United Kingdom → Vietnam

In plain termsThe UK uses the Statutory Residence Test. Vietnam uses days and abode. Art 4 sits between them. A UK State Pension can be paid in Vietnam; yearly uprating does not.

1. If both claim you

   UK residence uses the SRT (

   yes

   Source HS278 §1 / RDR3 — Statutory Residence Test determines UK residence for CGT

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Dual residence goes to DTA Art 4 on the tax overlay — not by adding the two calendars.

2. If you leave and return

   Temporary non-residence CGT rule exists (

   yes

   Source TCGA 1992 s 10A; HS278 Temporary non-residents and Capital Gains Tax (2026)

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ); max absence years
   5 years

   Source HS278 2026 §2 — non-sole UK residence periods must not exceed 5 years

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   . Remittance basis abolished from
   2025-04-06

   Source GOV.UK — 4-year FIG regime replaced remittance basis on 6 April 2025

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   . FIG regime exists (
   yes

   Source GOV.UK Check if you can claim the 4-year foreign income and gains regime (published 6 Apr 2025)

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ); max years
   4 years

   Source GOV.UK FIG guidance — maximum 4 consecutive years from start of UK tax residency

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   . Gates only — not a computed bill.

3. State Pension geography

   State Pension claimable abroad (

   yes

   Source GOV.UK Claim State Pension abroad — payable if enough UK National Insurance to qualify

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Vietnam on uprating list:
   no

   Source DWP Countries where we pay an annual increase in the State Pension — Vietnam absent from EEA/Switzerland and from the published bilateral uprating list

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   . Annual increase requires listed geography (
   yes

   Source GOV.UK How your pension is affected — yearly increases only in EEA/Gibraltar/Switzerland or listed social-security agreement countries

   Checked Aug 2026 · Band low · Status fresh

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Art 18 is taxing rights, not an annual increase.

Also: visa & stay · decide.