UK tax liability on arrival in the UK
Personal 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.
Introduction
This note is an outline of many complex issues. It summaries the position and indicates which guidance notes will provide further information.
The starting point is that UK tax liability depends on two key factors:
- 鈥�
residence
- 鈥�
domicile
Residence refers to the individual鈥檚 tax status on a year by year basis. Domicile is the place which a person regards as his true home.
Up until 5 April 2013, a taxpayer鈥檚 ordinary residence status was the third key factor. Ordinary residence arises as a result of a settled purpose and so looks at the position over the longer term. The concept was abolished for
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