Dual residency and the treaty tie-breaker

A person can be tax resident in the UK under the Statutory Residence Test and in another country under its law at the same time. Where a double tax treaty applies, its tie-breaker article decides which country is the residence state for treaty purposes, and the other country's taxing rights are then limited by the treaty. It can protect someone who cannot avoid UK residence, but it is fact-heavy, only as good as the specific treaty, and leaves UK domestic residence in place for many purposes.

• People moving abroad who cannot avoid being UK resident in a transition year (for example because of UK work days or family ties) but whose home and life are clearly in the new country.
• Internationally mobile executives with homes in two treaty countries.

Reviewed 2026-09-29. Research, not advice.