Coming to the UK ― UK employment

Produced by a Tolley Personal Tax expert

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

Liability to UK tax depends on two key factors: residence and domicile. Residence refers to the individual’s tax status on a year by year basis. Domicile is the place which a person regards as their true home. See the Residence ― overview and Domicile guidance notes. Note that it is possible for a non-domiciled person to be deemed to be UK domiciled if certain conditions are met. For details, see the Deemed domicile for income tax and capital gains tax (2017/18 to 2024/25) guidance note.

An individual who is not resident and / or not domiciled or deemed domiciled in the UK may be entitled to some

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