Residence matters....... continue to evolve and so does the threat of a costly HMRC challenge so  do make sure that you stay a step ahead at all times.  Are you fully up to date with the all of the requirements, particularly concerning your visits- do see the News section and or contact us directly for further details.

Do you have the complete picture from the tax case of Robson v Dixon in 1972 through to Shepherd in 2005 and then that of Gaines -Cooper and Grace to date?

What about HMRC current practice along with the application of concessions and legislation?

Are you already living abroad or thinking of doing so, or indeed considering a return to the UK?

Need tax planning advice in relation to such a move?

Happy with your duty time calculation?

Looking for a tax health check?

Self Assessment Tax Return completion?

Letting UK property as a Non Resident Landlord and require an approval certificate for receipt of gross rents pending submission of ''tax adjusted'' rental accounts ?

Facing a challenge from the HMRC regarding your claim?

We can help in all respects so if you want to make sure and plan ahead then simply ask us to review your individual circumstances and comment further upon the latest position for you. Contact Us

Below is also a link to HMRC publication HMRC6 covering basic Residence guidelines but frankly this in isolation should not be relied upon as they will always ultimately refer back to the tax cases and the actual facts of your own particular circumstances....

HMRC6