Non UK Resident Tax Planning Articles

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Reducing tax for Non UK Residents
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

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
March 2015
This brand new (March 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

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

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

The latest on CGT for non-residents selling UK residential property The latest on CGT for non-residents selling UK residential property
04/12/2014
In this article we look at the latest HMRC announcements on how CGT will apply for non-residents selling UK residential property. keep reading

Non resident partners and UK tax Non resident partners and UK tax
27/10/2014
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

Using a UK double tax treaty to work in the UK free of UK income tax Using a UK double tax treaty to work in the UK free of UK income tax
20/10/2014
The general rule is that if you have a UK employment the earnings from that employment are subject to UK income tax. This applies irrespective of your residence status. However, this is not the full story, as the terms of a UK double tax treaty will impact on this. In many cases these treaties can be used to exempt any UK salary from UK income tax. In this article we take a detailed look at the use of double tax treaties to avoid UK income tax on UK employment income keep reading

Changes to PPR relief from 2015 - What needs to be done now to maximise relief Changes to PPR relief from 2015 - What needs to be done now to maximise relief
18/09/2014
There will be some significant changes to how Principal Private Residence (PPR) relief operates from April 2015. In this Practitioners article we look at what needs to be done before this date to ensure that you maximise relief keep reading

Latest case on transfer of assets abroad provisions Latest case on transfer of assets abroad provisions
05/09/2014
In this article we summarise the latest 2014 case on the transfer of asset abroad provisions. These provisions are hugely important if you're considered transferring a business or other assets to an offshore company or trust keep reading

HMRC state new non-resident CGT charge won't apply to certain companies HMRC state new non-resident CGT charge won't apply to certain companies
18/08/2014
HMRC have announced that the new non-resident CGT charge that will apply from April 2015 won't apply to certain companies. In this Gold Members article we look at when the non-resident CGT charge won't apply keep reading

2014 Update: UK, US and EU Automatic exchange of information 2014 Update: UK, US and EU Automatic exchange of information
11/07/2014
In this Practitioner Zone article we look at the different treaties, agreements and procedures that provide for international exchange of information for tax purposes between the UK, US and EU countries as well as the latest 2014 changes keep reading

2014 Worldwide Residence & Personal Tax Planning Calculator 2014 Worldwide Residence & Personal Tax Planning Calculator
This is a very useful tax calculator. It allows you to select from over 150 countries and view information on the tax residency requirements, how income tax applies and the income tax rates. This is only available to Practitioner members keep reading

Will you be subject to UK national insurance contributions when working abroad? Will you be subject to UK national insurance contributions when working abroad?
18/06/2014
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

Recent cases on the source of interest for UK tax purposes Recent cases on the source of interest for UK tax purposes
11/06/2014
In this UKTaxClub article we look at two recent cases that determine where the source of interest is for UK tax purposes. This is important as UK source interest paid to a non-resident is subject to UK basic rate tax at source keep reading

FREE DOWNLOAD - Tax Planning For The Statutory Residence Test: 2014/2015 FREE DOWNLOAD - Tax Planning For The Statutory Residence Test: 2014/2015
21/05/2014
The new Statutory Residence Test ("SRT") applies from April 2013 and aims to provide a comprehensive method of clearly establishing when an individual will (and won't) be UK resident. In this guide we provide detailed guidance as to how the new rules apply and the tax planning opportunities available. keep reading

Overlap between ATED and the new non resident CGT charge Overlap between ATED and the new non resident CGT charge
08/05/2014
In this UKTaxClub article we look at the overlap between the new CGT chargh for non residents from 2015 and the existing ATED provisions. keep reading

A review of the Governments proposals for non-residents selling UK property from April 2015 A review of the Governments proposals for non-residents selling UK property from April 2015
30/04/2014
In this UKTaxClub.co.uk report we look in detail at the latest proposals for a CGT for non UK residents selling UK residential property from April 2015. We look at how and when the new charge will apply, how tax is be collected, how residential property will be defined and which structures will be effected keep reading

OECD proposals to change the international tax treatment of websites and ecommerce activities OECD proposals to change the international tax treatment of websites and ecommerce activities
07/04/2014
The OECD has issued a discussion draft to look at the way that websites and ecommerce activities are taxed internationally. In this article we look at the proposals including the new permanent establishment rule keep reading

Reduction in ATED to £500,000 - should non-residents structure via personal ownership or a trust? Reduction in ATED to £500,000 - should non-residents structure via personal ownership or a trust?
28/03/2014
Changes to the "enveloped property" rules mean that anyone holding UK residential property via a company will have to consider whether they will be affected by the new £500,000 threshold from 2016. They effectively have three choices (1) Do nothing, (2) De-envelope the property or (3) Use an offshore trust holding structure possibly with a Private Trust Company. In this article we look at these three options. keep reading

FREE DOWNLOAD - Working Overseas: The Complete Tax Planning Guide 2014/2015 FREE DOWNLOAD - Working Overseas: The Complete Tax Planning Guide 2014/2015
26/03/2014
If you're working overseas either as a permanent move or under a short term secondment you should carefully consider the tax planning opportunities available to you. Many people look to go and work overseas. One of the key considerations will be achieving the tax advantages that go with working overseas. In this book we look in detail at the tax planning issues and opportunities that everyone should be considering when they move overseas. keep reading

ATED changes in the 2014 Budget and how to own UK property going forward ATED changes in the 2014 Budget and how to own UK property going forward
21/03/2014
The reduction in the ATED threshold announced in the 2014 Budget means that as from 2015 and 2016 there will be significantly more properties caught by these rules. In this Practitioner Zone article we look at how non UK domiciliaries should own UK property following these changes. keep reading

Interesting case on making a "clean break" to establish non UK residence - latest developments Interesting case on making a "clean break" to establish non UK residence - latest developments
25/02/2014
For anyone looking to establish non UK residence before April 2013, one of the requirements is to establish a "clean break" on the departure from the UK. In this Gold members article we look at one recent case before the tax tribunal and how they approached the issue of whether there is a clean break. keep reading

Tax planning for non UK resident owning UK property investment company Tax planning for non UK resident owning UK property investment company
24/02/2014
Many individuals own UK properties via UK companies. This article looks at tax planning if the shareholders become non UK resident. In particular the tax position of any funding, restructuring the property ownership and the CGT position. keep reading

How should you purchase UK property as a non-resident given the 2015 changes? How should you purchase UK property as a non-resident given the 2015 changes?
27/12/2013
We've been asked by a few of our site members how UK property should be purchased by non-residents given the changes to CGT in 2015. It is too early to make definitive decisions, however even at this stage there are quite a few issues to consider. We look at the current options and preferred strategies in this Gold member article keep reading

Leaving the UK and making a distinct break - two recent Tribunal decisions Leaving the UK and making a distinct break - two recent Tribunal decisions
16/12/2013
Although we have the new statutory residence test that applies from April 2013 the pre 2013 rules need to be considered for anyone who wants to establish non residence before 6 April 2013. In this Practitioners article we look in detail at two recent Tribunal decisions (one where the taxpayer won and one where they lost) and in particular at the issue of making a distinct break with the UK 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:

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

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
March 2015
This brand new (March 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

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

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

The latest on CGT for non-residents selling UK residential property The latest on CGT for non-residents selling UK residential property
04/12/2014
In this article we look at the latest HMRC announcements on how CGT will apply for non-residents selling UK residential property. keep reading