What is dual residence?
It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.
If you are resident in the UK and another country, you have to look at the double taxation agreement between the two countries to find out where you should pay tax.
If you have a dual residency with the UK and another country, then a double taxation agreement may prevent you from being taxed twice on the same income. The HMRC Helpsheet 302 provides further information on dual residency.
There is a list of the current double taxation agreements on GOV.UK.
If you are dual resident in the UK and a country that does not have a double taxation agreement with the UK, then you can usually set off tax paid in one country against tax due in the other country.