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Non UK Resident 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


Latest Non UK Resident Tax Q&A's

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Non Residence - Online Tools & FREE Guides
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 It incorporates the latest draft guidance issued by HMRC .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
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

FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2013FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2013
April 2013 Edition
This brand new (April 2013) 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

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

Changes to the 5 year non residence requirement for CGT?Changes to the 5 year non residence requirement for CGT?
08/02/2013
It's well known that in order to leave the UK and sell your assets free of UK capital gains tax ('CGT') you usually need to remain non-resident for at least five complete tax years. However, what's . . . 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

The latest updates to the Statutory Residence Test and Company Exit ChargesThe latest updates to the Statutory Residence Test and Company Exit Charges
02/01/2013
The provisions of the 2013 Finance Bill have some important implications for both individuals and companies looking to migrate from the UK. In this article we comment on the latest provisions and how . . . keep reading

UK corporation tax planning after you've left the UKUK corporation tax planning after you've left the UK
31/12/2012
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 indi . . . keep reading

The end of the Swiss "Lump Sum" tax regime?The end of the Swiss "Lump Sum" tax regime?
07/12/2012
The Swiss "Lump Sum" (also known as the "Forfeit") regime has been a highly attractive option for UK expats looking to reduce their taxes. By paying a fixed amount of tax irrespect . . . 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
03/12/2012
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

Trading in the UK with a UK company/LLP and how to minimise taxTrading in the UK with a UK company/LLP and how to minimise tax
30/11/2012
If you're a non UK resident looking to carry out any business activities in the UK you should carefully consider whether there could be a charge to UK tax, and if so how this can be mitigated. In this . . . keep reading

How non residents can eliminate income tax on UK rental incomeHow non residents can eliminate income tax on UK rental income
19/11/2012
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

Using an offshore structure to trade tax efficientlyUsing an offshore structure to trade tax efficiently
12/11/2012
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

The latest on the connection factors for the new statutory residence testThe latest on the connection factors for the new statutory residence test
29/08/2012
One of the key principles that applies from the current proposals for the statutory residence test, is the idea of "connection factors". In this article we look at these connection factors i . . . keep reading

Establishing non residence when working abroad -- what if you return early?Establishing non residence when working abroad -- what if you return early?
06/07/2012
If you're leaving the UK to work overseas you would often look to establish non UK residence from the date of your departure to the date of your return under the special provisions outlined in HMRC6.O . . . keep reading

Changes to the Statutory Residence TestChanges to the Statutory Residence Test
02/07/2012
The Government has published the responses to the consultation on the new Statutory Residence Test. The consultation is ongoing but they've already announced a number of amendments to how the Statutor . . . keep reading

Malta as a tax haven in 2012Malta as a tax haven in 2012
11/06/2012
Malta can still be highly attractive if you're looking to reduce your tax liability. However, there have been a number of changes for 2012 which tighten up the requirements. In this article we look at . . . keep reading

When non UK resident companies are within the UK corporation tax regimeWhen non UK resident companies are within the UK corporation tax regime
06/06/2012
Foreign businesses should be able to undertake significant UK activity without triggering tax liabilities but they need to be careful. If not structured correctly they may find that apparently minor c . . . keep reading

Tax planning when investing in UK propertyTax planning when investing in UK property
30/05/2012
We're often asked for any tax planning opportunities where a UK non-resident and non-domiciled individual wishes to purchase a UK property. In this article we look at some of the tax planning issues a . . . keep reading

In which countries can you still benefit from the UK personal allowance if you're non UK resident?In which countries can you still benefit from the UK personal allowance if you're non UK resident?
16/04/2012
The UK personal allowance (currently £8,105 for most people) exempts a specific amount of income from the charge to income tax. If you're a UK or other EEA citizen you will be able to claim the person . . . keep reading

