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Emigrating to Avoid Tax Selling loan notes free of CGT after you're non resident 05/12/2011 When they sell shares in their companies many business owners receive shares or loan notes in the acquiring company.One of the attractions of this route is a CGT deferral. In this article we look at how a recent case has impacted on anyone planning on becoming non resident and selling loan notes free of CGT on deferred gains. . . . keep reading How non residents can eliminate income tax on UK rental income 28/11/2011 If you're non UK resident and rent out UK property you'll be subject to UK income tax on the rental income. This will fall within the non residents landlord scheme and would initially be subject to basic rate income tax at source for most landlords. In this article we look at the techniques non residents can apply to reduce UK income tax on the rental profits to nil . . . keep reading UK corporation tax planning after you've left the UK 23/11/2011 If you trade via a UK company, the general rule is that it would be subject to UK corporation tax even if the controlling directors or shareholders were non UK resident. However as a non resident individual you may be looking at options to reduce the UK corporation tax charge. In this article we look at the UK tax planning options . . . keep reading Establishing non residence for tax purposes by going abroad as an employee of your own company 04/11/2011 If you want to leave the UK during a tax year and establish non residence from the date of departure one of the best ways is to leave the UK under a full time contract of employment. This article looks at whether you can 'post' yourself overseas as an employee of your own UK company . . . keep reading The new statutory residence test and the split year basis 29/08/2011 Being taxed on the split year basis can have significant benefits for anyone leaving or moving to the UK. However the changes to the residence provisions with the new statutory residence test will also bring changes to the split year rules. In this article we look at the nature of the changes . . . keep reading Traders moving overseas and NIC 10/08/2011 We were asked about this in a post on our forum so we've researched the position in detail. This article looks at the class 2 and class 4 NIC position for anyone self employed moving overseas . . . keep reading Non residence calculator 2013+ 15/07/2011 This useful tax calculator will tell you if you will be UK resident or not based on your specific circumstances and the information you input. It incorporates the latest draft guidance issued by HMRC that applies from April 2013. . . . keep reading Tax deduction for travelling expenses if working abroad 11/07/2011 Following a request from a site member we've looked at the tax rules relating to obtaining tax relief for travel expenses for you and your close family if you work abroad. This article looks at exactly when you will qualify for a tax deduction for your travelling costs . . . keep reading How the new Statutory Residence Test will apply 20/06/2011 On 17 June 2011 more info was provided on how the new Statutory Residence Test will apply from April 2012. In this article we look at how the new Statutory Residence Test will operate and offer some thoughts on the proposed new regime. . . . keep reading 3 or 4 year rule for non residents? 13/06/2011 There has been some recent discussion on whether when calculating the average visits to the UK (for the purpose of the 90 day test), you look at a 3 or 4 year period. In this article we look at the current position . . . keep reading Recent case on exceptional days spent in the UK 11/05/2011 For anyone who ends up spending a significant amount of time in the UK due to circumstances outside of their control, a recent case reinforces just how strict the rules relating to "exceptional days" are. . . . keep reading Establishing non residence and the new 10 day test 20/04/2011 We've had a few e-mails from members concerned about articles in the newspapers that state that HMRC are challenging non residence when an individual spends more than ten working days in the UK in a tax year. In this article we look at this change and clarify the position. . . . keep reading NIC on salary when non resident - USERNAME: steve106 Tax Question: Hi I am Non UK Resident, working under contract for a UK company, i have a UK NT tax code, what would be the situation regards NIC class 1 payments are these aplicable against my salary ? . . . keep reading Points to watch out for when selling a former main residence after you've left the UK 18/03/2011 It's a pretty common scenario. You own your own home in the UK which you occupy as your main residence. At a later date you decide to emigrate, either permanently or for a temporary period. During this period overseas you may well let the property out, however, there may come a time when you decide to sell it. This article looks at the two main ways any capital gain can be mitigated. . . . keep reading The latest 2011 decision on non residence 18/02/2011 There's been a recent court hearing that will be of interest to anyone looking to establish non residence. In line with HMRC and the courts requirements for a distinct break from the UK, this case looks at whether an individual leaving the UK was non resident from the date of departure due to a permanent absence overseas . . . keep reading When you can qualify for tax relief on UK pension contributions as a non-resident 10/12/2010 The ability to make pensions that qualify for UK tax relief is a huge benefit. It's one of the most tax efficient ways to build up a nest egg and is