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Expats returning home for Christmas can face a multitude of stresses over the festive period   but one thing expats should not have to worry about at Christmas is tax. With an understanding of the Statutory Residence Test becoming increasingly key as the UK moves to a residence-based tax system, this article provides a few tips on how to ensure expats retain a non-UK residence status over the Christmas break.

Labour’s first budget in 14 years pledged to “protect working people, fix the NHS and rebuild Britain”. This is to be achieved through a wide range of tax increases aimed at raising £40 billion of revenue. It was never going to be an easy task and whilst some of the announcements were not a surprise, or as far reaching as feared, there were some jolts to tax rules that were not expected.

The Autumn Budget provided a significant number of tax changes, affecting multiple areas of family life, particularly those for international individuals. Where those individuals are currently undertaking divorce proceedings a rethink may needed to any proposed financial settlement to ensure it remains equitable and as tax efficient as possible.

As expected, the Government used the Autumn Budget to announce major changes to the way those who come to the UK, will be taxed in the UK. The changes ultimately seek to tax non-UK domiciles (“non-doms”) in the same manner as UK domiciles, whilst providing measures to attract continued investment of foreign sourced funds into the UK.