UK Expats

If you live or work overseas, or are planning to do so, your tax status will almost certainly be affected by your change of residence from the UK to overseas.

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The rules around taxation as an expat can be a complex area and there are many factors to consider.

Living and working overseas

If you are considering moving or working overseas careful planning in advance is required to avoid any potential unexpected tax liability. As well as your changed UK tax status, the tax laws in your new country of residence will need to be taken into account.

Statutory Residence Test

First you need to consider the new expat criteria as defined by the tax authorities in the Statutory Residence Test.

This will help you work out;

  • How any UK investment income will be treated
  • The implications of selling any UK assets (e.g. property)
  • The Inheritance Tax and Capital Gains Tax rules

As a result you will also need to have your contract(s) reviewed to take into account your changed tax status.

Expat tax advice on leaving the UK

Once you have established your status our experts can help you plan your financial affairs to the best tax effect. Areas to consider would be:

  • Advising on tax treatment of income, both in the UK and overseas
  • Considering tax efficient asset disposal
  • Dealing with investments
  • Inheritance Tax planning

Before leaving the UK our advisors will let you know what you need to do in terms of compliance and letting HMRC know about your change in circumstances.

Non-resident tax returns

As well as tax planning, it is also important to know your new filing obligations in both countries. We can help you avoid any penalties by ensuring that:

  • All tax returns required are identified and,
  • are completed accurately and
  • are filed on time to avoid any late filing penalties

Tax planning on returning to the UK

This is obviously the counterpart to tax planning on leaving the UK. Similar issues have to be considered to ensure tax is lessened and pitfalls avoided.

Expat tax mitigation experts

Our specialists are experienced in advising expats on tax mitigation and efficient tax planning in all these areas.

To speak to one of our personal tax experts please contact our specialist team of expat advisors

Meet the team

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Contact us

Please contact us for assistance on expat tax matters and we will respond to you shortly.

 

    UK Expatshttps://www.alliotts.com/expertise/private-client-advisory/uk-expats/
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    Jane
    Thackstone

    Partner

    View Jane's profile

    Jane is a qualified Chartered Tax Adviser and Chartered Accountant.  She has over 20 years’ experience providing tax advice, planning and compliance services to High Net Worth individuals, families and Trustees.

    Jane advises on a wide range of areas but specialises in:

    • Inheritance/estate tax planning
    • Residence issues around the statutory residence test
    • Probate
    • Personal tax services and advice, including complex tax returns
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    Sarah Messruther | Alliotts

    Sarah
    Messruther

    Manager - Mixed Tax

    View Sarah's profile

    Sarah is a qualified Chartered Accountant and Chartered Tax Adviser. She has worked at Alliotts for ten years, after a career change from teaching. She started in our audit and accounts teams, before transferring to our tax team in 2018. Her role involves a variety of taxes and areas: personal and corporate tax advisory; individual, companies and trusts compliance.
    She is carving out a niche in advising on tax and international mobility, perhaps inspired by a letter about her own position during a stay in China.

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    Gerry Hollingsworth | Alliotts

    Gerry
    Hollingsworth

    Personal & Trust Tax Manager

    View Gerry 's profile

    Gerry is a Chartered Tax Advisor and Fellow of the Association of Taxation Technicians. He has over 30 years of experience in all aspects of private client tax. Gerry works with a wide range of clients, including high net worth individuals in all areas of personal tax including compliance and tax planning.

    Gerry has expertise in the taxation of private businesses and partnerships, all aspects of personal income (including UK and non-UK landlords) and capital gains, and inheritance tax matters.

    In addition, Gerry has a special expertise, coupled with extensive experience, of advising our clients about the implications of tax residency and domicile matters according to individual and personal circumstances in order to enable tax efficient outcomes.

    Gerry is recognised for his ability to build strong relationships with his clients to really understand what is important to them and their families, which enables the best possible support and advice that works for the long term. He takes a proactive approach and provides our clients with clear advice on the complex UK tax rules as they impact their financial transactions.

    Gerry also works with colleagues across the world through connections in our international network, Alliott Global Alliance when there are cross-border issues.