Arabella Saker, partner, law firm Maurice Turnor Gardner in London

Non-resident, non-domicile, expatriate, nationality, citizenship, domicile – I’m getting confused by all these terms. What exactly is non-residency?
“Non-resident” and “expatriate” countries tax individuals on the basis of residence – defined by spending more than a certain number of days or nights there in a year. So you are a non-resident or expatriate if you spend less time there.