Pre-entry planning
Pre-entry planning

The following Private Client practice note provides comprehensive and up to date legal information covering:

  • Pre-entry planning
  • Remaining non-resident
  • Incidental duties
  • The remittance basis
  • Capital gains tax issues
  • Pre-entry crystallisation of gains—remittance basis users
  • Capital gains in year of arrival
  • Internationally mobile employees
  • Short-term business visitors
  • Using travel reliefs
  • More...

Pre-entry planning

A person who is planning to come to the UK should consider the possible tax consequences before he arrives here, so as to maximise the chances of reducing or eliminating any UK tax. It will be easier to understand why certain pre-entry planning is necessary if you have first read the Introductory guide to residence and domicile for UK tax purposes, Residence after 5 April 2013 and Domicile Practice Notes.

The extent to which planning is necessary clearly varies by individual: the person who is here for a short-term project, leaving his family in his home country, will have different issues to consider than the person who comes seeking permanent employment, for long-term study, or to get married. Individual advice may thus be necessary and this Note is only a guide. Note in particular that it does not cover planning involving trusts.

Remaining non-resident

The first thing to consider is whether it is possible for the individual to come to the UK without becoming resident here by applying the statutory residence test to the individual's circumstances. See the Residence after 5 April 2013 Practice Note and Non-residents subtopic.

Incidental duties

If the non-resident individual carries out employment duties in the UK, but the duties performed here are merely incidental to those carried out overseas, there will be no UK tax on these earnings.

'Incidental' in this context means

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