Strategies in the UK Post-Residency Tax Reform — With UK’s non-dom and domicile regimes replaced by residence-based rules from April 2025, digital nomads have new opportunities — this article explores reliefs, traps, and planning tips.
- Entity Setup & Residency: The New Non-UK Domicile Regime and FIG — With the abolition of the old non-dom and domicile rules in April 2025, individuals resident in the UK must adapt to the new Foreign Income & Gains (FIG) regime. Here’s what entity-dependent individuals and advisors need to know.
- Digital Nomads & Residency: Understanding the New UK Foreign Income and Gains Regime — With major reform to the non-dom tax regime from 6 April 2025, digital nomads in the UK must reassess where and how they’re taxed; learn how to plan ahead to minimise surprise liabilities and stay compliant.
- Tax Planning for Non-UK Residents: Understanding the New Non-Resident Capital Gains Regime — With sweeping reforms to how non-UK residents are taxed on disposals of UK land and property, planning ahead is essential to avoid surprises and seize legal advantages.
- How the UK’s New Residency-Based FIG Regime Impacts Digital Nomads and Expat Entrepreneurs — From 6 April 2025 the UK replaced the remittance basis with a new 4-year foreign income and gains (FIG) regime — this article explains who it affects, how it works and how to plan.
- Optimising Inheritance Tax for International Trusts Under the New Residence-Based Regime — Legislation now requires equal treatment for UK and overseas investors in UK agricultural property and strengthens anti-avoidance for trusts under the new residence-based IHT regime, effective April 2026.
- From Digital Nomad to UK Resident: How Tax Residence Rules Shape Your Obligations — As the UK shifts to a residence-based tax and inheritance framework, digital nomads face new tests. Learn what counts as UK tax residence and how to manage periods abroad without unwanted tax ties.
- Navigating the New Residence-Based Tax Regime for Non-UK Domics from April 2025 — Major reforms abolish the domicile concept in UK taxes: understand how residence now determines your tax status, the 4-year relief, and what's changing for those relocating or long-term residents.
- Digital Nomads and UK Tax Residency: Understanding the New Non-Dom Regime and Its Impact — The UK has overhauled its non-dom-domicile tax rules—abolishing the remittance basis and replacing it with a residence-based regime. This article shows how digital nomads can navigate the new rules to maintain flexibility and reduce unexpected tax costs.
- Entity Setup for Digital Nomads: UK Tax Residency and Non-Dom Regime Reform — For digital nomads eyeing the UK as base, recent reforms to the non-dom regime and residency rules change the landscape for offshoring and wealth structuring.
- Tax Planning Strategies for Digital Nomads in the UK: Navigating the New Residence-Based Regime — With the upcoming reforms abolishing the non-domicile status and introducing a residence-based system from April 2025, digital nomads must understand how to structure their income, gains, and relocations to minimise UK tax liability while staying compliant.
- Digital Nomad in the UK: Domicile, Residency & Foreign Income Rules Under the New Regime — With the abolition of the non-dom regime from April 2025, digital nomads need to understand UK residency, taxation of foreign income, and transitional rules that may affect their tax exposure.