INTERNATIONAL – INDIVIDUALS
If you are an internationally mobile employee, whether coming to work in the UK or working overseas, on a temporary or permanent basis, we can offer specialist advice on your tax situation and help you achieve the best outcome. It is possible to be tax resident in more than one country at the same time so let us help plan your working arrangements and clarify what can often be a confusing situation. Apart from tax obligations, the National Insurance situation may also need to be resolved and we can deal with this simultaneously.
Domicile for UK tax purposes has a different meaning to residence and affects specific areas of the UK tax code. In the main these areas are concerned with claiming the remittance basis of tax and inheritance tax matters. If you have a domicile query or are a non UK domiciliary, we should be pleased to offer our expert advice and recommendations to mitigate tax. Action should be taken as soon as possible and ideally before arrival in the UK.
The UK now has a Statutory Residence Test which is actually a collection of tests to determine whether a person is UK tax resident. It is no longer sufficient to be present in the UK for fewer than 90 days in a tax year and if tax residence is important to your tax affairs, you should have a review to ensure that you are meeting all relevant criteria.