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How does my residence and domicile status affect my tax position?

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Have you recently moved to or from the UK? There will be lots of things to think about, including how it will affect your tax position.

What is your residency status?

Typically, a person’s residence for tax purposes is where they live. There can, however, be some very complex circumstances, particularly in the year of a move to or from the UK or if you live or work in more than one country.

Your residence determines what income you have to pay tax on in the UK, so it’s important to get it right. If you are UK resident, you’ll likely have to report and pay tax on your worldwide income, regardless of what kind of income it is.

The year of a move

In the tax year you move to or from the UK, you could be eligible for split year treatment, which cuts the tax year into two parts. You could have a UK resident part of the year, and an overseas part of the year. This could help save tax, but it’s a complex area with strict conditions.

What about domicile?

Contrary to your residence position, this is not determined by where you live now. However, this is also a very complex area and can affect what income you have to pay UK tax on.

Many factors can affect your domicile status so it’s wise to get advice to make sure you know what your domicile is. This could help you save tax, so it’s worthwhile checking.

How can we help?

We can help you determine your residence and domicile status. We can also advise you on reporting requirements and help you to meet them. To find out more, please get in touch with your usual contact, call 0330 024 0888 or email

Emma Walker


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Larking Gowen


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