Research you can follow back to its sources.
Tax Heaven compares tax relocation, residence rights and second citizenship as three separate questions. Its purpose is to help UK-based individuals and families understand the options, the conditions and the questions to take to appropriately qualified advisers.
Start with primary evidence
We prioritise legislation, tax-authority guidance, government immigration services, court decisions and official programme bodies. Each country profile links to the material used for that research. An announcement, proposal or marketing description is distinguished from an operative rule. Where official information is incomplete or inconsistent, the uncertainty remains a point for further review.
Understand the research depth
The directory covers 50 destinations. Twenty expanded profiles examine the available research in more detail; the other 30 provide brief route summaries. An expanded profile still has a defined scope. A brief overview is an initial research lead, including where a programme has closed, rather than a complete assessment of a country's tax or immigration system.
Read dates carefully
A source's publication date, a law's effective date and the date we checked the source describe different events. A “sources last checked” date records the research review date shown on the profile. It does not mean that every rule took effect on that date or will remain unchanged. Future measures and transition arrangements must be read against their stated commencement dates and eligibility conditions.
Compare costs and conditions together
A published investment threshold is an entry requirement, not a complete budget. Government and professional fees, dependants, property taxes, insurance, renewals and ongoing living costs can materially change the total. Amounts remain in their source currencies unless an exchange rate and its date are expressly stated. Investments can lose value, restrict access to capital or be difficult to sell.
How AI assistance is used
AI-assisted tools help locate sources, organise research and prepare summaries and comparison features. They can make mistakes. Source links, research dates and unresolved questions are provided so readers and their advisers can check the underlying position. The founder's professional background does not imply that he personally reviewed every country profile or provided an individual opinion on its contents.
Use the research within its limits
Tax Heaven provides general information. It does not determine anyone's tax residence, eligibility or legal position, and visiting the site does not establish a professional adviser-client relationship. A residence permit, tax-residence status and citizenship each have their own conditions. Obtain coordinated UK and destination advice before acting. No tax saving, application approval, citizenship outcome or investment return is guaranteed.
Corrections and accountability
If you identify a possible error or change, keep the affected page URL, the disputed statement and the relevant official source so it can be assessed. The founder page identifies the person behind Tax Heaven and the project's approach to accountability.