Individuals leaving the UK

Individuals leaving 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ARCHIVED: This Practice Note has been archived and is not maintained.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ARCHIVED: This Practice Note has been archived and is not maintained.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

This Practice Note explains some of the tax traps and opportunities for people leaving the UK. It is an outline, and specific advice may need to be taken for individual...

Practice Note

Why use a QROPS? In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are personal pension schemes or retirement annuities that are marketed for...

Practice Note

STOP PRESS: In Autumn Statement 2016, the government announced that individuals who draw down on certain pension funds while resident overseas will be taxable in the UK...

Practice Note

Temporary non-residence conditions The pre-2013 rules apply if an individual's temporary period of non-residence is five years or less, so those rules will finally become...

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

Pension rights may be transferred from one scheme to another. To avoid any adverse tax consequences under the Finance Act 2004 (FA 2004), a transfer from a UK-registered...

Practice Note

There are different categories of overseas pension schemes, with various layers of requirements. These include: • Overseas Pension Schemes (OPS) • Qualifying Non-UK...

Practice Note

This Practice Note covers the tax position for those who leave the country before 6 April 2013 but who have UK source income in the year of their departure or...

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
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