🇬🇧 United Kingdom: visas, tax & cost of living

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

The US taxes its citizens on worldwide income wherever you live, so you keep filing US returns abroad. The Foreign Earned Income Exclusion and the foreign tax credit are what stop you being taxed twice.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

India taxes residents on worldwide income; your status depends on the days you spend in India (broadly 182 or more in the year). As a non-resident (NRI) you are taxed only on Indian-source income, and the relevant double-tax treaty allocates the rest.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

Germany taxes residents on worldwide income; you become resident through a home available to you (Wohnsitz) or a habitual abode of more than six months. As a non-resident you are usually taxed only on German-source income, and where one exists a double-tax treaty with the destination decides who taxes what.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

France taxes you on your worldwide income if your tax home (domicile fiscal) stays there, broadly when your household, main home, main job or main economic interests are in France, so moving abroad alone may not end it. Once you genuinely settle elsewhere you are usually taxed only on French-source income, and tax treaties typically prevent paying twice through an exemption or a foreign tax credit, but treat any figures as estimates and check your situation.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

If Spain still counts as your tax home (roughly 183+ days in the country in a year, or your main base of life and income sits there), Spain taxes your worldwide income at IRPF rates, so what you earn abroad usually counts too. The sting is softened by double-tax treaties and a foreign-tax credit, plus the Article 7.p exemption that can shelter work done abroad up to around 60,100 euros a year, but treat every figure as an estimate and check your own case before you file.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

Italy generally treats you as a tax resident if for most of the year (roughly 183 days or more) your home, family or registration ties are here, and residents are taxed on worldwide income wherever they live. The relief is usually a foreign tax credit for tax already paid abroad, often shaped by Italy's double-taxation treaties, so the same income should not be taxed twice.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

Canada taxes you on residency, not on holding the passport, so as long as the CRA still treats you as a resident (kept home, family or strong ties) you generally owe Canadian tax on your worldwide income. The relief is usually a foreign tax credit for tax you already paid abroad, often topped up by a tax treaty, though the exact amounts are only estimates until you check your own case.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Working-holiday visa: yes, ages 18-35

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

If you stay an Australian resident for tax purposes, Australia generally taxes your worldwide income wherever you live, with residency turned on the moment your real home and ties are here (a continuous stay of roughly 6 months can be enough). To soften double tax, you can usually claim a Foreign Income Tax Offset for tax already paid abroad, capped at the Australian tax on that income, and treaties may help too, so treat these figures as estimates and check your own case.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Working-holiday visa: yes, ages 18-35

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

If Brazil still counts you as tax-resident, usually triggered by a permanent visa, a temporary visa plus a job, or roughly 183 days in the country within any 12 months, the Receita Federal taxes your worldwide income, so you keep filing the annual return wherever you live. The relief is real but partial: tax paid abroad can normally be credited against what you owe in Brazil under a treaty or recognised reciprocity, so most people are not taxed twice on the same income.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a travel authorization (an ETA) before you board. Apply online, pay the small fee, and keep the approval with your passport.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

Mexico taxes you on your worldwide income once you count as a tax resident, which usually means your main home or your center of life is here (very roughly, spending more than about 183 days a year can tip the balance). The good news is the SAT lets you credit foreign income tax you already paid, and Mexico's double-taxation treaties mean the same money should not normally be taxed twice.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

If you stay a resident citizen, the Philippines taxes your worldwide income, but once you genuinely live and work abroad you usually count as a non-resident citizen and are taxed only on income from Philippine sources. The exact line depends on how long you are out and your ties back home, so treat these as estimates, and a foreign tax credit can offset tax already paid abroad.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

If Nigeria still counts you as resident, roughly 183 or more days in the country in a year, or you keep a home, habitual abode or close family and economic ties there, you are generally taxed on your worldwide income, not just what you earn in Nigeria. There is usually a foreign tax credit, and Nigeria's tax treaties, so tax you already paid abroad can typically be set against your Nigerian bill, but treat these figures as estimates and check the current rules before you file.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.

Visiting

You need a visa, arranged at a consulate before you travel. Plan ahead: gather the documents, book the appointment, and allow time for processing.

Passport validity: Passport must be valid for the whole of your stay.

Heads-up: Since 25 February 2026 the ETA is enforced: visa-exempt visitors, Europeans included, cannot board without one. It now costs GBP 20 and covers repeated visits of up to 6 months each for 2 years or until your passport expires.

At the border: Valid passport plus, for visa-exempt nationals, an Electronic Travel Authorisation linked to that passport.

Working remotely

No dedicated nomad visa; the usual route is a standard residence permit.

Tax and residency

Statutory Residence Test, per tax year (6 April to 5 April): you are resident if you meet an automatic UK test (183 days or more in the UK, your only home in the UK for 91 days or more in a row with at least 30 days there in the year, or full-time work in the UK) or the sufficient ties test, and meet no automatic overseas test (fewer than 16 days in the UK, or 46 if you were not resident in the 3 previous tax years). Residents are taxed on worldwide income; since 6 April 2025 the 4-year foreign income and gains regime can relieve foreign investment income and profits of a trade carried on wholly abroad for newcomers after 10 years abroad, but not employment earnings. (estimate)

Vietnam treats you as a tax resident once you spend roughly 183 days there in a calendar year (or any rolling 12 months) or keep a permanent home, and residents are taxed on worldwide income at progressive rates of around 5% to 35%; there is no foreign-earned-income exclusion, but Vietnam's tax treaties and a foreign tax credit usually stop the same income being taxed twice.

Practical

Currency: GBP. Cost of living: high.

Healthcare: If you are not ordinarily resident, NHS hospital treatment in England is charged at 150% of the national NHS rate; A&E (unless you are admitted) and GP care as a temporary patient are free, and EU visitors can use their EHIC. For visits under 6 months the NHS tells you to take out medical insurance.

Driving: Many non-EU licence holders can drive on their own licence for up to 12 months, while EU, EEA and Swiss licences are valid for the whole short stay; an International Driving Permit is not generally required.