Hamilton House, 1 Temple Avenue, London, EC4Y 0HA Telephone: +44 (0) 203 393 2750 Email: info@mdmw.london
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Dunne and Waterman Chartered Accountants London



Non-Domiciliaries & Residency

Arriving and leaving the UK - are you resident?

For those arriving or leaving the UK, there is always the question of residency. Are you tax resident in the UK or not? All depends on recent legislation which codified the system but the rules are far more complicated than at first sight. Even if you are UK resident, you are not necessarily resident only from the date of arrival here or for the full tax year (a year ending 5th April). On departure, you may think that you are no longer UK resident from the date of departure, but this is not always the case.

Why does this matter? The availability of splitting the tax year into part UK resident and part non UK resident means that for the non resident part, you will be taxed only on income arising in the UK (most usually just UK property income).


It is important to plan ahead and seek advice if you are considering arriving or departing the UK, as often considerable tax savings can be achieved. Equally, the availability of double tax relief for any tax you may have paid in another country is important. Much will depend on the relevant double tax treaty or convention.

Tax issues for non-doms

The UK is well known for its special and attractive taxation of non-domiciliaries ('non-doms') and many people come here because of those rules. We are able to explain the rules to you in an easily understandable way and advise you as to how, and for how long you can benefit from this regime. In addition, it is not always clear as to whether you are UK domiciled or not. As for residency, citizenship or nationality are not always relevant to the outcome.

Non domiciliaries can usually benefit from being taxed in the UK only on UK source income and any income or gains remitted from overseas. The definition and rules covering the remittance basis are complicated and careful planning is required, particularly before arrival in the UK. We have in-depth experience in this complex area and are able to advise you as well as liaise with your banks and investment advisors so that you can obtain the most tax efficient outcome when managing your resources.


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Email Mark Waterman



Email Marie Dunne