The Statutory Resident Test (SRT) rules can be used to determine if someone is resident in the UK for tax purposes. These rules are especially important in cases where an expat or non-dom stays for more than a certain number of days in the UK.
If you are leaving the UK to work abroad for at least one year (or permanently), there is a requirement to notify HMRC. This is done using a P85 form which should be completed and submitted to HMRC. You will also be required to submit a
Domicile is a general legal concept which in basic terms is taken to mean the country where you permanently belong. However, determining domicile status can be complex. In fact, HMRC guidance states that domicile cannot be defined precisely, but the
The HMRC Double Taxation Relief Manual sets out the overall principles to be applied in respect of pension income.
‘Pensions, other than Government pensions, paid in consideration of past employment to a resident of a country with which
Income Tax is generally payable on taxable income received by individuals in the UK, including earnings from employment, earnings from self-employment, pensions income, interest on most savings, dividend income, rental income and trust