If you are considering working for your UK employer from another country, or if your employer asks you to work overseas temporarily, there are several potential consequences for both you and your employer. On this page, we focus on short- or medium-term working arrangements. This is a complex area ...

Cross-border workers are individuals who regularly travel from one country to another to work. In particular, this might be someone who lives in the Republic of Ireland but travels to work in Northern Ireland (which is part of the UK). We explain what it means to be a cross-border worker with ...

It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.

If you have foreign income or gains (that is, income and gains from outside the UK), you need to understand how these might be taxed in the UK. In general, foreign income and gains are taxable on UK resident taxpayers. However, there are some important exceptions.

It is important to understand where you are domiciled as it can affect your income tax and inheritance tax liability in the UK.

Your UK tax residence status is fundamental in determining how you are taxed in the UK. Here we look what we mean by ‘UK tax resident’ and introduce how it is determined.