What changed in United Kingdom

New arrivals get a 4-year exemption on foreign income and gains

Personal income tax

CARF gives HMRC full visibility of your crypto from 2026 onward

Crypto tax and legal status

HMRC treats you as an investor, not a trader, by default

Crypto tax and legal status

Mining, staking and airdrops are taxed as income, not capital gains

Crypto tax and legal status

Every crypto disposal is a CGT event, including token-for-token swaps

Crypto tax and legal status

Running your foreign company's management from the UK can make the company UK tax resident

Moving your company

Ten years of UK residence brings worldwide assets into inheritance tax, with a tail after leaving

Leaving home: exit tax and ties

Leaving within 5 years of UK residence can pull old gains back into charge

Leaving home: exit tax and ties

No wealth tax and no deemed disposal on leaving the UK later

Leaving home: exit tax and ties

Settlement may move from 5 to 10 years, but the rules are not yet written

Permanent residency and citizenship

Naturalisation needs 5 years of residence plus 12 months holding ILR

Permanent residency and citizenship

Global Talent needs no job offer and settles fastest

Residency routes

Skilled Worker is the main sponsored route, and it got harder in 2025

Residency routes

NHS access is residence-based, so plan for visitor charges or the health surcharge

Healthcare coverage

No agreement exists, so coverage falls back to the 52-week rule and home rules

Social security

A coordination agreement keeps you in your home system, but only up to its own ceiling

Social security

Signing contracts or managing from the UK creates real dependent-agent PE risk

Permanent establishment risk

A long-running UK home office can itself become a fixed place of business

Permanent establishment risk

A single remote employee doing their own job creates low PE risk

Permanent establishment risk

Past 60 UK workdays a UK entity must run standard PAYE

Employer payroll obligations

A foreign employer with no UK entity has no UK payroll obligation

Employer payroll obligations

No in-force treaty means no 183-day safety net

Personal income tax

The treaty's 183-day article protects short stays for a genuinely foreign employer

Personal income tax

Non-residents are taxed only on UK-source income

Personal income tax

183 days or more makes you UK tax resident automatically

Tax residency

40 or more UK workdays switches on the work tie

Tax residency

Under 46 days keeps a genuine first-time arriver a UK non-resident outright

Tax residency

Between 16 and 182 days, UK ties decide your residence

Tax residency

Under 16 days keeps you a UK non-resident outright

Tax residency

Delivering paid work to a UK client while physically in the UK needs a work route, not a visit

Right to work

A longer working stay risks failing the 'not the primary purpose' test

Right to work

Incidental remote work for a foreign employer is permitted while visiting

Right to work

Staying past the visitor ceiling without a valid route triggers overstay bans

Immigration and visa

Entry mechanics for nationalities outside the ETA roster need individual verification

Immigration and visa

ETA required before travel for roster visa-free nationalities

Immigration and visa

Standard Visitor route covers stays up to 6 months

Immigration and visa