Seeking advice prior to coming to the UK or leaving the UK can be extremely valuable in avoiding any unforeseen tax implications. We specialise in residency and domicile issues and are well placed to help you understand some of the complex tax matters and opportunities that may arise as a result of being non-UK domiciled or changing your residency status.

Non-UK domiciled individuals (non-doms) who are resident in the UK can choose to be taxed on their worldwide income or they can make a claim for the remittance basis which means they are only taxed on their UK source income and gains and on overseas income or gains which they bring to the UK.

There are certain scenarios when split-year treatment can be applied if you are coming to or leaving the UK. Our experienced team will be able to look at your specific circumstances and advise on whether this is available to you. This treatment allows you to be non-UK resident for a portion of the year and UK resident for the rest of the year. There are several conditions you are required to meet to make use of split-year treatment so please get in touch with a member of the tax team for further information.

HMRC apply a strict statutory residence test (SRT) to determine when an individual starts and stops being a UK tax resident. Our in-depth understanding of the SRT rules enables us to advise on the optimal timings for arrival / departure from the UK to minimise their UK tax exposure.

If you are a non-resident landlord we are able to help with making sure your UK filing obligations are up to date and that the tax return process is as straight forward as it can be. Now that non-resident individuals are within the scope of UK capital gains tax on UK residential properties, capital gain tax forms must be submitted with within 30 days of disposing of UK property, so it is important to let the team know if you are intending to sell UK property. To summarise, for non-resident landlords, we can assist with:

• non-resident capital gains tax (NRCGT) returns, which have to be filed with HMRC within 30 days of the sale of a UK residential property;
• non-resident landlord (NRL) applications and tax returns, for those who live outside the UK but rent out a UK property; and
• self-assessment tax returns for non-UK residents.