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Residence & Domicile

Leaving or returning to the UK? Split your time between the UK and overseas?

Then it may be necessary to consider your residence status for UK tax purposes. As a general rule, UK residents are charged to UK tax on their worldwide income while non-UK residents are charged to UK tax on UK-source income only.

It is therefore crucial that your residence status is correctly determined as it may have a significant impact on your liability to UK tax. PD Tax have assisted many clients with various residence issues which have affected their UK tax bill and helped them identify areas where they can plan for UK tax efficiently.

Further complexities can arise where you are UK resident but domiciled elsewhere, and wish to claim the remittance basis.

PD Tax are experienced in advising both those coming to and those moving away from the UK as well as those with domiciled outside the UK.