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Recent Tax Q&A's

To view more tax Q&A's visit the Archive Directory

• Non Domiciles - Royalty Income
• Settlor interested trust - resident but non-dom
• Becoming UK Non Resident
• Sale of refurbished investment properties
• non resident landlord scheme
• Interest Balance on Mixed accounts as of 5/4/08
• P85 and UK/NZ Residency
• How to claim double tax relief on UK pensions
• capital gains tax and non-dom
• Remittance basis, bed and breakfast
• Personal allowance for non residents after 2010
• UK Dividends collected in a Cypriot Company
• Non-dom £30,000 charge
• Cyprus or North Cyprus
• tax implications on inheriting half a house
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home | Non UK Residents

Non UK Resident Tax Planning

Non resident and offshore tax planning

New - Free Tax Help for Non UK Residents!

Members can access our new Non UK Resident Tax Consultancy Section.

This includes detailed scenario based tax planning Q&A's. New Q&A's are to be added to this daily.



FREE Articles: Establishing Non-Residence
Part 1 - How to become non-resident
In this article we look at how to establish non UK residence status . . . keep reading

Part 2 - Convincing HMRC you are non-resident
In this article we look at the practical steps that should be taken to help strengthen a claim for non-residence . . . keep reading

Part 3 - 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 4 - 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


Latest Non UK Resident Tax Q&A's

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Non Residence - Online Tools & FREE Guides
FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2014/2015: How To Cut Your Tax To ZeroFREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2014/2015: How To Cut Your Tax To Zero
March 2014
This brand new (March 2014) 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 . . . keep reading

FREE DOWNLOAD - Tax Planning For Temporary Non Residents In 2013/2014FREE DOWNLOAD - Tax Planning For Temporary Non Residents In 2013/2014
13/02/2013
Leaving the UK for a short period of non residence can be an attractive option particularly if there are significant tax benefits to doing so. In this guide we look at just what UK tax advantages you . . . keep reading

FREE DOWNLOAD - Tax Planning & The 2013 Statutory Residence Test - 2013 EditionFREE DOWNLOAD - Tax Planning & The 2013 Statutory Residence Test - 2013 Edition
14 January 2013
In this guide we provide detailed guidance as to how the new Statutory Residence rules will work (based on the latest December 2012 proposals) and the tax planning opportunities available to anyone le . . . keep reading

Working Overseas - The Complete Tax GuideWorking Overseas - The Complete Tax Guide
January 2013
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. In this guide we look in detail at . . . keep reading

Non resident CGT toolNon 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 i . . . keep reading

Non residence calculator 2013+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 . . . keep reading


Reducing tax for Non UK Residents
OECD proposals to change the international tax treatment of websites and ecommerce activitiesOECD 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 establi . . . 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 fro . . . keep reading

FREE DOWNLOAD - Working Overseas: The Complete Tax Planning Guide 2014/2015FREE 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 ov . . . keep reading

ATED changes in the 2014 Budget and how to own UK property going forwardATED 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 w . . . keep reading

FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2014/2015: How To Cut Your Tax To ZeroFREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2014/2015: How To Cut Your Tax To Zero
March 2014
This brand new (March 2014) 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 . . . keep reading

Interesting case on making a "clean break" to establish non UK residence - latest developmentsInteresting 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 . . . keep reading

Tax planning for non UK resident owning UK property investment companyTax 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 pro . . . 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 . . . keep reading

Leaving the UK and making a distinct break - two recent Tribunal decisionsLeaving 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 Pra . . . keep reading

Non residence before April 2013 - recent developmentsNon residence before April 2013 - recent developments
02/12/2013
If you left the UK prior to 6 April 2013, establishing non UK residence under the "old" non residence provisions can be difficult. In this article we look at recent 2013 Commissioners cases . . . keep reading

Capital gains tax changes for non residents holding UK propertyCapital gains tax changes for non residents holding UK property
25/11/2013
Non UK residents are exempt from UK CGT on disposals of UK property providing they aren't used for the purposes of a trade. There is one caveat in that to prevent individuals building up large gains . . . 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?
22/11/2013
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 . . . keep reading

Top Tax Planning Uses For Offshore TrustsTop Tax Planning Uses For Offshore Trusts
11/11/2013
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 advis . . . keep reading

When UK residents can use an offshore company for good business planningWhen UK residents can use an offshore company for good business planning
01/11/2013
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 exemptio . . . keep reading

Non Resident Income Tax Calculator 2013Non Resident Income Tax Calculator 2013
18/10/2013. 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 . . . keep reading

