Tier 1 (Investor): key practical considerations
Produced in partnership with Shahjahan Ali of DAC Beachcroft

The following Immigration practice note produced in partnership with Shahjahan Ali of DAC Beachcroft provides comprehensive and up to date legal information covering:

  • Tier 1 (Investor): key practical considerations
  • Anti-money laundering requirements and other client due diligence procedures
  • Client management
  • Is the Tier 1 (Investor) category the best option?
  • Absences permitted for indefinite leave to remain and naturalisation
  • Who should be the applicant/main applicant?
  • Dual citizenship
  • Tax implications
  • Overseas tax implications
  • UK tax—residence, UK-domiciled and non-UK domiciled tax status
  • More...

Tier 1 (Investor): key practical considerations

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for Immigration?

Anti-money laundering requirements and other client due diligence procedures

Matters of compliance with advisers' relevant regulatory requirements, and other (non-immigration law related) requirements of UK law to which they are subject, are beyond the scope of this Practice Note. However, particularly given the size of the funds being invested, we would flag up here that it is imperative that particular care is taken to ensure that all relevant anti-money laundering and other client due diligence procedures are carried out before taking on an overseas investor as a client. See: Anti-money laundering (AML) and counter-terrorist financing.

Client management

Excellent and pro-active communication, as with most client relationships, is central to effectively managing an investor client.

Acting for investor clients has its own challenges. Investors are often busy international business persons with business interests in more than one country. They travel at

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