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
Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
How to provide evidence of your UK residence if we can’t confirm this through an automated check of UK tax and some benefits records.
Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)
Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief
Information about moving to, living or retiring in Sweden – including visas, working, healthcare and driving.
Information about moving to, living or retiring in Brazil – including visas, working, healthcare and driving.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Information about moving to, living or retiring in Spain – including visas, working, healthcare and driving.
Information about moving to, living or retiring in Italy – including visas, working, healthcare and driving.
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 and requires JavaScript).