Tax Digest Issue 288 October 2026

Why should you buy Tolley's Tax Digest Issue 288: Expatriate Employee Update

This digest covers detailed, expert guidance on abolition of domicile from the tax rules and its replacement by the statutory residence basis; abolition of the remittance basis; residence rules from 6 April 2025 for the Temporary Repatriation Facility (TRF) and Overseas Workday Relief (OWR); the TRF and the TRF charge; Foreign Income and Gains (FIG) rules from 6 April 2025; OWR from 6 April 2025; transitional rules up to 5 April 2028; planning issues; and much more.