There have been many reported cases of wealthy individuals using residency and domicile to stay living in the UK, without having much of their income taxed in the UK. There have been various attempts to come to terms with such cases, the remittance basis charge for non-UK domiciled individuals and the implementation of the statutory residence test to name just two. However, there are still legitimate, prudent and legal planning opportunities for taxpayers to consider when reviewing their tax affairs as they come to the UK.