Residence and Domicile

07 January 2026

General Principles of The Residence Nil Rate Band
An overview of the fundamental principles applicable to the residence nil rate band

05 January 2026

The transferable nil rate band - the fundamentals
How the transferable nil rate band works and how to claim it

26 November 2025

HMRC letters to taxpayers on foreign tax credit relief and on the old domicile rules
Foreign tax credit relief / remittance basis charges. HMRC one to many letters

20 November 2025

Taxpayer fails to avoid tax on bonus received after leaving the UK
A case in which a non-UK resident taxpayer tried to claim, unsuccessfully, that he should not pay UK tax on a Ł1.24m payment under an employee incentive scheme, which was made in the part of the split tax year after he had left the UK

17 November 2025

EWHC rules that HMRC guidance gave taxpayer a legitimate expectation of being assessed as a non-UK resident for tax
A case in which the England and Wales High Court (EWCH) have deemed that a former UK resident who went to work abroad can bring a judicial review challenge to a large tax charge on his income during the year he left the UK

30 September 2025

The taxation of overseas interest
The fundamental tax provisions applying to interest arising from overseas accounts

30 September 2025

CGT and non-UK domiciled individuals up to 5 April 2025
Key planning areas up to 5 April 2025 for individuals who were not domiciled in the UK. From 6 April 2025, the concept of domicile as a relevant factor for tax purposes has been replaced by a system based on tax residence. This guidance remains for reference purposes only