Dual Residency Analysis

Dual Residency Analysis

Being a tax resident in two countries at the same time is more common than people think - and more costly if it is not managed correctly. We analyse your position, identify the relevant treaty, and give you a clear plan.

UK residents with overseas income Expats returning to the UK DTA claimants

Who this service is for?

People who are a UK tax resident but also resident in another country under that country's rules. Without understanding which country has the right to tax each type of income, and how to use the Double Taxation Agreement, you risk paying more tax than you should - or getting it wrong entirely.

30-minute call

A dedicated call to go through your dual residency situation, what it means for each type of income you receive, and how the UK and the other country interact for tax purposes.

DTA analysis

We identify the relevant Double Taxation Agreement between the UK and your other country of residence and explain which articles apply to your specific income types.

Tax credits and planning

We discuss how foreign tax credits work in practice for your return, and what you need to do in your Self Assessment to claim the relief and avoid double taxation.

Written PDF report

A written summary of everything covered - your residency position, the relevant DTA articles, and the recommended approach for your tax return and future planning.

What is included

Which country taxes which income

Employment income, rental income, dividends, interest, and pensions are all treated differently under a DTA. We go through each type of income you have and confirm which country has the primary taxing right - and whether the other country can also tax it, and at what rate.

The relevant DTA articles

Not all Double Taxation Agreements are the same. The UK has treaties with over 130 countries, and the specific articles that apply to you depend on the treaty and your income type. We identify exactly which articles govern your position and what they mean in practice.

How to claim foreign tax credit relief correctly

Foreign tax credit relief is the mechanism that prevents double taxation - but it only works if it is claimed correctly on your UK return. We explain what to enter on your SA106, how the credit is calculated, and common mistakes that result in the relief being lost or reduced.

What your tax return needs to show

Understanding the treaty is one thing - translating it into your actual Self Assessment is another. We give you specific guidance on how to declare each income type, which boxes to use, and what supporting information HMRC would want to see if they ever queried the return.

Bolt-on calculations - + £129 add-on

if you need us to run the actual numbers on your tax position across both countries, including working out your foreign tax credit and what goes on your UK return, this is available as an add-on.