Non-resident individuals

Non-resident individuals guidance:

The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a summary of the UK...

Practice Note

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

Practice Note

Overseas clients may wish to benefit individuals who are resident, or may become resident, in the UK. Their intention could be to make a one-off gift or it could be to...

Practice Note

This Practice Note deals with individual clients who are not UK resident and not domiciled in the UK. The Note will deal with the income tax and capital gains tax (CGT)...

Practice Note

Generally, where an overseas client owns an asset in the UK, their primary concern will be UK inheritance tax (IHT). For UK residential property, capital gains tax must...

Practice Note

FORTHCOMING CHANGE relating to collective investment schemes: HMRC consulted from 17 September 2019 to 25 October 2019 on draft regulations that amend the rules for...

Practice Note