Residency considerations

This schedule sets out the scope of services we will provide.

The purpose of this schedule is to clearly define what is and is not included in the scope of our work.

This schedule should be read in conjunction with our engagement letter and our standard terms of business.

As part of our agreed services, we will:

• Review your personal circumstances in line with HMRC’s Statutory Residence Test using the information and confirmations you provide to us
• Determine your UK residency status for the relevant tax year
• Explain how your residency status impacts your UK tax obligations
• Advise on UK tax treatment of your overseas income and gains based on your residency status

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

The following work is outside the scope of this service unless separately agreed in writing:

• Advice on domicile status or inheritance tax implications
• Tax planning in connection with arrival in or departure from the UK
• Disclosure or regularisation of historic non-UK income/gains
• Preparing tax returns for overseas jurisdictions
• Giving advice on overseas tax jurisdictions

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

You agree to:

• Provide full and accurate information about your travel history, ties to the UK, and global income
• Disclose any plans to leave or return to the UK that could affect your residency status
• Inform us promptly of any changes to your personal or financial circumstances relevant to residency
• Cooperate fully with any additional information requests necessary to assess your position

We agree to:

• Apply HMRC’s Statutory Residence Test to determine your residency status
• Provide clear, practical guidance on your UK tax obligations based on residency
• Identify potential areas of risk or complexity in your residency position
• Maintain confidentiality and provide advice in line with current UK tax law and HMRC guidance