Field notes

UK

9 field notes on UK.

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

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

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

12 Oct 2026

Crypto tax reporting in 2026: CARF, DAC8, UK and US compared

Since 1 January 2026, crypto platforms in the EU and the UK collect user and transaction data for tax authorities. What they report, the 2027 deadlines, the account freeze rule and how the US Form 1099-DA differs.

Crypto, Reporting, Compliance, UK, United States

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

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

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