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
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.
Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
How to register as a resident in Spain if you are a British citizen and how to get or renew a foreigner’s identity card (‘TIE’).
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
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Information about moving to, living or retiring in Chile – including visas, working, healthcare and driving.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
Work out Private Residence Relief when you sell your home, whether you need to pay Capital Gains Tax (CGT) and what proportion of your gain you pay tax on
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Do not 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).