Coming to the UK

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Coming to the UK by Mind Map: Coming to the UK

1. Resident for the full tax year (under general SRT rules)?

1.1. 'Split year' rules override?

1.1.1. Starting to have UK home only

1.1.2. Starting full time work in the UK

1.1.3. Ceasing full time work overseas

1.1.4. Partner of someone ceasing full time work overseas

1.1.5. Starting to have a home in the UK

2. Domicile

2.1. Retain existing domicile

2.2. Acquire UK domicile of choice?

2.3. Deemed UK domiciled? UK born; original UK domicile of origin (displaced by domicile of choice); UK residence resumed

3. Not resident in the tax year (under general SRT rules)?

3.1. Consider UK residence test in following tax year

4. Short term business visitor

4.1. PAYE relaxation

5. Remittance basis

5.1. Non-UK domiciles only

5.1.1. Foreign income and gains

5.1.1.1. Avoiding mixed funds

5.1.2. Overseas workday relief

6. Tax planning in the year (or part-year) before resident?

6.1. Accelerate/defer income and/or gains

6.2. Account opening to ring fence pre-residence and post-residence income and gains (with view to remittance basis)