Residence ― UK leavers

Produced by Tolley in association with and Steph Carr of BDO LLP

Employment Tax

Guidance

STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Key points

•
the default position for individuals who are tax resident in the UK during any part of a tax year is that they are subject to tax in the UK on their worldwide income and gains for the entire tax year
•
if an individual is not resident in the UK during any part of the tax year and does not perform any employment duties in the UK, there will be no general earnings to give rise to a tax charge in the UK
•
when an employee leaves the UK part way through a tax year, it is often

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