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Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Provides information and advice on determining ordinary residence for people requiring local community care services before 1 April 2015.
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Find out about changes to the Inheritance Tax deemed domicile rules from 6 April 2017.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
What providers need to know about registering with Ofsted and running or closing a supported accommodation service.
This technical note describes the main changes that will apply from 6 April 2025 to the taxation of non-UK domiciled individuals.
Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
This guidance relates to the legal criteria for determining whether a building is considered a higher-risk building under the Building Safety Act 2022 and the Higher-Risk Buildings (Descriptions and Supplementary Provisions) Regulations 2023. It relates to the definition of higher-risk...
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