Tax residence
What it is
Where you are treated as resident for tax — which decides which country can tax your income. For individuals, UK tax residence is decided by the Statutory Residence Test (SRT). For companies, a UK-incorporated company is UK tax resident by default.
Why it matters
Your personal tax residence and your company's tax residence are two different things. You can be non-resident personally while your UK company still pays UK Corporation Tax.
Common mistake
Assuming that living abroad makes everything tax-free in the UK. It doesn't — the company and the individual are assessed separately.
Official source
GOV.UK — Tax on foreign income: residence ↗Disclaimer
General educational guidance only — not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: June 2026.