Tax residency, explained by the rules
Move your tax home with the rules in hand
Where you are tax resident decides what you pay on income, gains and your estate. Clear guides to leaving the UK, Europe's flat-tax regimes and the residence routes that unlock them, checked against primary sources.
How we make these guides
Tax guidance affects people's money and families, so every page meets the same standard before it is published.
Primary sources first
Every rate, threshold and day count links to the legislation, tax authority manual or official guidance it comes from, with the date we checked it.
Reviewed by qualified advisers
Rules and regime pages are reviewed by chartered tax advisers and lawyers who practise in the country they cover. Their names and credentials are on the page.
Dated and kept current
Each rules page shows a "rules as of" date and a change log. We recheck them every six months and after every budget.
Independent of who pays us
Referral partners never change how we describe a rule, a regime or a country, and paid links are labelled where they appear.
Not sure where to start?
Changing tax residency is a sequence: break the old residence, establish the new one, and prove both. Our step-by-step guide walks through it.