Around half of our members are non UK domiciliaries. Have a look around the site and you'll see why. We provide more tax planning reports and guidance via the forum for non doms than probably any other website.

Inside the members area you'll find lots of specialist tax planning articles for non doms taking account of the new 2008 changes.

Making the most of non UK domicile status can lead to massive tax savings. If you're interested in:

• Establishing non UK domicile when you leave the UK
• Claiming non UK domicile
• Retaining an overseas domicile whilst you're in the UK
• Learning how the Revenue approach domicile issues
• How the new £30,000 remittance tax charge works
• Making use of the remittance basis of tax to avoid income tax
• Using non UK domicile to avoid UK Inheritance tax
• Avoiding Capital Gains Tax by using the remittance basis

We have numerous articles covering both the changes applying from April 2008 as well as more general tax planning articles for non UK domiciliaries.

Members can e-mail any tax queries directly to the author of the popular tax planning book 'Tax Savings Tactics for Non UK Domiciliaries'

Tax Planning For Non UK Domiciliaries Can non doms raise debt over exempt assets to avoid the remittance rules? Non doms subject to the remittance basis will be looking at opportunities to benefit from overseas income or gains without triggering the remittance rules. This article looks at one specific opportunity in connection with the exempt property rules. In particular whether non doms could 'have their cake and eat it' by raising debt over exempt assets and accessing overseas income free of UK tax . . . keep reading Tax Saving Tactics for Non Doms This unique tax planning book is essential reading for all non doms. It gives you the lowdown on the latest rules as well as what you can and can't do to reduce your UK taxes. It looks in detail at the many new exemptions and concessions available and is invaluable for any non doms looking to make the most of the new loopholes. . . . keep reading How Non Doms can still have a tax free overseas investment portfolio The new tax rules for non doms make it less attractive for many non doms to claim the remittance basis, especially if they're long term UK residents. This article looks at how they can still have significant overseas investment assets and escape UK tax . . . keep reading Can non doms use a company to avoid the £30,000 tax charge? The £30,000 tax charge is a huge blow for many non doms and arranging your affairs to ensure you won't have to pay this additional tax charge is crucial. This article looks at whether you can hold overseas investments via a company to avoid the £30,000 tax charge. . . . keep reading Non doms and overseas property in 2008 Non Doms that own overseas property will need to carefully consider the scope of UK tax on property income and gains taking into account the new rules that apply to Non Doms from April 2008. This article looks at how Non Doms will be taxed on overseas property from 2008 and some tax planning opportunities . . . keep reading UK tax for resident non domiciliaries working abroad after April 2008 The 2008 tax changes for non doms have brought a lot of changes. This article looks at how non doms working abroad after April 2008 will be taxed in the UK. . . . keep reading Offshore Bonds for Non Doms For any non doms looking at ways to hold assets abroad without being liable to the £30,000 annual charge, identifying overseas investments that don't crystallise income can be crucial. This article looks at the pros and cons of offshore investment bonds for non UK domiciliaries. . . . keep reading 'Breakeven' income and capital gain levels for paying the £30,000 non dom tax charge Non UK domiciliaries who have been UK resident for more than 7 of the last 10 tax years will be subject to the new £30,000 remittance tax charge, if they claim the remittance basis. This article looks at when it's worthwhile claiming the remittance basis and in particular the 'breakeven' levels of overseas income or capital gain required. . . . keep reading Establishing non UK domicile after April 2008 The Revenue won't typically consider your domicile status unless it's relevant in determining an immediate tax liability. This article looks at one option for establishing non UK domicile after April 2008. . . . keep reading Capital gains tax and the remittance basis Any non doms that may be realising capital gains offshore after April 2008 will need to understand how the new rules operate. This article looks at how overseas capital gains will be taxed for non UK domiciliaries after April 2008. It also looks at the impact of the £30,000 annual tax charge and how overseas tax can dramatically alter the UK tax planning options. . . . keep reading Planning for the £30,000 remittance tax charge This article looks at the current status of the provisions and exactly what you can do to minimise your tax bill. It considers how the £30,000 tax charge operates, the potential planning areas and the strategies you could put in place to avoid it. . . . keep reading Income tax on overseas pensions in 2008 Anyone receiving an overseas pension may be entitled to beneficial income tax treatment. This article looks at the tax treatment of overseas pensions for UK residents whether they are UK domiciled or non domiciled. It also considers the impact of the remittance tax rules that apply to non UK domiciliaries after April 2008. . . . keep reading Nominating overseas income or capital gains for the £30,000 non dom tax charge The 2008 Budget and subsequent Finance Bill announced that the £30,000 remittance tax charge is to be based on overseas unremitted income