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    Field notes

    Residency

    15 field notes on Residency.

    Latest

    13 Nov 2026

    UK non-resident landlord scheme 2026: NRL1, withholding and the 22% rate

    Letting agents and some tenants must deduct basic rate tax from rent paid to landlords who live abroad. How the scheme works, how form NRL1 stops it, and the 22% property rate from April 2027.

    Residency, Compliance, Wealth assets, UK

    Earlier notes

    10 Nov 2026

    US exit tax in 2026: who is a covered expatriate and what they owe

    Renouncing US citizenship or giving up a long-held green card can trigger a tax on gains you never realised. The 2026 tests, the $910,000 exclusion, the green card rule and Form 8854.

    Exit tax, Residency, Wealth assets, United States

    6 Nov 2026

    Countries with no capital gains tax in 2026: six compared

    The UAE, Monaco, Singapore, Hong Kong, Switzerland and Malaysia charge a resident individual 0% on private investment gains. Each one draws the line at trading, business assets or property, and two tax property.

    Wealth assets, Residency, UAE, Singapore, Hong Kong, Switzerland

    3 Nov 2026

    UK exit tax in 2026: what you still owe after you leave the UK

    The UK has no general exit tax, and Budget 2026 added none. Gains made abroad still come back into charge if you return within 5 years, UK property stays taxable and inheritance tax can follow you for 10 years.

    Exit tax, Residency, Wealth assets, UK

    30 Oct 2026

    Tax residency certificate 2026: IRS Form 8802, Form 6166 and fees

    The IRS raised its Form 8802 fee on 1 October 2026 to $105 for individuals and $230 for entities. How to get Form 6166, when to apply, who is refused, and how HMRC and IRAS issue theirs.

    Residency, Treaties, Compliance, United States, UK, Singapore

    27 Oct 2026

    Statutory residence test 2026: UK ties, day counts and the 3 steps

    The UK decides tax residence with one statutory test in three steps: automatic overseas tests, automatic UK tests, then ties against days. The day thresholds, the five ties and the traps for leavers, from HMRC's guidance.

    Residency, UK

    23 Oct 2026

    The substantial presence test in 2026: formula, exceptions, forms

    The IRS counts this year's days in full, last year's at one third and the year before at one sixth. How the 183-day total works, which days drop out and when Form 8840 keeps a person nonresident.

    Residency, Treaties, United States

    18 Oct 2026

    UK non-dom status in 2026: what ended and what replaced it

    The remittance basis and domicile ended for UK tax on 6 April 2025. A four-year relief for new arrivals and a 10 of 20 years inheritance tax test now decide who pays on foreign money.

    Residency, Regime, Wealth assets, UK

    27 Sept 2026

    Spain's Beckham law in 2026: the 24% rate, who qualifies, deadlines

    Spain's special regime for people moving there for work taxes salary at 24 percent up to €600,000 for six tax years. Who qualifies, what it covers, and the six-month and November deadlines.

    Regime, Residency, Spain

    26 Sept 2026

    Dutch 30% ruling drops to 27% in 2027: who it hits and the new salary norm

    From 1 January 2027 the Dutch expat scheme pays at most 27 percent tax-free. Rulings applied by the end of 2023 keep 30 percent, and starters from 2025 face a higher salary norm.

    Regime, Residency, Netherlands

    23 Sept 2026

    UK Temporary Repatriation Facility 2026: 12 percent until April 2027

    Former remittance basis users can designate pre-April 2025 foreign income and gains at 12 percent in their 2026-27 return. From 2027-28 the rate is 15 percent, and the window closes in April 2028.

    Regime, Residency, UK

    22 Sept 2026

    Italy's €300,000 flat tax vs Greece's €100,000: new residents in 2026

    Italy now charges new residents €300,000 a year on foreign income, three times Greece's €100,000. The conditions, the investment test and where the Italian rule sits after its move to a new code.

    Regime, Residency, Italy, Greece

    2 Sept 2026

    The 183-day rule is four different rules: UK, Spain, UAE and US compared

    Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.

    Residency, UK, Spain, UAE, United States

    2 Sept 2026

    Portugal's IFICI regime in 2026: the 20 percent rate, who qualifies and the 15 January deadline

    The non-habitual resident regime is closed. Its replacement, IFICI, gives a flat 20 percent rate on qualifying Portuguese employment and self-employment income for ten years, plus an exemption on most foreign income. Eligibility is by activity, and registration closes on 15 January of the year after you arrive.

    Portugal, Residency, Regime

    2 Sept 2026

    The UK foreign income and gains regime in 2026: what new arrivals actually get

    The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.

    UK, Residency, Regime