In the UK, tax residency is typically defined by how many days a person spends in the country during a tax year. Anyone who does not meet this criterion is considered a non-resident.
There are different categories of non-UK tax residents, primarily based on their connection to the UK and their tax obligations:
Individuals who are domiciled outside the UK but spend some time in the UK during the tax year.
These are individuals who are not domiciled in the UK and spend less than 183 days in the country during the tax year.
These are individuals who were residents in the UK for at least four of the seven tax years immediately preceding the year of departure, and who are going to be non-resident for fewer than five years
These are individuals who are considered tax residents in both the UK and another country. They may be subject to tax in both countries but could also take advantage of double taxation agreements.
These are UK citizens who live abroad but may still have UK tax obligations depending on their ties to the UK.
These are individuals who live outside the UK for more than six months a year and rent out property in the UK. They can apply to receive these rents without UK tax being taken off.
Remember, the specific rules around tax residency and non-residency can be quite complex and depend on a number of factors, including the length and purpose of your stay in the UK, your ties to the UK, and your intentions for future stays. Always consult with a tax professional for advice tailored to your circumstances.
Why work with us?
At UK Tax Advice and Accountancy, we believe in personalised service, understanding each client’s unique circumstances, providing tailored solutions, timely service, and peace of mind. Navigate the Tax Residency with confidence.