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Non-Domiciled Individuals

Navigating personal and business tax complexities for non-domiciled individuals.

Understanding your needs

Whilst the UK tax rules for non-domiciled individuals and their structures are complex and have changed significantly over the past few years, the UK remains an attractive destination for many entrepreneurs and families.

Indeed, the UK  can still be a tax-efficient jurisdiction, certainly for the first 15 years of UK residence.

Until non-domiciled individuals have been UK resident for 15 out of the past 20 tax years, you are able to claim what is called “remittance basis” which means your non-UK income and gains are generally only subject to UK tax if they are “remitted” to the UK.

Our people, your partners

As a non-domiciled individual, our expert advisers can help you to navigate the complexities of the remittance basis rules, whether you are considering a move to the UK, have lived here for a short while or have been here for many years.

We combine in-depth specialist knowledge with practical advice on how to avoid the numerous tax pitfalls and can assist with compliance and reporting requirements.

We also work with professionals in other jurisdictions to review existing wealth holding structures or create new ones (such as trusts) so that they do not need to be collapsed when you move from one jurisdiction to another. 

These structures can be tax efficient if structured correctly whilst meeting your objectives from a succession planning and asset protection perspective too.

If you are an internationally mobile employee, we can also structure your remuneration packages in a tax efficient manner and have considerable expertise in addressing expatriate tax issues.

Not only this, as part of Allinial Global, a network of over 240 leading accounting and business advisory firms based in 80+ countries worldwide, we can also work with tax advisors worldwide regarding your obligations in other jurisdictions, to ensure that an holistic approach is taken and that any UK tax advice provided is streamlined.

How we can help

Our advice spans the following areas of expertise:

  • Pre-UK arrival tax planning, to optimise your UK tax position and allow efficient remittances to the UK
  • Advice on UK income tax, Capital Gains Tax and inheritance planning
  • Advice on your UK residence and domicile position, and determining the exact point you become UK resident
  • Bank account structuring
  • Registering with the UK tax authorities and submitting your UK Self-Assessment tax returns
  • Review of UK tax implications of current trust or corporate structures
  • Setting up structures before you become a UK resident
  • Establishing a UK company
We combine in-depth specialist knowledge with practical advice on how to avoid the numerous tax pitfalls and can assist with compliance and reporting requirements.

Insights

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15 April 2020

Government announces temporary relaxation of UK’s tax residency rules for overseas workers helping with COVID-19

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