One of the founding principles of most tax systems is the concept of residency, which is key to determining which element of your income will be liable to tax.

When you live for a period outside the country you consider home, there is a likelihood that you will break residency in one country and adopt residency in another.

Many countries have a tax regime which is deliberately attractive to new arrivals to encourage people to come and live and work there. We can provide you with examples of the tax impact of different residency decisions so you can accurately understand your tax situation and, if appropriate, structure your affairs in order to establish a desirable residency status. This could include making statements to tax authorities, adjusting "connecting factors" and minimising the number of days present in a country.

Within the past few years, the UK has established a statutory residence test which uses multiple factors to establish an individual's residency. If it is your intention not to be resident in the UK, we can clearly lay out for you the actions that need to be taken to achieve this.