Non UK Resident Tax Planning Articles

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Establishing Non Residence
Part 1 - Establishing non residence before April 2013
In this article we look at how to establish non UK residence status keep reading

Part 2 - Non-resident checklist
Surely when you move overseas you just buy a new place, move your belongings over and that's it? Well not quite. Moving to another country involves a major lifestyle change and as well as all the pers keep reading

Part 3 - The new statutory residence test from April 2013
The new statutory residence test applies from 6 April 2013. In this free article we look at how the new test applies and when you can use this to avoid being UK resident keep reading





Reducing tax for Non UK Residents
Restructuring UK property holdings in advance of the new tax transparency changes Restructuring UK property holdings in advance of the new tax transparency changes
16/05/2016
The government has proposed that from April 2017, foreign companies and other non-UK vehicles holding UK residential property will be regarded as transparent for inheritance tax purposes, regardless of the domicile status of the underlying beneficial owner or settlor. In this Practitioner Zone article we consider restructuring options keep reading

Tax implications of Brexit Tax implications of Brexit
05/05/2016
In this article we look at some of the direct tax and indirect tax implications of leaving the EU keep reading

Questions HMRC may ask when assessing the residence of an offshore company Questions HMRC may ask when assessing the residence of an offshore company
03/05/2016
If you're planning on setting up an offshore company to avoid UK corporation tax on the profits of a UK trade or capital gains, one of the difficulties is ensuring that the central management and control is based overseas. In this article we look at some of the questions that HMRC may raise in an enquiry into the residence of an offshore company keep reading

FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2016/2017: How To Cut Your Tax To Zero FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2016/2017: How To Cut Your Tax To Zero
19 April 2016
This brand new (April 2016) edition of our best selling offshore tax planning book tells you what you need to know to take advantage of offshore opportunities and slash your UK tax bill. It's a pretty comprehensive look at plenty of UK and offshore tax planning techniques including residence, domicile, emigration, using offshore companies and trusts, buying property overseas and much more. keep reading

Profits from trading in UK property - more on the Budget anti avoidance rules targeting treaty planning Profits from trading in UK property - more on the Budget anti avoidance rules targeting treaty planning
01/04/2016
The Budget statement includes the announcement of measures to ensure that all profits arising from trading, developing or dealing in UK land and property will be within scope of UK tax, irrespective of the absence of a UK Permanent Establishment. In this article we look at the effect of the changes in detail keep reading

Property development and trading by offshore entities after the 2016 Budget Property development and trading by offshore entities after the 2016 Budget
23/03/2016
The 2016 Budget included changes to the UK tax treatment of offshore property development companies. In this Practitioner zone post we look at these changes keep reading

Structuring UK tax residence the right way Structuring UK tax residence the right way
15/03/2016
In this Practitioner Zone report we look at how to structure UK tax residence under the Statutory Residence Test and illustrate the key points with some factual examples keep reading

Why your spouse's residence can have a big impact on your tax residence Why your spouse's residence can have a big impact on your tax residence
17/02/2016
Under independent taxation, spouses are taxed independently. However, when looking at tax residence, the residence status of your spouse can have a big effect on your UK tax liability. In this article we look at the issues with your spouses tax residence and its impact for you keep reading

Using a Qualified Domestic Trust for UK and US tax planning purposes Using a Qualified Domestic Trust for UK and US tax planning purposes
20/01/2016
Establishing a Qualified Domestic Trust (QDOT) can be very attractive for US tax purposes. It can also be attractive when planning for UK tax. This Practitioner Zone report looks at when and how a QDOT can be used for UK and US tax planning keep reading

The latest case on how to determine the source of interest for tax purposes The latest case on how to determine the source of interest for tax purposes
04/01/2016
Determing the source of interest is important for a number of reasons and in particular when determining whether income tax should be deducted at source (or can be removed by a double tax treaty or the EU Interest & Royalties Directive). In this article we look at the latest case that looks at how to determine the source of interest keep reading

Non resident partners and UK tax Non resident partners and UK tax
21/12/2015
Following a members tax question we've looked at the tax position of non resident partners. This article looks at how non UK resident partners are taxed in the UK and how they could structure their affairs to reduce UK tax keep reading

Change in HMRC practice on treaty residence Change in HMRC practice on treaty residence
15/12/2015
In this article we look at the recent change in HMRC practice for dual resident companies under the terms of certain double tax treaties keep reading

