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Practice guide: Establishing Non-UK Residence

Speed Read: Leaving the UK and becoming non-UK tax resident may be attractive to those wanting to take themselves outside of the UK increasing tax net. How to become non-UK resident is a question often asked by clients but not so easily answered. We have had limited statute and have relied on case law which formed the basis of HMRC's own guidance. That was fine up to 2006 when HMRC took on the first of what then became a series of cases with some success. The outcome is that the requirements for leaving the UK have become much more stringent and a wide range of subjective factors are to be considered making it difficult to give absolute advice in all but a few situations.
An increasing number of individuals are considering whether to leave...

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