unlikely to see the tax relief restricted in the future due to the promotion of pensions by the Government. This article looks at when and how non-residents can qualify for tax relief on UK pension contributions . . . keep reading Why companies are still migrating overseas 01/12/2010 Although the UK government is keen to make the UK more attractive to international businesses there are still some big name companies transferring their operations overseas. In this article we look at the form of company migrations and the driving forces behind the move overseas . . . keep reading Changes to the form P85 and what they mean 19/11/2010 The form P85 has been revamped with new sections and questions. In this article we look at the key differences from the old form and what they mean . . . keep reading Emigrating from the UK to avoid Inheritance Tax 01/11/2010 Leaving the UK to avoid inheritance tax needs to be looked at completely separately from leaving the UK to avoid income tax or capital gains tax. Following requests from members we've looked in this article at how you would look to emigrate from the UK to avoid inheritance tax . . . keep reading Moving assets offshore for tax purposes Moving assets offshore to avoid tax is often essential to reduce UK taxes. Non UK residents or non UK domiciliaries can be charged to UK tax on UK assets or income but exempt on overseas assets/income. Establishing assets as located offshore can lead to massive tax savings if you fall into one of these categories. This article looks at some of the tax issues involved. . . . keep reading Final round for Gaines Cooper 23/08/2010 Gaines Cooper has received permission to appeal to the Supreme Court. This article looks at the history of the Gaines Cooper decisions and consider the likely issues in the latest (and possibly final) instalment of the Gaines Cooper saga . . . keep reading Review of HMRC draft guidance on company non residence 09/08/2010 One of the key issues in using an offshore company is ensuring it is classed as non UK resident for tax purposes. This will be determined by where the central management and control of the business is carried out. Establishing where the management and control is carried out can be difficult to ascertain. HMRC have recently published some draft guidance on when they will and won't argue an offshore company is UK resident. In this article we provide a brief overview of the impact of this guidance. . . . keep reading 2010 Non-residence checklist 21/07/2010 If you're planning on leaving the UK and establishing non-residence it's essential that you take account of the tax implications and numerous tax planning opportunities available to you. In this checklist we run through around 25 key points that you should be considering . . . keep reading Latest case on non residence (June 2010) and form P86 14/07/2010 The latest case on non residence came before the First Tier Tribunal in June 2010. It concerned an individual working abroad and whether they were UK resident or not. Although it doesn't add much to the law relating to non residence, it's nevertheless well worth considering . . . keep reading Completing the 2010 non residence pages when leaving the UK 14/06/2010 If you've left the UK during tax year 2009/2010 (ie between 6 April 2009 and 5 April 2010) you will need to complete the residence pages of the tax return. In this article we look at how these pages should be completed and exactly why they're asking for the information on the form . . . keep reading The scope of the remittance basis in Ireland and tax planning opportunities 31/05/2010 This article is the first in a series of articles produced by our Irish tax specialist, John Ward. He looks at how the non dom tax regime applies in Ireland, and how non doms can make full use of the remittance basis to avoid Irish tax on foreign income and capital gains . . . keep reading New Zealand as a tax haven in 2010 07/05/2010 Ever fancied emigrating to New Zealand? If you have, their transitional residence status offers some superb tax planning opportunities. In this article we look at the tax benefits of transitional residence in NZ and key points for you to bear in mind if you want to make the most of this attractive tax regime . . . keep reading New case on establishing non residence/non ordinary residence when leaving the UK 23/04/2010 After the recent cases on non residence and non ordinary residence (including the Gaines Cooper, Grace and Tucza cases) you would have hoped that there was some element of certainty as to the law relating to non residence. However a very recent decision of the tax tribunal has made it clear that this is certainly not the case. In this article we look at the latest position for anyone looking to establish non residence and argue there is a 'distinct break' in their activities . . . keep reading Attractive countries to reduce tax Many of our members are looking to move abroad to establish non UK residence and avoid UK taxes. Part and parcel of a low tax strategy is to avoid 'jumping out of the frying pan & into the fire' by establishing residence in a low or no tax jurisdiction. In this article we run through some of the countries that are attractive for any UK emigrants looking to reduce taxes. . . . keep reading Moving abroad to avoid the 50% rate of income tax 16/04/2010 As the top rate of income tax (officially known as the 'additional rate') has increased to 50% as from 6 April 2010, we're often asked "Can I move abroad to avoid this 50% tax rate?". In this article we assess how moving abroad can allow you to avoid the new 50% rate of income tax . . . keep reading More

Non UK Residence and Emigration Articles