The introduction of the statutory Residence test changed that. If you spend over half the year in the UK, don't have a permanent home overseas as well as in the

The introduction of the statutory Residence test changed that. If you spend over half the year in the UK, don't have a permanent home overseas as well as in the UK, or work here full time you are resident - and you have to declare all earnings. Playing domicile and residence games isn't as easy as it used to be.