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 6 April 2025, previous rules for non-domicile status ended. These were replaced by a system based on tax residence.
General guidance for individuals
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
Guidance for long-term UK residents
Guidance for employers
Guidance for non-resident trusts
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