Tax residence for a fiscal nomad - before and after 6 April 2013Tax residence for a fiscal nomad - before and after 6 April 2013
16/10/2013
Fiscal nomads look to avoid being tax resident in any overseas jurisdiction. Where someone leaves the UK its often asked whether they can establish non residence if they won't be basing themselves in . . . keep reading

Temporary non residence tax calculatorTemporary non residence tax calculator
23/09/2013. Even though you may receive UK income or capital gains as a non UK resident you can still be subject to UK tax. Special provisions are in place to catch "temporary non-residents" . . . keep reading

How non residents can eliminate income tax on UK rental incomeHow non residents can eliminate income tax on UK rental income
20/09/2013
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 ba . . . keep reading

Best practice guidelines to establish company as non residentBest practice guidelines to establish company as non resident
02/09/2013
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 guide . . . keep reading

The Non Resident Landlord Scheme and How To Complete Form NRL1The Non Resident Landlord Scheme and How To Complete Form NRL1
02/08/2013
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 inclu . . . keep reading

Investing in UK Property Tax Efficiently - A Case StudyInvesting in UK Property Tax Efficiently - A Case Study
10/07/2013
In this article we look at a typical scenario where a non UK resident individual wants to purchase UK property. We consider the income tax, CGT and IHT planning opportunities . . . keep reading

Using an offshore structure to trade tax efficientlyUsing an offshore structure to trade tax efficiently
01/07/2013
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 . . . keep reading

Tax Checklist: Moving back To The UKTax Checklist: Moving back To The UK
20/05/2013
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

Bed & breakfasting shares as a non residentBed & breakfasting shares as a non resident
15/05/2013
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 . . . keep reading

Tax planning for non-residents owning UK property investment companiesTax planning for non-residents owning UK property investment companies
12/04/2013
Many individuals hold their UK properties in a UK company. When these individuals move overseas and lose UK residence they will often hold onto their property company. In this article we look at the U . . . keep reading

Protecting Your Privacy with NomineesProtecting Your Privacy with Nominees
10/04/2013
Using an IBC as a nominee or for re-invoicing purposes are two common uses for offshore companies. A nominee arrangement is not really in itself a tax-saving option, although the privacy benefits woul . . . keep reading

Selling UK business assets as a non UK resident free of UK capital gains taxSelling UK business assets as a non UK resident free of UK capital gains tax
05/04/2013
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 or six complete tax years (depending on the . . . keep reading

Leaving the UK and how to avoid tax timing trapsLeaving the UK and how to avoid tax timing traps
27/03/2013
If you're leaving the UK and are looking to establish non residence, careful consideration of your leaving date and your circumstances at the date of your departure can have a big impact on your UK ta . . . keep reading

Where is your "home" for the purposes of the new Statutory Residence TestWhere is your "home" for the purposes of the new Statutory Residence Test
20/03/2013
Following a request from one of our site members we've looked in more detail at the question of where you have your home, for the purposes of the new Statutory Residence Test (SRT). This is unfortunat . . . keep reading

Tax free residence in Monaco on a budgetTax free residence in Monaco on a budget
22/02/2013
Part of gaining residency in Monaco requires buying or renting a property. However, whilst property in Monaco can be expensive, this article looks at how thanks to new rules for residency in Andorra, . . . 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:

OECD proposals to change the international tax treatment of websites and ecommerce activities
07/04/2014
OECD proposals to change the international tax treatment of websites and ecommerce activities 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?
28/03/2014
Reduction in ATED to £500,000 - should non-residents structure via personal ownership or a trust? 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
26/03/2014
FREE DOWNLOAD - Working Overseas: The Complete Tax Planning Guide 2014/2015 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
21/03/2014
ATED changes in the 2014 Budget and how to own UK property going forward 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
FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2014/2015: How To Cut Your Tax To Zero
March 2014
FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2014/2015: How To Cut Your Tax To Zero This brand new (March 2014) 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
Interesting case on making a "clean break" to establish non UK residence - latest developments
25/02/2014
Interesting case on making a "clean break" to establish non UK residence - latest developments 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
24/02/2014
Tax planning for non UK resident owning UK property investment company 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?
27/12/2013
How should you purchase UK property as a non-resident given the 2015 changes? 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
16/12/2013
Leaving the UK and making a distinct break - two recent Tribunal decisions 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
Non residence before April 2013 - recent developments
02/12/2013
Non residence before April 2013 - recent developments If you left the UK prior to 6 April 2013, establishing non UK residence under the "old" non residence provisions can be difficult. In this article we look at recent 2013 Commissioners cases and the vital ingredients necessary to establish non residence . . . keep reading
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