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Location of employer and effect on liability


Produced by Tolley in association with
Employment Tax
Guidance
tag-icon Brexit

Location of employer and effect on liability


Produced by Tolley in association with
Employment Tax
Guidance
tag-icon Brexit
imgtext

Taxation of UK employment

Withdrawal of non-UK domicile basis of taxation from 6 April 2025

It should be noted that the non-UK domicile basis of taxation (on which most of the reliefs described below are founded) is abolished from 6 April 2025. These are replaced with a new system of reliefs for qualifying ‘foreign income and gains’ arising for the first four years following UK arrival. For fuller detail of the new rules and reliefs please refer to the separate Overseas workday relief and Abolition of the remittance basis from 2025/26 guidance notes.

Where reference is made to non-UK domicile in the remainder of this guidance note, this is intended to provide information on the previous taxation system which applies to 5 April 2025 only. This may be useful for historical context. Also in the case of an individual who had established a non-UK domicile at 5 April 2025, they may still have unremitted (therefore, as yet untaxed) income at that date.

Taxation of UK employment ― to 2024/25

Non-resident

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Paul Tew
Paul Tew

Writer and advisor at Paywatch

Paul Tew is a freelance adviser, primarily in the areas of pay, personal taxation and remuneration planning. A frequent contributor to technical journals on pay and benefits issues, having written for the "In Business" section of the Times. Paul continues to supply articles for various recognised professional publications including Pay and Benefits magazine, Taxation magazine and Company's Secretary's Review. Paul also has had several loose leaf and bound books published on a variety of subject matter including PAYE, NIC, Sickness and Maternity Pay.Paul has written and presented training courses as well as headed up payroll and employment help desks and acted as an assessor for recognised Payroll/HR qualifications. Paul previously worked in the healthcare and oil sectors managing Pay and benefit services, so has many years of experience in dealing with PAYE and employment compliance issues across a broad range of industries and organisations.

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