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Becoming non-resident changes how you are taxed on what you take out, not how your company is taxed on what it earns. The company stays put and keeps paying corporate tax, while dividends and salary are treated very differently once you live abroad.
Follow the chain in order, or open any term for the full definition and its legal basis.
The test that decides which country has primary taxing rights over a company, usually based on where it is incorporated or where its central management and control sits. A company can be resident in more than one country, which double taxation agreements then resolve.
The long-standing test that treats a company as tax resident where its real top-level decisions are actually made, rather than where it is registered. A founder who relocates but keeps controlling the company from the old country may not have moved its residence at all.
The UK framework for deciding whether an individual is tax resident in a given year, based on days spent in the UK combined with connecting factors such as family, work, and available accommodation. It replaced a largely case-law approach with a codified set of automatic and sufficient-ties tests.
A UK rule that caps the income tax a non-resident pays on certain UK investment income, chiefly dividends, at the tax already deducted at source. Because the tax deducted on a dividend is nil, a shareholder who is non-resident for a whole tax year usually pays no further UK income tax on dividends from their UK company, in exchange for giving up the personal allowance.
Tax deducted at source from cross-border payments such as dividends, interest, or royalties before they reach the recipient. The rate is often reduced by an applicable double taxation agreement.
A system, used in Australia and New Zealand, that attaches a credit to a dividend for the corporate tax the company has already paid, so the same profit is not taxed twice. A dividend carrying full credits is franked; the uncredited part can bear withholding tax when it is paid to a non-resident.
A UK anti-avoidance rule that taxes certain income and gains realised during a short period of non-residence once the person resumes UK residence. It targets someone who leaves, takes a gain or distribution abroad, and returns within a set number of years.
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