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Emigrating to Avoid Tax What the 2010 Gaines Cooper judgement means for anyone looking to establish non residence. 24/02/2010 Since the judgement on 16 February there's been a lot of press coverage of its impact- but what has actually changed? In this article we look at the impact of the Court of Appeal decision and what it means for current or prospective non UK residents . . . keep reading Qualifying Recognised Overseas Pension Schemes (QROPS) and investments in UK property 08/02/2010 Following an HMRC amendment in October 2009, this article looks at the UK tax implications of a QROPS investing in UK residential property and why you need be careful as to the location of your QROPS investments. . . . keep reading Tax deduction for travelling expenses if working abroad 22/01/2010 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 Top CGT free countries 20/01/2010 If you want to sell shares in your UK company or UK land and property free of capital gains tax, moving overseas and establishing non UK residence is one of the most effective tax planning options. In this list below we've looked at some of the top international destinations that don't levy CGT. . . . keep reading Establishing non residence when working abroad -- what if you return early? 19/10/2009 If you're leaving the UK to work overseas you would often look to establish non UK residence from the date of your departure to the date of your return under the special provisions outlined in HMRC6.One of the requirements is that the employment is full time and lasts at least a complete tax year. In this article we look at what happens if you return early . . . keep reading Emigrating from the UK to avoid Inheritance Tax 07/10/2009 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 Changes to the personal allowance for non residents from April 2010 10/06/2009 The UK personal allowance (currently £6,475 for most people) exempts a specific amount of income from the charge to income tax. Non UK residents are still charged to UK tax on UK income and therefore being entitled to claim the UK personal allowance can be very beneficial. There were a number of changes to the ability of non residents to claim the personal allowance which were announced in the 2009 Budget. This article looks in detail at the effect of the changes . . . keep reading Non residence after the new guidance in HMRC 6 The Revenue has published new guidance for anyone considering establishing non UK residence, in HMRC 6. The previous guidance (which was in IR20) has been withdrawn. In this article we look at the changes in the new and old guidance for anyone looking to move abroad and establish non UK residence . . . keep reading Traders moving overseas and NIC 15/05/2009 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 Directors, UK tax & double tax treaties 25/03/2009 Directors moving abroad should ensure that they carefully consider their tax status. The terms of double tax treaties in particular can have a big impact on how directors are taxed. This article looks at how double tax treaties impact on directors based overseas . . . keep reading Establishing non residence for tax purposes by going abroad as an employee of your own company 04/03/2009 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 UK Tax planning for e-book (and other copyright) royalties with double tax treaties 20/02/2009 Writing and publishing e-books has become a big business. Many people are writing e-books and some are generating significant revenue. This article looks at UK tax planning for e-book royalties including how double tax treaties can apply and how UK withholding tax can be avoided. . . . keep reading Establishing non residence by going overseas for a settled purpose or for a full time employment 09/02/2009 The Revenue will class you as non resident for tax purposes from the date you leave the UK if you can show that your departure is a permanent departure, for a Settled purpose or under a full time contract of employment. This article looks in more detail at when and how to establish non residence if you go overseas for a settled purpose or under a contract of employment. . . . keep reading Income tax on UK dividends for non residents and the impact of double tax treaties 28/01/2009 Many individuals who leave the UK and establish non UK residence continue to receive UK dividends. Whilst non residents are exempt from UK income tax on overseas income, this does not apply to UK income. This article looks at UK income tax on UK dividends received by non UK residents. It considers both the domestic UK tax position as well as the impact and terms of double tax treaties . . . keep reading Tax Planning with QROPS in 2009 09/01/2009 Qualifying Recognised Overseas Pension Schemes (QROPS) offer numerous tax and non tax benefits to anyone looking to take their pension overseas. This article looks at the benefits and rules behind QROPS as well as the changes in 2008 and the qualifying jurisdictions to outline the opportunities still available. . . . keep reading Becoming non UK resident in 2009/2010 07/01/2009 Losing UK tax residence status is of tremendous importance in avoiding UK taxes. Over the last couple of years the Revenue has been paying closer attention to this on the back of a couple of Commissioners