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Non UK Resident Tax Planning

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Non Residence - Online Tools
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 if you are exempt. Available for Gold Members only. . . . 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 It incorporates the latest draft guidance issued by HMRC that applies from April 2013. Available for Gold Members Only. . . . keep reading


Reducing tax for Non UK Residents
Tax Checklist:Moving back To The UKTax 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 TrustsTop 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 statementNon 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 residentSelling 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 incomeHow 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 UKUK 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 UKCollecting 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 companyEstablishing 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 decisionThe 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 residentBest 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 2012How 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 LLCThe 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 basisThe 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 BVIThe 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 NICTraders 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+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 toolNon 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 abroadTax 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 residentBed & 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 basisRecent 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 applyHow 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?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 efficientlyUsing 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 taxUsing 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 planningWhen 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 UKRecent 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 UKWhen 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 residentsOvercoming 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 testEstablishing 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 residenceLatest 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


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:

Tax Checklist:Moving back To The UK
09/01/2012
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
Top Tax Planning Uses For Offshore Trusts
02/01/2012
Top Tax Planning Uses For Offshore Trusts 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
Non resident and non dom changes in the 2011 Autumn statement 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
Selling loan notes free of CGT after you're non resident 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
How non residents can eliminate income tax on UK rental income 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
UK corporation tax planning after you've left the UK 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
Collecting tax from non residents trading in the UK 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
Establishing non residence for tax purposes by going abroad as an employee of your own company 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 Gaines-Cooper decision 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
Best practice guidelines to establish company as non resident 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
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