What is a 'tie' under the SRT?

Family, accommodation, work, 90-day, and country ties. The more ties you keep, the fewer days in the UK trigger residency. A typical nomad with a UK family and home becomes resident at 46 days.

Do I lose my ISA and pension benefits?

ISAs cannot receive new contributions once non-resident, and pensions follow specific rules. Plan contributions in the tax year before departure.

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The risk

What United Kingdom keeps hold of.

The Statutory Residence Test counts days, ties, and work patterns. A nomad with a UK home, family, or 90+ days can stay UK-resident regardless of where they sleep most of the year. The abolition of non-dom status in April 2025 makes a clean break more important than ever.

Statutory Residence Test
Automatic UK ties: 183+ days, an only home in the UK, or sufficient work days. Sufficient-ties test catches part-year nomads.
Temporary non-residence rules
Leave for less than 5 full tax years and certain gains, dividends, and pension withdrawals are re-taxed on return.
End of non-dom regime
From April 2025, the remittance basis is replaced by a 4-year foreign-income relief. Long-term UK residents face a new residency-based IHT regime.

Recommended pathways

The cleanest landings for British founders.

Time the departure mid-tax-year using split-year treatment where possible. UAE and Cyprus are the cleanest landings for British founders; Paraguay and Panama work as supporting residencies.

UAE

UAE residency (Dubai)

Free-zone or mainland company plus a residency visa. Tier-one banking and a credible substance story when paired with a real office and visits.

Tax outcome: 0% personal income tax. 9% corporate tax above AED 375k (free-zone qualifying income can stay 0%).
Presence: Visit once every 180 days to maintain visa; 90+ days/year recommended for tax residency certificate.
Watch-out: Substance matters. A shell with no presence will not defend you against your home country's tax authority.

Cyprus

Cyprus non-dom

EU residency in 60 days for individuals not tax-resident elsewhere. Non-dom status exempts dividends and interest from local tax for 17 years.

Tax outcome: 0% on dividends and interest (non-dom). 12.5% corporate tax. PIT progressive to 35%.
Presence: 60 days in Cyprus, no 183+ days in any other country, ties to Cyprus (company, lease).
Watch-out: Defence contribution rules and the 17-year sunset apply. Substance is checked.

Thailand LTR

Thailand LTR (Long-Term Resident)

10-year renewable visa for wealthy globals, pensioners, work-from-Thailand professionals, and highly skilled specialists. Foreign-source income remitted in a later year is not taxed.

Tax outcome: Foreign-source income exempt if remitted outside the year earned. 17% flat for highly skilled professionals.
Presence: Annual report; no minimum days, but 180+ days/yr makes you a Thai tax resident.
Watch-out: From 2024, remitted foreign income earned the same year is taxable — timing matters. LTR retains the exemption for qualifying holders.

FAQ

Questions British nomads ask.

What is a 'tie' under the SRT?: Family, accommodation, work, 90-day, and country ties. The more ties you keep, the fewer days in the UK trigger residency. A typical nomad with a UK family and home becomes resident at 46 days.
Do I lose my ISA and pension benefits?: ISAs cannot receive new contributions once non-resident, and pensions follow specific rules. Plan contributions in the tax year before departure.

Next step

See how we'd secure your pathway, legally.

A 30-minute introduction with a partner. We map your United Kingdom exposure and the cleanest landing for your situation.

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Other countries

From Germany

For German nomads →

From United States

For American nomads →

From Canada

For Canadian nomads →

From Australia

For Australian nomads →