We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Information for British citizens moving to or living in China, including guidance on residency, healthcare and travel.
Advice for British people buying property in Turkey, including information on legal advice, fraud, residence requirements and more.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
This note explains what vesting orders are and how they are applied for.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Sections (14.01 - 14.209) last updated: April 2024.
Residential Property Tribunal Decision of Judge Norman on 20 April 2023
Points needed for attributes for applicants in Tiers 1, 2, and 5 of the points-based system.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).