or gains. This means that anyone subject to this charge will need to nominate overseas income or gains which would be subject to the UK tax charge. This article looks at this in detail based on the current provisions in the Finance Bill. . . . keep reading How non doms can use the £2,000 de minimis rule to avoid the £30,000 tax charge Any non UK domiciliaries faced with the new remittance tax charge will be interested in how the £2,000 de minimis limit operates. This article reviews the provisions of the 2008 Finance Bill and explains how the de minimis limit can be used to save additional UK tax. . . . keep reading Using offshore trusts and companies after April 2008 There have been a number of tax changes - particularly to non UK domiciliaries that apply from April 2008. As such this article in intended as a summary of how UK residents will be taxed in relation to any offshore trusts or companies that they set up or are beneficiaries/shareholders of. . . . keep reading Using the exemptions to avoid remitting income after April 2008 As is well known Non UK domiciliaries who are taxed on the remittance basis are only taxed to the extent that income or gains are remitted to the UK. Therefore any cases where income or proceeds can be brought into the UK without being classed as a 'remittance' will clearly be advantageous. This article looks at some of these exemptions provided in the 2008 finance bill. . . . keep reading Can Non Doms still remit cash tax free by making gifts to family overseas after the 2008 legislation? In the past a common method for non UK domiciliaries to avoid the remittance rules was by gifting overseas assets to a family member who could then bring the asset into the UK. This article explains if and how this is still possible after the changes to apply from 6 April 2008. . . . keep reading Buying a property in the UK via an offshore company as a non UK domiciliary A common tax planning technique for non UK domiciliaries is to purchase a UK property via an offshore company. The advantage of this is principally in terms of Inheritance tax, as a non UK domiciliary would be exempt from UK IHT on the overseas shares. We'll take a look at some of the practicalities in this article. . . . keep reading Changes in the 2008 Finance Bill for Non Doms The 2008 Finance Bill was published on 27 March 2008. It's a huge document and over the course of the next few weeks we'll be looking at some of the key provisions in detail. It has fleshed out the earlier guidance from the Revenue and allows detailed analysis of the tax planning opportunities. In this article we provide a summary update of some of the key provisions and changes to the original proposals. . . . keep reading Transferring assets to a child to avoid the £30,000 tax charge The 2008 Budget announced that the new £30,000 annual tax charge that can apply to some non UK domiciliaries with overseas unremitted income or capital gains won't apply to individuals under the age of 18. This article looks at the opportunities for avoiding this charge by transferring overseas income and assets to children. . . . keep reading Some numerical examples to show how the £30,000 tax charge could apply after the Budget The 2008 Budget statement and recent Finance Bill included some significant changes to the operation of the new £30,000 tax charge. We've looked at them in another article, however it's worthwhile running through some numbers to see how they could apply. This article explains how the new rules could operate and includes numerical examples to illustrate the key points. . . . keep reading Remitting £30,000 free of income tax The Revenue have confirmed that transfers of overseas income back to the UK to pay for the £30,000 tax charge won't be taxable as remittances by non UK domiciliaries. This article looks at how this will apply in practice and runs through some figures illustrating the effects. . . . keep reading Common tax planning Q&A's for non doms after the 2008 Budget The 2008 budget changed and to a large extent watered down a number of the original provisions to apply non UK domiciliaries after 5 April 2008. This article takes at look at some common Q&A's that people may have regarding the new rules in light of the budget changes. . . . keep reading How the £30,000 annual tax charge works after the 2008 Budget This charge was first announced in the 2007 Pre Budget Report, however the 2008 Budget has now significantly changed this (along with many of the other original proposals). It's a lot more complex but on the whole much more favourable to non UK domiciliaries. This article takes a look at the impact of the new changes. . . . keep reading New 2008 Budget Changes This is a list of the key changes that may effect out members as announced in the 2008 Budget. It focuses on the key income tax and CGT changes in particular the amendments to the treatment of non UK domiciliaries after 6 April 2008. . . . keep reading More

Non UK Domicile Tax Book

If you've not already bought our Offshore Tax Planning Book, you will find this an excellent source of information for making the most of (or establishing) non UK domicile status. Non Resident and Offshore Tax Planning is a comprehensive book that covers how to establish non UK domicile status, how to reap the benefits and how to claim it.

As well as looking in detail at the concepts of residence and domicile it explains how the remittance basis works for income tax and CGT, and how to avoid income and gains being remitted (and therefore taxed) in the UK. It also looks at the impact on inheritance tax, and how non UK domicile status can influence the use of offshore trusts and companies.

Non UK Domicile Articles