3.6.1 Introduction

If it is established under the SRT that a person is resident in the UK for a tax year, this will be for the whole tax year, so from 6 April to the following 5 April, regardless of when the person may have departed from or arrived in the UK. This will mean that the individual will remain taxable in the UK on his or her worldwide income and gains for all of the tax year, potentially resulting in double tax or – if the individual has moved to a country that does not impose tax, such as some Middle Eastern countries – in income and gains becoming taxed, which otherwise would not have been had he or she broken UK tax residence.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.