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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
2014 Worldwide Residence & Personal Tax Planning Calculator2014 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 o . . . keep reading

FREE DOWNLOAD - Tax Planning For The Statutory Residence Test: 2014/2015FREE 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 thi . . . 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

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

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
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?
12/11/2014
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

Non resident partners and UK taxNon 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 af . . . keep reading

Using a UK double tax treaty to work in the UK free of UK income taxUsing 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 . . . keep reading

Changes to PPR relief from 2015 - What needs to be done now to maximise reliefChanges 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 ensu . . . keep reading

Alternative offshore jurisdictionsAlternative offshore jurisdictions
08/09/2014
In this Practitioner Zone report 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 . . . keep reading

Latest case on transfer of assets abroad provisionsLatest 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 o . . . keep reading

HMRC state new non-resident CGT charge won't apply to certain companiesHMRC 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' . . . keep reading

2014 Update: UK, US and EU Automatic exchange of information2014 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 countri . . . keep reading

2014 Worldwide Residence & Personal Tax Planning Calculator2014 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 o . . . 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 primaril . . . keep reading

Recent cases on the source of interest for UK tax purposesRecent 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 U . . . keep reading

FREE DOWNLOAD - Tax Planning For The Statutory Residence Test: 2014/2015FREE 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 thi . . . keep reading

Overlap between ATED and the new non resident CGT chargeOverlap 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 2015A 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 app . . . keep reading

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

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 2014Non Resident Income Tax Calculator 2014
18/05/2014. 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
24/04/2014. 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


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:

Can you use a UK agency company to trade in the UK tax free?
12/11/2014
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
Non resident partners and UK tax
27/10/2014
Non resident partners and UK tax 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
20/10/2014
Using a UK double tax treaty to work in the UK free of UK income tax 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
18/09/2014
Changes to PPR relief from 2015 - What needs to be done now to maximise relief 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
Alternative offshore jurisdictions
08/09/2014
Alternative offshore jurisdictions In this Practitioner Zone report 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
Latest case on transfer of assets abroad provisions
05/09/2014
Latest case on transfer of assets abroad provisions 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
18/08/2014
HMRC state new non-resident CGT charge won't apply to certain companies 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
11/07/2014
2014 Update: UK, US and EU Automatic exchange of information 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?
18/06/2014
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
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Inheritance Tax Planning 2014
Non-Resident and Offshore Tax
Non Dom Tax Saving Tactics
Tax Planning for Companies
Tax For Offshore Companies
Tax Planning For Fiscal Nomads
The World's Best Tax Havens
15 Ways To Reduce Taxes
E-Commerce Tax Planning 2014
Entrepreneurs Relief Guide
Excluded Property Trusts
Family Tax Planning Handbook
IHT Planning For Non Doms
Immigration Tax Planning
Offshore Co's & UK Property
Offshore Structuring 2014
Offshore Tax Secrets 2014
Offshore Teleworking 2014
Royalty Tax Planning 2014
Selling Your Business
Statutory Residence Test 2014
Tax & Termination Payments
Tax For Property Developers
Tax Planning For Dividends
Tax Planning For Family Homes
Tax Planning With LLP's
Tax Planning With SPV's
Tax Planning With Tax Treaties
Tax Planning With Trusts 2014
Tax Planning:Overseas Property
Temporary Non Residents:UK Tax
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Using An Offshore Finance Co.
Where To Base Your Offshore Co
Working Overseas: Tax Planning
CGT Planning If You Emigrate
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