Individuals coming to the UK

Individuals coming to the UK guidance:

Residence usually refers to the individual's tax status on a year by year basis, however it may be possible to split the tax year into periods of UK residence and...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. Following recommendations of the Office of Tax Simplification and an HMRC consultation, the...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. Following recommendations of the Office of Tax Simplification and an HMRC consultation, the...

Practice Note

Introduction This Practice Note discusses the taxation of internationally mobile employees and directors in relation to employment-related securities (ERS) charged to tax...

Practice Note

Introduction This Practice Note discusses the taxation of internationally mobile employees and directors in relation to securities options (options) charged to tax within...

Practice Note

FORTHCOMING CHANGES: At Budget 2018, the government announced that it will introduce secondary legislation to amend the Income Tax (Pay As You Earn) Regulations 2003,...

Practice Note

Temporary non-residence—statutory anti-avoidance rule The statutory test for non-residence includes a general anti-avoidance rule to counteract tax advantages which might...

Practice Note

Given the ever increasing global mobility of employees, employers could be regularly required to understand and comply with numerous legislative requirements in many...

Practice Note

This Practice Note briefly summarises the main UK taxes which may apply to UK resident individuals, including income tax, capital gains tax (CGT), inheritance tax (IHT),...

Practice Note