A look at some of the issues with the Statutory Residence TestA look at some of the issues with the Statutory Residence Test
30/03/2012
In this article we look at some of the issues and problems with the statutory residence test (SRT) as it's currently drafted. Some of these points will be considered as part of the ongoing consultatio . . . keep reading

Latest case on UK residenceLatest case on UK residence
26/03/2012
Establishing non UK residence is always a popular topic with our members. In this article we take a look at the latest Tribunal decision on UK residence and consider how it will affect anyone looking . . . keep reading

Points to watch out for in the "connection factors" for the statutory residence testPoints to watch out for in the "connection factors" for the statutory residence test
21/03/2012
Although the statutory residence test has been delayed until at least 6 April 2013, it's still well worth understanding how the proposed rules apply. In particular, your actions during tax year 2012/2 . . . keep reading

Directors of UK companies moving abroad and the impact of double tax treatiesDirectors of UK companies moving abroad and the impact of double tax treaties
16/03/2012
Directors moving abroad should ensure that they carefully consider their tax status. The terms of double tax treaties in particular can have a big impact on how directors are taxed. This article looks . . . keep reading

Should you sell UK property as a non resident or after you return to the UK?Should you sell UK property as a non resident or after you return to the UK?
06/02/2012
If you're non UK resident and considering a return to the UK at some point in the future, you may be evaluating whether you should sell UK property before or after a return to the UK. In this article . . . keep reading


Latest Non Resident Tax Questions

About Our Editor

Lee Hadnum
The Editor of our website is Lee Hadnum. Lee is a rarity among tax advisers having both legal and chartered accountant qualifications. After qualifying a prize winner in the Institute of Chartered Accountants exams, he also went on to become a chartered tax adviser (CTA).

He worked in Ernst & Youngs Entrepreneurial Services department for a number of years before setting up his own tax planning practice. He is now a full time tax author.

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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:

Tax Checklist: Moving back To The UK
20/05/2013
Tax Checklist: Moving back To The UK 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 resident
15/05/2013
Bed & breakfasting shares as a non resident 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
Tax planning for non-residents owning UK property investment companies
12/04/2013
Tax planning for non-residents owning UK property investment companies 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 UK tax treatment and planning options . . . keep reading
Protecting Your Privacy with Nominees
10/04/2013
Protecting Your Privacy with Nominees 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 would mean it could be used in conjunction with other tax-planning structures. In this article we look at these issues in more detail. . . . keep reading
Selling UK business assets as a non UK resident free of UK capital gains tax
05/04/2013
Selling UK business assets as a non UK resident free of UK capital gains tax 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 date of departure). However this doesn't apply where UK assets are used for the purposes of a UK trade. This article looks at how this applies, what type of business assets could be caught and when/how to avoid the rule . . . keep reading
FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2013
April 2013 Edition
FREE DOWNLOAD - Non-Resident and Offshore Tax Planning 2013 This brand new (April 2013) 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
Leaving the UK and how to avoid tax timing traps
27/03/2013
Leaving the UK and how to avoid tax timing traps 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 tax status. In this article we look at how to avoid tax timing traps . . . keep reading
Where is your "home" for the purposes of the new Statutory Residence Test
20/03/2013
Where is your "home" for the purposes of the new Statutory Residence Test 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 unfortunately one of the least clear areas of the SRT but can determine residence status . . . keep reading
Tax free residence in Monaco on a budget
22/02/2013
Tax free residence in Monaco on a budget 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, Monaco can be just as inexpensive as its main tax free competitor in Europe . . . keep reading
Changes to the 5 year non residence requirement for CGT?
08/02/2013
Changes to the 5 year non residence requirement for CGT? It's well known that in order to leave the UK and sell your assets free of UK capital gains tax ('CGT') you usually need to remain non-resident for at least five complete tax years. However, what's less well known is that the rules will change from 6 April 2013. This article looks at the "Old" and "New" rules applying from April 2013. . . . keep reading
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