Cross Border taxation and the individual:
Italy and the UK

The residency of the individual is central. The taxpayer may be resident in the UK, Italy or even both countries simultaneously. Residency is a question of fact; there is no choice in the matter. It is a question of physical presence but the individual taxpayer can, by changing where he/she is and for how long, alter their place of residency. This allows a certain degree of flexibility.

E.g. if you live all year in Italy and have investments and pensions in the UK, you are likely to be taxed at source and will therefore need to arrange not to be taxed in the UK, an important part of which is to comply with Italian tax law.