07 July 2022 Eesha Arora TEP and Sophie Wettern Kirk TEP

The meaning of residence

Eesha Arora and Sophie Wettern Kirk explore the different forms of ‘residence’ for UK tax and immigration purposes

Key Points

What is the issue?

The different meanings of ‘residence’ for UK tax and immigration purposes may cause confusion for international clients.

What does it mean for me?

STEP members should be alert to the risks and consequences of clients spending time in (and outside) the UK from a tax and immigration perspective.

What can I take away?

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