As you're probably aware, losing your UK resident status can be a very important tax break. If you're non UK resident you are exempt from UK income tax on overseas income and can avoid UK capital gains tax as well.

Actually determining when you are and when you aren't UK resident can therefore have a big impact on your UK tax bill.

In this section we include all articles concerning non UK residence.

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Reducing tax for Non UK Residents Making the most of your tax free capital gains whilst non resident 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 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? 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? 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 Reducing UK tax when you sell UK property as a non resident Many non residents are looking to sell UK property. Ascertaining whether to sell whilst abroad or after a return to the UK can have important tax implications. This article looks at the UK tax position and the reliefs and exemptions available. . . . keep reading Download - UK tax residence calculator If you're interested in finding out whether you could qualify as non UK resident try this simple tax calculator. By providing responses to a series of questions it assesses whether you are UK resident or not. . . . keep reading Extracting cash from UK properties as a non resident tax efficiently Many people who leave the UK own UK properties that they hold as investments. This could be a case of letting the previous main residence when they leave the UK as a source of additional income, or alternatively they may hold a number of investment properties that they retain after leaving the UK. This article looks at the tax options for extracting cash from these properties. . . . keep reading Step by Step guide to completing the form P85 when you leave the UK to establish non UK residence You'll probably be completing a form P85 when you leave the UK to tell the Revenue of your departure. This article goes through in detail how to complete this form and includes step by step instructions including explaining why the Revenue want to know the information they're asking for. It includes screenshots of the actual form to illustrate the points. . . . keep reading Can you be non UK resident if you spend more than 90 days in the UK? Revenue guidance states that you'll be classed as UK resident if you're in the UK for more than 90 days (on average) per tax year in the UK. However, this is not the same as the legal position and a review of some previous cases shows it isn't the end of the matter. . . . keep reading Becoming non UK resident in 2008 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 2008 you could look to secure your non UK residence position. . . . keep reading Residence and domicile - more information from the Revenue on their 2008 proposals The Treasury have published a consultation document following on from their residence and domicile announcements in the pre budget report. It doesn't contain draft legislation yet, but nonetheless it's still very useful as it gives more details on the nature of the changes they're proposing. Here's our quick guide to the consultation document . . . keep reading Do you need to establish residence overseas when you leave the UK? When you leave the UK it's important to be able to show that there is a clear intention to establish a home overseas. Many people ask whether it is essential that a tax residence overseas is established in order to obtain non UK residence status. This article looks at the advantages & disadvantages of establishing an overseas residence. . . . keep reading Offshore tax article - UK company owners moving overseas and planning for non UK tax residence It's frequently the case that a person may be UK resident but intends on becoming non UK resident at some point in the future. In relation to a UK company owner what they're looking for are any options available to them to reduce the rate of UK tax that they're paying. This article gives you some food for thought to reduce UK taxes. . . . keep reading Non Residents returning to the UK after living overseas You may plan on moving overseas permanently, but for many this does not turn out to be the case. For whatever reason they return to the Uk after having been non UK resident for a number of years. This article goes through the tax implications of non residents returning to the UK. . . . keep reading Reducing UK taxes by taking advantage of your non residence status Non UK residents have some significant tax advantages - however just how widespread are they and what do they cover? This article looks at the non residency exemption in detail and assesses how income tax, capital gains tax and inheritance tax can be minimised. . . . keep reading Avoid being UK ordinary resident to save UK tax When looking at your UK tax status, you need to be looking at your residence, ordinary residence and domicile status. It's ordinary residence status that can be overlooked, and this is the subject of this article. Establishing non UK ordinary residence can be particularly beneficial for individuals coming to work in the UK for a few years. This article looks at how ordinary residence status is determined for such individuals and the implications for saving tax. . . . keep reading When will you be UK tax resident? People look to leave the UK and move overseas for a variety of reasons including personal, social and financial. At the top of the list though in my experience expats leave due to obtain the significant tax benefits of non UK residence status, as well as getting away from the general deterioration in society. For some when they leave the UK, that will be it, and they will never return. Undoubtedly in tax terms this is the best option. If you leave the UK permanently and never return your UK status is never really in doubt and you would be non UK resident. As a non resident you would be exempt from UK tax on your overseas income and gains, therefore any overseas investments for example would be completely free of UK tax. However, this is not a practical option for many. They are happy to leave the UK and live overseas but would not completely sever ties with the UK, and would be looking to return. This may be for holidays, to see family, attend to UK business etc. The residence and domicile position of those who return to the UK is not as clear cut as the 'permanent' emigrants, and they would always be an easy target for the UK taxman. This article looks at two key changes these people should be aware of. . . . keep reading More

Tax Books covering non UK resident status

Special Offer Buy any of our books and you'll also receive a complimentary electronic copy of our comprehensive tax guide 'How to Save Tax 2007/2008' - worth £19.95

If you've not yet purchased our offshore tax planning books, we would recommend that as a first step you consider these as they provide a thorough 'grounding' in UK emigration and non resident tax issues:

Non Resident and Offshore Tax Planning Book
Around 200 pages of detailed guidance including how to avoid UK tax by losing UK residence/domicile, using offshore company's and trusts and buying UK and overseas property.

Here's a quick snippet of some of the non resident content in this guide:

2.1 Why do Residence & Domicile Matter?
2.2 Becoming Non-Resident
2.3 The Importance of 'Ordinary Residence'
2.4 Residence in a Nutshell
2.5 Why 'Domicile' is So Important
2.6 Watch Out for this Inheritance Tax Trap

3. How to Become Non-Resident
3.1 What You Stand to Gain
3.2 Convincing the Taxman You Are Non-Resident
3.3 How to Avoid Timing Traps
3.4 How the Taxman Decides Residence Status

To see what's in the book view the Contents of Non Resident & Offshore Tax Planning

The Worlds Best Tax Havens Book
Detailed guidance on 25 of the worlds top tax havens, and how you can you use them to slash your tax bill.

To see what's in the book view the Contents of The Worlds Best Tax Havens

These are printed books with 200+ pages of offshore tax planning information, for only £24.95. Click on the picture above for more information

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: