Residence ― UK leavers

Produced by Tolley in association with and Steph Carr of BDO LLP

Employment Tax

Guidance

STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Key points

•
the default position for individuals who are tax resident in the UK during any part of a tax year is that they are subject to tax in the UK on their worldwide income and gains for the entire tax year
•
if an individual is not resident in the UK during any part of the tax year and does not perform any employment duties in the UK, there will be no general earnings to give rise to a tax charge in the UK
•
when an employee leaves the UK part way through a tax year, it is often possible to split

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Nicole Caraglia

Tax Manager, BDO LLP , Employment Tax, Global Mobility

Nicole is a Tax Manager within BDO London's Global Employer Services tax team. She has specialised in expatriate tax for 10 years, working in a Big 4 and a much smaller professional services firm before joining BDO in 2021.She has worked with a variety of clients, ranging from individuals and start up companies to global corporations with large global mobility programmes.She has experience in assisting clients with their global mobility programmes as well as regular consulting around assignment planning, remote working arrangements, employment taxes, social security and expatriate payroll operation.Nicole has contributed to TolleyGuidance in Employment taxes.

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