Collection

UK tax residence guidance

Guidance on tax arrangements for long-term UK residents (former ‘non-domiciled’ individuals), qualifying new UK residents, and their employers and representatives.

• From: HM Revenue & Customs
• Published: 26 September 2025

From 6 April 2025, previous rules for non-domicile status ended. These were replaced by a system based on tax residence.

General guidance for individuals

• RDR3 Statutory Residence Test
  • 22 January 2020
  • Guidance
• Living or working abroad or offshore: detailed information
  • 30 January 2024
  • Collection

Guidance on tax residence in the UK

If you’re an individual within the first 4 years of tax residence in the UK:

• check if you can claim the 4-year foreign income and gains regime
• find out about Overseas Workday Relief for globally mobile employees

• Check if you can claim the 4-year foreign income and gains regime
  • 6 April 2025
  • Guidance
• Overseas Workday Relief
  • 6 April 2025

Guidance for long-term UK residents

• Inheritance Tax if you’re a long-term UK resident
  • 6 April 2025
  • Guidance

Guidance for employers

• Tell HMRC that you'll operate PAYE on a proportion of an employee's income
  • 6 April 2025
  • Guidance
• Globally mobile employees and PAYE
  • 6 April 2025

Guidance for non-resident trusts

• Non-resident trusts
  • 16 May 2025
  • Guidance
• Trusts and Inheritance Tax
  • 6 April 2025
  • Guidance

Get extra support 

If your health condition or personal circumstances mean you find it difficult to contact HMRC, we can offer you more help.

• Get help from HMRC if you need extra support
• Authorising an agent to deal with your tax affairs
  • 3 September 2025
  • Guidance
• Use software to help complete your Self Assessment tax return
  • 1 May 2019
  • Guidance

Published 26 September 2025