Tax Checklist: Moving back To The UK Tax Checklist: Moving back To The UK
26/11/2015
Following a request from one of our members we've put together a checklist covering the key tax issues for anyone planning to move back to the UK. keep reading

Tax analysis of the 3 main ways for foreign buyers to purchase UK property Tax analysis of the 3 main ways for foreign buyers to purchase UK property
23/11/2015
There have been a huge number of changes to the tax treatment of foreign buyers purchasing UK property. Whilst it used to frequently be advised to purchase via an offshore company this is now less likely to be the case. In this Practitioner Zone article we compare the 3 main ways to purchase UK property keep reading

UK corporation tax planning after you've left the UK UK corporation tax planning after you've left the UK
17/09/2015
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

Top Tax Planning Uses For Offshore Trusts Top Tax Planning Uses For Offshore Trusts
31/07/2015
In this article we'll provide a summary of some of the top tax planning opportunities for offshore trusts. There are now numerous anti avoidance provisions that can apply, however for the well advised there are still options available to use these tax efficiently. keep reading

Diverted profits tax and UK property Diverted profits tax and UK property
01/07/2015
The Diverted Profits Tax applies at a rate of 25% on profits from land transactions after 1 April 2015. In this article we look at the latest guidance on how the Diverted Profits Tax applies to property transactions keep reading

Coaching Club E Guide:Non-Residents Buying UK Property After April 2015 Coaching Club E Guide:Non-Residents Buying UK Property After April 2015
In this Coaching Club E-Guide we provide a very detailed analysis of the latest rules that apply to non UK residents purchasing UK property. We include a review of all the current provisions as well tax planning options keep reading

When you can qualify for tax relief on UK pension contributions as a non-resident When you can qualify for tax relief on UK pension contributions as a non-resident
19/06/2015
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

FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2015/2016: How To Cut Your Tax To Zero FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2015/2016: How To Cut Your Tax To Zero
June 2015
This brand new (June 2015) edition of our best selling offshore tax planning book tells you what you need to know to take advantage of offshore opportunities and slash your UK tax bill. It's a pretty comprehensive look at plenty of offshore tax planning techniques including residence, domicile, emigration, using offshore companies and trusts, buying property overseas and much more. keep reading

Bed & breakfasting shares as a non resident Bed & breakfasting shares as a non resident
18/05/2015
This article is in response to a question we received relating to how the bed & breakfast rules apply to a non resident planning to move back to the UK. We look at the CGT exemption available for non residents and how this interacts with these share matching rules keep reading

Best practice guidelines to establish company as non resident Best practice guidelines to establish company as non resident
15/04/2015
Ensuring that the central management and control of an offshore company is overseas is essential to establish the company as non UK resident. In this article we look at some of the best practice guidelines that you should adhere to in order to establish your offshore company as non resident keep reading

The Non Resident Landlord Scheme and How To Complete Form NRL1 The Non Resident Landlord Scheme and How To Complete Form NRL1
08/04/2015
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 UK residents can use an offshore company for good business planning When UK residents can use an offshore company for good business planning
18/02/2015
The main income tax anti avoidance rules relating to UK residents using offshore companies are contained in the transfer of asset provisions. These rules are very wide in scope but there is an exemption where there is a sound business reason for the use of the company. In this article we look at how this exemption operates keep reading

Can you use a UK agency company to trade in the UK tax free? Can you use a UK agency company to trade in the UK tax free?
We've looked in a previous article at how the UK taxman treats offshore companies providing goods or services in the UK. Now we're going to look at one particular aspect of this, namely how having a UK agent to act on your behalf can impact on any UK tax liability. This article is a Platinum/Practitioner Members article keep reading

Examples showing how to establish non residence and still qualify for PPR relief Examples showing how to establish non residence and still qualify for PPR relief
11/02/2015
In this Practitioners Zone article we run through a couple of examples showing when and how an individual can retain non residence as well as still retaining an entitlement to PPR relief on a UK property keep reading

Non Resident Income Tax Calculator Non Resident Income Tax Calculator
Even if you have established non UK residence status this doesn't necessarily mean that you have no liability to UK income tax. This useful tax calculator will tell you whether you will be subject to UK income tax. You simply follow the step by step instructions. keep reading

