Table of contents
Tax Residency Guide publishes clear, sourced guides for people deciding where to be tax resident: British residents and former non-doms reviewing their position after the April 2025 changes, entrepreneurs planning a sale, retirees with significant pensions and investments, and internationally mobile families comparing Europe’s special regimes for new residents.
Why we exist
Where you are tax resident decides how your income, gains, gifts and estate are taxed. The rules are technical, they change at every budget, and the cost of getting them wrong is high: a missed day count, a tie you didn’t know mattered, or a regime that closed before you applied.
Most of what is online is either a law-firm briefing written for other professionals or a sales page for a residence programme. We sit between the two. We explain how each rule works, who it applies to, what it costs and what to do next, and we show the primary source for every figure so you can check it yourself.
Who we write for
- UK residents and former non-doms weighing the foreign income and gains regime, residence-based inheritance tax and the statutory residence test against a move abroad.
- Business owners and investors who need to understand exit taxes, capital gains on departure and the timing of a move.
- Retirees comparing pensioner regimes and how UK pensions are taxed abroad.
- Families choosing between Italy, Greece, Cyprus, Malta and Portugal, and the residence routes each offers.
The people behind the guides
Every page names the person who wrote it and the qualified professional who reviewed it. Our reviewers are chartered tax advisers and lawyers who practise in the country they cover, and each has a profile with their credentials and the pages they have checked.
Profiles of our editors and expert reviewers will appear here once each one has confirmed their details.
How we research
Every rules page starts from primary sources: legislation, tax authority manuals and official guidance, such as HMRC’s manuals and gov.uk, the Italian Revenue Agency, the Greek AADE, the Cyprus Tax Department, the Malta Commissioner for Revenue and the Portuguese Tax Authority. Professional briefings are used for context, never as the only source for a rate, threshold or deadline.
Each page lists its sources with the date we checked them, and rules pages show a “rules as of” date and a change log, so you can see how current the page is before you rely on it.
How pages are reviewed
Before a rules, regime or country page is published, a qualified professional who practises in that country checks that the rules, figures and examples are accurate and that nothing a reader in that position needs is missing. Their name, credentials and the review date appear on the page.
Reviewers are not paid per positive review, and they cannot change a page to promote their own services. Read the full process in our editorial guidelines.
How we keep pages current
Tax rules change at every budget. We recheck rules pages at least every six months and straight after a UK Budget, a Finance Act or a destination country’s budget law that affects them. When a rate, threshold or deadline changes, we update the page and record the change, with its date, in the page’s change log.
How we make money
Some pages link to firms that help people relocate, such as residence-permit and investment-migration specialists. If you contact a firm through one of these links, we may be paid a referral fee. That never changes how we describe a tax rule, a regime or a country. Paid relationships are labelled where they appear, and rankings use the criteria published on each page.
We don’t accept payment to publish, rank or remove a page, and we don’t sell readers’ personal data.
What we will never do
- Publish a rate, threshold or deadline without a source you can check.
- Invent an expert, a credential or a quotation.
- Help anyone conceal income or assets, misreport residence or evade tax. We explain lawful choices that tax systems offer, nothing else.
- Let a commercial relationship decide what a page says or where a country ranks.
Information, not advice
Our guides are general information about how tax systems work. They are not tax, legal or financial advice for your circumstances. Before you change your residence, sell assets or restructure, take advice from a qualified adviser in each country involved. See our disclaimer.
Get in touch
If you spot an error, know of a rule change we have missed, or practise as a tax adviser and would like to review pages for your country, we want to hear from you.