www.offshoretax.co.uk

For anyone looking to establish non UK residence overseas (eg if you're emigrating) it's important to also consider whether they can establish treaty residence overseas. In many cases it provides a useful 'back up' in case they do have an ongoing connection with the UK, and the Revenue class them as UK resident. Tax treaty residence is establihed by double tax treaties - and is essentially a method for two countries to agree who has taxing rights over various sources of income and gains.

This article goes through what treaty residence is and how you can use this to reduce your UK tax charges.