Under this heading we summarise the issues you should consider as an individual if you are coming to the UK, or if you are leaving the UK to move overseas, whether this is on a permanent or a temporary basis.
Always bear in mind that the basis on which you are taxed is determined by what is called your residence, ordinary residence, and domicile. Although these are technical expressions our factsheets seek to explain them in broad terms. The Inland Revenue's booklet IR20 may also be a useful source of reference if you are looking for more guidance.
It is important to remember that this is a very complex area - timing can be critical - and that from a tax perspective you should not make arrangements for your arrival in the UK or your departure from the UK without taking proper specialist advice. Contact us if you have a question you would like to discuss.
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