Planning considerations for buying residential property after the non resident CGT charge Planning considerations for buying residential property after the non resident CGT charge
02/02/2015
In this Practitioner Zone article we look at some of the main tax planning considerations for non residents owning UK residential property from April 2015. keep reading

Alternative offshore jurisdictions Alternative offshore jurisdictions
In this Gold Members article we look at some alternative offshore companies and trusts that are not commonly considered but can still achieve nil foreign tax. This is particularly important given many of these are not blacklisted as many of the traditional offshore jurisdictions are keep reading

What a teleworker needs to know about tax treaties What a teleworker needs to know about tax treaties
07/01/2015
As teleworking is becoming more and more popular we thought we'd look at how a tax treaty would impact on someone working on the tax position for someone operating remotely. keep reading


Latest Non Resident Tax Questions

Tax Articles on Non UK Resident Status

We have a lot of tax articles covering non UK resident issues in our Emigration section. Here's a selection:

Restructuring UK property holdings in advance of the new tax transparency changes Restructuring UK property holdings in advance of the new tax transparency changes
16/05/2016
The government has proposed that from April 2017, foreign companies and other non-UK vehicles holding UK residential property will be regarded as transparent for inheritance tax purposes, regardless of the domicile status of the underlying beneficial owner or settlor. In this Practitioner Zone article we consider restructuring options keep reading

Tax implications of Brexit Tax implications of Brexit
05/05/2016
In this article we look at some of the direct tax and indirect tax implications of leaving the EU keep reading

Questions HMRC may ask when assessing the residence of an offshore company Questions HMRC may ask when assessing the residence of an offshore company
03/05/2016
If you're planning on setting up an offshore company to avoid UK corporation tax on the profits of a UK trade or capital gains, one of the difficulties is ensuring that the central management and control is based overseas. In this article we look at some of the questions that HMRC may raise in an enquiry into the residence of an offshore company keep reading

FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2016/2017: How To Cut Your Tax To Zero FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2016/2017: How To Cut Your Tax To Zero
19 April 2016
This brand new (April 2016) edition of our best selling offshore tax planning book tells you what you need to know to take advantage of offshore opportunities and slash your UK tax bill. It's a pretty comprehensive look at plenty of UK and offshore tax planning techniques including residence, domicile, emigration, using offshore companies and trusts, buying property overseas and much more. keep reading

Profits from trading in UK property - more on the Budget anti avoidance rules targeting treaty planning Profits from trading in UK property - more on the Budget anti avoidance rules targeting treaty planning
01/04/2016
The Budget statement includes the announcement of measures to ensure that all profits arising from trading, developing or dealing in UK land and property will be within scope of UK tax, irrespective of the absence of a UK Permanent Establishment. In this article we look at the effect of the changes in detail keep reading

Property development and trading by offshore entities after the 2016 Budget Property development and trading by offshore entities after the 2016 Budget
23/03/2016
The 2016 Budget included changes to the UK tax treatment of offshore property development companies. In this Practitioner zone post we look at these changes keep reading

Structuring UK tax residence the right way Structuring UK tax residence the right way
15/03/2016
In this Practitioner Zone report we look at how to structure UK tax residence under the Statutory Residence Test and illustrate the key points with some factual examples keep reading

Why your spouse's residence can have a big impact on your tax residence Why your spouse's residence can have a big impact on your tax residence
17/02/2016
Under independent taxation, spouses are taxed independently. However, when looking at tax residence, the residence status of your spouse can have a big effect on your UK tax liability. In this article we look at the issues with your spouses tax residence and its impact for you keep reading

Using a Qualified Domestic Trust for UK and US tax planning purposes Using a Qualified Domestic Trust for UK and US tax planning purposes
20/01/2016
Establishing a Qualified Domestic Trust (QDOT) can be very attractive for US tax purposes. It can also be attractive when planning for UK tax. This Practitioner Zone report looks at when and how a QDOT can be used for UK and US tax planning keep reading

The latest case on how to determine the source of interest for tax purposes The latest case on how to determine the source of interest for tax purposes
04/01/2016
Determing the source of interest is important for a number of reasons and in particular when determining whether income tax should be deducted at source (or can be removed by a double tax treaty or the EU Interest & Royalties Directive). In this article we look at the latest case that looks at how to determine the source of interest keep reading