Tax implications for non-residents

15 September 2025 / Jeremy Mindell

Issue: 5001 / Categories: Comment & Analysis , statutory residence test , Tax planning , Compliance , Residence & domicile

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15 September 2025 / Jeremy Mindell

Gone but not forgotten

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

5001

Categories: Comment & Analysis [1] , statutory residence test [2] , Tax planning [3] , Compliance [4] , Residence & domicile [5]

SourceURL:

Links:

Practical differences between National Insurance and tax

Statutory residence test and exceptional circumstances

Navigating the basics of the statutory residence test

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