This site is for financial advisers only, Click here for the consumer site.

Share
Print
Print Share

Residency/Domicile 

Analysis

Taxation of UK residential property disposals for Non-Resident, Non-Doms

A summary of the likely taxation where a non-resident, non-domicile individual disposes of a UK residential property post 5/4/2017
Coloured housing

Death whilst abroad

So when a UK domicile individual dies abroad, how is the death registered, and how are HMRC informed?
Departure

Moving abroad with confidence

This article provides an overview of some areas that your clients should consider before moving from the UK.
St Pauls

Understanding UK domicile

This article explains the concept of UK domicile and the number of different ways UK domicile can be acquired.
Flower house

UK residential property and the international investor

Nobody knows the prospects for UK residential property in 2016 and beyond, but as the graph shows below, prices have been subject to considerable fluctuations in the last 10 years.
red bus

Remittance to the UK – a taxing decision

This article summarises the key points for international advisers when deciding whether to use the remittance basis of taxation.
Completing forms

UK Statutory Residency Test

View our flowchart that highlights the various criteria involved in the UK Statutory Residency Test, for individuals.
Junk boat

Split year treatment – the detail

Under the UK statutory residency test, you are either UK resident or non-UK resident for a full tax year and at all times for that tax year. If, however, during the year you either leave the UK to live or work abroad, or come from abroad to live or work in the UK, you may be eligible for the tax year to be split into two parts.
Pen and calendar

Succession planning & cross border issue

This article addresses some of the issues an adviser may face when advising an individual who has assets situated in both the UK and other jurisdictions.
map pins

Residency Uncovered

Rachael Griffin examines the new Statutory Residence Test which can be used to determine whether an individual is resident or not in the UK.

Financial Adviser Verification