UK Tax Residency When You Leave: The Statutory Test
UK tax residence is determined by the Statutory Residence Test (SRT), introduced in Finance Act 2013. This article explains the three parts of the test (automatic UK, automatic overseas, sufficient ties), the day count rules and how split-year treatment can apply to the year of departure.
UK Tax on Foreign Income After Leaving: Cross-Border Rules
After becoming UK non-resident, foreign income is generally not subject to UK tax. This article covers the rules for the year of departure (split-year treatment), the temporary non-residence rules that catch some gains on return, and the interaction with the country of new residence under
UK State Pension When Living Abroad: Eligibility and Payments
The UK State Pension is payable to anyone with the required UK National Insurance contributions, regardless of where they live. This article covers eligibility, payment options, the freezing of annual increases in some countries, and the tax position under double taxation treaties.
UK Pension When You Leave the UK: Options Explained
UK pensions (state, workplace and personal) have specific cross-border rules when the holder leaves the UK. This article covers each type's treatment, the QROPS overseas transfer route, and the tax position under the relevant Double Taxation Treaty.
UK ISA When You Leave: What Happens to Your Accounts
UK ISAs are tax-free wrappers available to UK residents. Once a holder becomes non-resident, no new contributions are permitted but the existing ISA can be retained. This article covers the rules, the tax position abroad, and what to consider at departure.
UK Investments When Becoming Non-Resident: Tax Implications
UK investments (shares, bonds, funds, property) have specific tax treatment when the holder becomes non-resident. This article covers the temporary non-residence rules, the position on UK dividends and interest, and how Double Taxation Treaties allocate taxing rights.
Re-Entering the UK After Leaving: Visa Status and Reset Rules
Returning to the UK after a period abroad raises questions about visa status, reset of qualifying years for settlement, and the Returning Resident visa for those whose ILR has lapsed. This article covers the rules for British citizens, ILR holders and visa holders.
