For most people living in the UK, the question of what income and gains should be included on their tax return is an easily answered question because they are both UK-domiciled and UK tax resident. Anyone domiciled and resident in the UK needs to
report their worldwide income and capital gains on their return.
However, what happens if you are either non-UK domiciled but UK resident, or UK-domiciled but non-UK resident? In these circumstances, different rules apply
This overview provides a straightforward explanation of the differences and impact on your tax affairs.
If you would like further assistance or guidance on determining where you should pay tax, and how to best organise your tax affairs please do contact us today
Download our free guide to Residence and Domicile and how it impact how much UK tax you pay
You might be interested in...
05 Feb 2026
Every law firm that handles client money must complete an annual, independent Solicitors Regulation Authority (SRA) audit. Find out what it is, and what it covers.
Learn more
Does Your Law Firm Need an SRA Audit?
03 Feb 2026
Find out how Capital Allowances are changing from 2026 and the impact on business tax relief for plant and machinery investments.
Learn more
Changes to Capital Allowances in 2026
28 Jan 2026
Tax rate changes for dividends, savings, and rental income will be phased in across 2026 and 2027.
Watch now
Dividends, Savings and Property Income Tax Rate changes
28 Jan 2026
The government announced the new business rates. Research has revealed that more than half of firms plan to increase their prices.
Learn more
What Pressures Are Businesses Facing Thanks to UK Business Rates?
28 Jan 2026
Our TC BSN team's helped VIQU IT grow and scale their business, starting with a team of five employees to investing in three other businesses to form VIQU Group. Read more to find out how we helped.
Learn more
Case Study: VIQU IT
26 Jan 2026
Our HR Health Check is a comprehensive audit of your businesses HR operations. Watch to learn what it includes and how long it takes.
Watch now
What’s a HR Health Check?