Industry specialists
Accountants for Non-Doms & International Clients
Last updated 17 July 2026
At a glance
- From April 2025 the remittance basis was abolished — qualifying new residents can instead use a four-year regime for foreign income and gains
- UK tax residence is set by the statutory residence test — day counting and ties, not intention
- Inheritance tax exposure now turns on long-term UK residence rather than domicile
- Double tax treaties and split-year treatment matter in arrival and departure years
- Fees: cross-border advice is usually quoted per engagement after an initial review — confirm scope in writing
What changed in April 2025
The rules changed fundamentally from April 2025: the remittance basis — which let non-doms keep untaxed foreign income offshore — was abolished, replaced by a residence-based regime. Qualifying new residents can claim relief on foreign income and gains for their first four years of UK residence; after that, worldwide income is generally taxable as it arises. Transitional provisions exist for people who used the old regime, and inheritance tax now follows long-term residence rather than domicile. The detail is genuinely specialist — this page stays general on purpose, because your position depends on your arrival history.
Residence, split years and day counting
Everything starts with the statutory residence test: how many days you spend in the UK, and which ties (home, work, family) you hold. Arrival and departure years can often be split so only the UK-resident part is taxed here, but the conditions are mechanical and easy to fail by accident — a few extra days or the wrong tie can change the answer. A cross-border adviser maps your days and ties before the tax year ends, not after, because by January the planning options have usually closed.
Arriving, leaving, and getting the records right
Whether you are coming to the UK or leaving it, the practical work is the same: establishing residence status, registering with HMRC where required, applying the right double tax treaty so income is not taxed twice, and keeping clean records of foreign income, gains and remittances. If you have historic unreported offshore income, a managed disclosure on better terms is usually possible — but the window narrows as international data-sharing expands. Early advice is cheaper than late advice in this area more than anywhere else in tax.
Frequently asked questions
Do I pay UK tax on my overseas income?
It depends on your residence status and history. Qualifying new residents may claim relief on foreign income and gains for their first four years under the regime introduced in April 2025; longer-term UK residents are generally taxed on worldwide income. Your arrival date and day counts decide it — get your specific position reviewed.
What is the statutory residence test?
The mechanical test that decides UK tax residence: it counts your UK days and weighs ties such as a home, work and family. You can be resident with surprisingly few days if your ties are strong, or non-resident with frequent visits if they are weak. Keep a day-count log — it is the first thing an adviser will ask for.
I left the UK mid-year — which country taxes me?
Often both, with relief: split-year treatment can confine UK tax to the resident part of the year, and the relevant double tax treaty then allocates taxing rights between the two countries. The outcome turns on dates, ties and treaty articles — one of the clearest cases for specialist advice before you move.
Information only — not tax, accountancy, or financial advice. Rules and thresholds change; confirm current positions with GOV.UK or a qualified accountant. Last reviewed 17 July 2026.