Posted on 1st June 2026
Working Abroad: Getting Your UK Tax Residence Right
Working abroad can create opportunities, but it does not automatically switch off your UK tax position. This spotlight guide explains how UK tax residence works in 2026/27, including the Statutory Residence Test, the automatic overseas and UK tests, the sufficient ties test and when split year treatment may apply. It also highlights an important practical point: even if you become non-UK resident, some income and gains may still remain taxable in the UK, including UK property income, certain UK duties and some disposals. The guide also covers National Insurance, social security issues, temporary non-residence traps and the planning points worth checking before you leave or before you return. Its central message is clear: with cross-border tax, timing, records and structure matter, and early planning can help avoid expensive mistakes later.
