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Arriving in or leaving the UK

  • The statutory residence test and Covid-19

    Covid-19 has led to far-reaching restrictions on travel and the ability of individuals to move freely to and from the UK. For those reliant on spending a limited number of days in the UK to avoid becoming UK tax resident this could prove costly.

    Posted by Emma-Jane Weider on
  • Residence and domicile in the UK

    An individual’s UK tax exposure depends on residence status and domicile - what do these mean and how are they determined?

    Posted by Fiona Poole on
  • The remittance basis - an outline guide

    The concept of "remittance" is a complex one, and the rules have changed over time - click below to read our latest guide.

    Posted by Fiona Poole on
  • Immigration and COVID-19: An update

    The COVID-19 health crisis is developing quickly, and it is highly likely that the Home Office and UKVI will provide measures and/or concessions to support individuals with respect to their immigration position in the UK.

    Posted by Colin Senez on
  • Budget 2020

    The new Chancellor’s first Budget of a new Parliament was one of aspiration, commitment and big spending.

    Posted on
  • Are you tax resident in the UK? The statutory test (from 6 April 2013)

    The Government's objective was to introduce a test that is transparent, objective and simple to use. Whilst the original proposals were relatively straightforward, the rules became significantly more complicated during the consultation process.

    Posted by Ed Powles on
  • Getting your house in order

    Considerations around the holding of UK residential property by international clients.

    Posted by Eesha Arora on
  • "Deal or no deal" The Implications of Brexit for Private Clients

    After the Brexit Referendum, we published a note identifying areas of interest for private clients. We revisit those topics and consider the possible implications in a deal/no-deal scenario.

    Posted by Arabella Murphy on
  • Requirement to Correct

    The Requirement to Correct (RTC) provisions require taxpayers with outstanding UK tax liabilities existing at 5 April 2017 relating to offshore interests, to come forward to correct their filing and tax position before 30 September 2018.

    Posted by Arabella Murphy on
  • Status of EU citizens in the UK: What you need to know

    On 8 December, the UK Government and the EU reached a preliminary agreement on EU citizens’ rights, including those currently in the UK, largely reflecting the position published by the Government last month. To read more, please download our briefing.

    Posted by Jonathan Neumann on