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Non Residence - Online Tools Non resident CGT tool There are various rules to take into account when considering whether you will be subject to CGT as a non resident. Use this handy online tool to immediately guide you through the rules and find out if you are exempt. Available for Gold Members only. . . . keep reading Non residence calculator 2013+ 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 It incorporates the latest draft guidance issued by HMRC that applies from April 2013. Available for Gold Members Only. . . . keep reading

Reducing tax for Non UK Residents Tax Checklist:Moving back To The UK 09/01/2012 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 Top Tax Planning Uses For Offshore Trusts 02/01/2012 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 Non resident and non dom changes in the 2011 Autumn statement 12/12/2011 In this article we look at the changes that were announced in the December 2011 Autumn statement and how they impact on non UK residents and non UK domiciliaries . . . keep reading 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 Collecting tax from non residents trading in the UK 21/11/2011 This is an issue that is commonly raised. Just because a non resident is trading in the UK does this necessarily mean that HMRC can collect the tax? If there are no or only limited provisions to collect the tax this would in practice restrict the actual UK liability. In this article we look at how HMRC can collect tax from non residents and when the provisions won't apply . . . 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 final Gaines-Cooper decision 31/10/2011 The final decision in the Gaines-Cooper saga was delivered by the Supreme Court last week. They dismissed the appeal and effectively reiterated the importance of obtaining detailed advice and not relying on HMRC's "general guidance". In this article we look at the decision in more detail . . . keep reading Best practice guidelines to establish company as non resident 21/10/2011 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 How the new CFC rules will apply from 2012 28/09/2011 New rules for controlled foreign companies (CFCs) are to be introduced in the 2012 Finance Bill. These include significant changes in the CFC regime and a move to a risk based approach. This article looks at how the new CFC regime will operate including the CFC exemptions available . . . keep reading The latest court decision on the UK tax treatment of a US LLC 02/09/2011 The UK tax treatment of US LLC's has been unclear following a 2010 court decision. In this article we look at the appeal decision and how this should restore some clarity to the rules regarding the treatment of US (and in particular, Delaware) LLCs in the UK . . . 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 The EU Savings Directive and the BVI 26/08/2011 There has been an amendment as to how the Eu Savings Directive (EUSD) will apply to the BVI. In this article we look at the EUSD, how it operates and how it has changed as it applies to the BVI . . . 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 Non resident CGT tool 13/07/2011 There are various rules to take into account when considering whether you will be subject to CGT as a non resident. Use this handy online tool to immediately guide you through the rules and find out if you are exempt. Available for Gold Members only. . . . 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 Bed & breakfasting shares as a non resident 08/07/2011 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 Recent case on Partnership residence & the remittance basis 06/07/2011 There can be some significant advantages for non doms in being a partner in a foreign partnership controlled from overseas. In this article we look at the tax advantages in more detail and look at the facts of a very recent case before the First Tier Tax Tribunal . . . 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 Using an offshore structure to trade tax efficiently 06/06/2011 International traders will be concerned with the effective rate of tax on their profits. When profits are significant even slight reductions can lead to sizeable increases in net profits. This article looks at one tax efficient offshore structure. . . . keep reading Using an offshore subsidiary to avoid UK tax 01/06/2011 UK companies looking to expand overseas could use an offshore company to potentially avoid UK corporation tax. This has been made much simpler with the current CFC reforms with the interim changes applying to small and medium sized companies as well as large international groups. In this article we look at how a UK company could use an offshore subsidiary without being caught by the CFC rules . . . keep reading When UK residents can use an offshore company for good business planning 30/05/2011 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 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 When HMRC can challenge disposals after you've left the UK 06/05/2011 If you're planning to leave the UK to avoid CGT, ensuring that you correctly time any disposal is crucial. The benefit of course is that individuals who are non UK resident and non UK ordinarily resident are usually exempt from UK CGT on investment assets. In this article we look at the importance of timing and the main occasions when HMRC can argue there is still a UK CGT charge even though you sold as a non UK resident . . . keep reading Overcoming problems with offshore companies for UK residents 22/04/2011 One of our longstanding members has submitted a question which we think would be of interest to many other members considering using offshore companies. In this article we look at potential problems with using an offshore company. . . . 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 Latest cases on company residence and ordinary residence 13/04/2011 In this article we look at the appeals against the Laerstate and Tucza decisions. The first related to corporate residence and the second ordinary residence status. The latter appeal in particular will have significant implications for anyone coming to the UK to work . . . keep reading More

Latest Non Resident Tax Questions Use of a trust by non residents prior to a return to UK residence - USERNAME: wiseowl New high net worth individual scheme in Malta - USERNAME: SuzanneC Becoming non resident and extracting dividends free of income tax? - USERNAME: warling Bed and breakfasting shares as a non resident to avoid CGT - - USERNAME: wiseowl 90 day average when leaving the UK and establishing non residence - USERNAME: charliebrown Establishing non residence status when leaving the UK but remaining a UK employee - USERNAME: charliebrown CGT base cost of shares after becoming UK resident - USERNAME: wiseowl Tax for UK LLP with non resident partners - USERNAME: leoctt Making a clean break from the UK and establishing non residence - USERNAME: vassouras CGT exemption for UK shares sold by non resident - USERNAME: Gem Questions on moving overseas to avoid CGT - USERNAME: Gem Getting a UK certificate of tax residence - USERNAME: teluu Holding UK property in own name or via UK company as a non resident? - USERNAME: gbruin 5 year CGT rule for non residents and the remittance basis - USERNAME: vassouras Days in the UK for UK residence purposes - USERNAME: groldeng Purchasing UK property with non resident family member - USERNAME: shakim Establishing non residence in 2012 - USERNAME: vassouras Non UK resident and tax on UK/Foreign income - USERNAME: Khan Moving overseas to reduce corporation tax - USERNAME: mulbury1 Company tax treatment under the UK-Estonia double tax treaty - USERNAME: Andre Non residence and UK tax on income - USERNAME: tulip99 90 day and 183 day non resident tests - USERNAME: EldJ090949 Leaving the UK to receive foreign income free of UK tax - USERNAME: fyodor Transfer UK properties to offshore company to avoid CGT - USERNAME: RobertP Benefit of split year treatment when leaving the UK? - USERNAME: plzp Transfer property to offshore trust and UK CGT - USERNAME: dellis Residence status for 2011/2012 - USERNAME: Graeme Tax on interest free loan from offshore trust - USERNAME: rammer1962 S737 ITA 2007 and foreign tax planning - USERNAME: rammer62 Stautory residence test delayed until April 2013 - USERNAME: bachus More

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: