Blevins Franks Spain

UK Long-Term Residence status and what it means for inheritance tax


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Following last week’s episode on the UK’s two residence systems for determining liability to UK taxation, Jon Pemberton, Partner at Blevins Franks, returns to explain Long-Term Residence status, how it differs from the Statutory Residence Test and why it matters for British expatriates.

  • When did the UK introduce its Long-Term Residence Regime, and why?
  • What are the different purposes the Statutory Residence Test and Long-Term Residence status serve?
  • How does Long-Term Residence work? What are they key points people need to know?
  • How does being a non-Long-term Resident in the UK benefit British expatriates in Spain?
  • If you have any questions on the podcast topic contact Blevins Franks today.

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    Blevins Franks SpainBy Blevins Franks Spain