decisions. This article looks at the legal position as well as the changing Revenue treatment of UK residence, and how in 2009/2010 you could look to secure your non UK residence position. . . . keep reading Interview with a tax exile Following on from a post in our forum one of our members contacted us about his experience in leaving the UK for tax purposes. This article is a transcript of the key points made during our online interview with him. . . . keep reading Selling UK business assets as a non UK resident free of UK capital gains tax 21/11/2008 It's well known that anyone moving abroad and becoming non UK resident can avoid UK capital gains tax ('CGT') providing they remain abroad for at least five complete tax years. However this doesn't apply where UK assets are used for the purposes of a UK trade. This article looks at how this applies, what type of business assets could be caught and when/how to avoid the rule . . . keep reading How bonus payments are taxed after you become non UK resident 12/11/2008 There's been a lot of changes to the tax treatment of bonus payments over the past year or so. In this article we summarise the current tax position and consider the impact of the revised HMRC view on bonus payments as well as the subsequent changes to this including the impact of treaty residence . . . keep reading The Non Resident Landlord Scheme and How To Complete Form NRL1 24/10/2008 If you're non UK resident and receive rental income from a UK property you'll certainly need to consider the non resident landlord scheme. This article tells you how the scheme operates and also includes a summary of how to complete the form NRL1 (to receive rents free of UK tax deducted at source) including annoted extracts from the actual form. . . . keep reading When you can qualify for tax relief on UK pension contributions as a non-resident 13/10/2008 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 Using a UK mailing address and UK tax 20/08/2008 How does having a UK mailing address affect your UK tax status? This article looks at how a UK mailing address will impact on both individuals and companies . . . keep reading Using the EIS scheme to completely avoid capital gains tax on any disposals 01/08/2008 The EIS scheme provides for a number of tax advantages for investors. It's not only financial investors that can benefit. Anyone who realises capital gains can significantly reduce their CGT charge by making use of the EIS scheme. This article looks at how to obtain a permanent exemption from CGT by using the EIS scheme. . . . keep reading Transferring assets to an emigrant beneficiary trust to achieve a capital gains tax free disposal 06/07/2008 If you hold assets standing at a substantial capital gain, arranging for the disposal free of capital gains tax could be very lucrative. Actually achieving this in practice though is not straightforward. This article looks at a variation on other planning techniques by using an emigrant beneficiary trust . . . keep reading Making the most of your tax free capital gains whilst non resident 23/06/2008 If you're non resident it makes sense to make full use of your capital gains tax exemption wherever possible. This article looks at how you can use transfers to individuals, UK and offshore companies and trusts to hold assets free of UK capital gains tax. . . . keep reading Top 10 tax planning tips for expatriates 20/06/2008 For any expatriates avoiding or at least reducing UK tax on their income and capital gains will be crucial. In this article we look at 10 of the top tax planning tips for expatriates to reduce and even eliminate their UK taxes . . . keep reading When will the Revenue question non residence status? 26/05/2008 Knowing when the Revenue will question non residence status is essential to ensure that you don't get inadvertently caught out. This article looks at one instance where the Revenue can and do question non residence status. . . . keep reading Will you be subject to UK national insurance contributions when working abroad? 21/05/2008 If you've been posted abroad as well as assessing whether you'll be subject to UK income tax, you'll need to consider whether you'll subject to UK national insurance on your salary. This will primarily depend on the status of the country where you'll be working. This article looks at the different options available. . . . keep reading The hidden dangers in going overseas to avoid capital gains tax Many people think it's a simply a case of leaving the UK, and selling up free of capital gains tax. This article looks at why it's not as straightforward as this, and what pitfalls there are for the unwary. This is essential reading for anyone planning to leave the UK to avoid capital gains tax. . . . keep reading Should you sell or let your former home? 23/04/2008 In the past when you wanted to buy a new house you simply sold the old one. Now, its not that simple and many people are looking to retain their former house, either for financial reasons or personal reasons. Of key importance will be the potential tax implications. As well as if you should sell the property a related question is when you should sell the property. This article equips you with the information you'll need to make an informed decision. . . . keep reading More

Non UK Residence and Emigration Articles