Temporary changes to Statutory Residence Test
The Statutory Resident Test (SRT) rules can be used to determine if someone is resident in the UK for tax purposes. These rules are especially important in cases where an expat or
Tax if you work abroad
If you are leaving the UK to work abroad for at least one year (or permanently), there is a requirement to notify HMRC. This is done using a P85 form which should be completed and
What is domicile?
Domicile is a general legal concept which in basic terms is taken to mean the country where you permanently belong. However, determining domicile status can be complex. In fact,
Pensions paid to non-residents
The HMRC Double Taxation Relief Manual sets out the overall principles to be applied in respect of pension income.
It states:
‘Pensions, other than Government pensions, paid in