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GLOSSARY

Global mobility and UK tax residence definition

ˈgləʊbəl məʊˈbɪlɪti ænd juː-keɪ tæks ˈrɛzɪdəns
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What does Global mobility and UK tax residence mean?

Global mobility in a nutshell 

The world is shrinking, and ‘globe-trotting’ is no longer the privilege of the super-rich. People of relatively modest means are increasingly choosing to live, work and retire in places that may be vastly different from where they were born. The tax and social security implications for such individuals and their trailing families can be complicated. Sound tax planning at the outset is invaluable. 

For those leaving or coming to the UK, determining UK tax residence is arguably the starting point for any further international tax planning. 

What is tax residence and why does it matter? 

Tax residence is a concept that does not rely upon a person’s nationality, place of birth or the location of their home. However, these factors amongst others may be considered in determining a person’s tax residence. 

A person’s tax residence status determines the taxing rights of the jurisdiction.  

It is important to note that many jurisdictions refer to residence and domicile in an interchangeable manner. This is not the case in the UK.

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