Moving overseas

1. [Temporarily non-resident only](https://library.croneri.co.uk/po-heading-id_ORtkZbP8CE2IovGxrvkRzg)

1.1. Possible tax charges in year of return

1.2. Impact on (deemed) domicile status if previously long-term resident

2. [Remittance basis whilst continuing UK residence](https://library.croneri.co.uk/po-heading-id_4k2theHAeU6nUW77lsbmTA)

2.1. Non-UK domiciles only

2.1.1. Foreign income and gains

2.1.2. Avoiding mixed funds

2.1.3. Overseas workday relief

3. [Domicile](https://library.croneri.co.uk/po-heading-id_E_kTbIG_nUyIcG_1ICglAw)

3.1. Consider local overseas rules as to domicile and related wealth taxes

3.2. Acquire overseas domicile of choice?

3.3. Retain UK domicile

4. [Not resident for the tax year (under the general SRT)?](https://library.croneri.co.uk/po-heading-id_XPZVpF74m0CPwdiwEBU4NA)

4.1. Client's final day of UK residence on 5 April in the immediately preceding tax year

5. [Tax planning prior to, or post, cessation of UK residence](https://library.croneri.co.uk/po-heading-id_vV4U2UB8P02gZhNU1Dz2jg)

5.1. Accelerate/defer income and/or gains

6. [Remains resident for the full tax year (under the general SRT)?](https://library.croneri.co.uk/po-heading-id_XPZVpF74m0CPwdiwEBU4NA)

6.1. ['Split year' rules override?](https://library.croneri.co.uk/po-heading-id_xYsA0ZcUvku0sto6MVEYcQ)

6.1.1. Ceasing to have a UK home

6.1.2. Partner of someone starting full time work overseas

6.1.3. Starting full time work overseas