Non-resident individuals

Practice notes

Glossary of UK trust and taxation law terms for international clients

Glossary of UK trust and taxation law terms for international clientsAAdministrationThe process starting on the date of the deceased's death and...

1st Jul

Q&As

What are the UK tax implications for a UK employer when it employs a non-UK resident employee who works entirely in another country?

What are the UK tax implications for a UK employer when it employs a non-UK resident employee who works entirely in another country?Generally, an...

23rd Jun

Q&As

Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income tax?

Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income...

Produced in partnership with Denis Edwards of Normanton Chambers 23rd Jun

Practice notes

Residence of individuals Q&As

Residence of individuals Q&AsThis Practice Note brings together Q&As on the residence of individuals, including residence for the purposes of the...

10th Jun

Practice notes

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellings

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...

Produced in partnership with Alison Cartin of Taylor Wessing LLP 7th Jun

Q&As

Is there a special rule which means that a British ambassador is deemed to be resident and/or domiciled in the UK for tax purposes, even if he/she is living for the time being in the country to which he/she has been sent?

Is there a special rule which means that a British ambassador is deemed to be resident and/or domiciled in the UK for tax purposes, even if he/she is...

7th Jun

Q&As

Will a UK citizen who has not been resident or domiciled in the UK for over ten years fall under the non-domicile rules for inheritance tax (IHT) purposes?

Will a UK citizen who has not been resident or domiciled in the UK for over ten years fall under the non-domicile rules for inheritance tax (IHT)...

6th Jun

Q&As

Is the inter spouse exemption for CGT under TCGA 1992 available to a non-UK resident spouse who wishes to gift to a UK-resident spouse a UK residential property which is not the principal residence of the non-UK resident spouse. If the exemption is available, what are the reporting requirements?

Is the inter spouse exemption for CGT under TCGA 1992 available to a non-UK resident spouse who wishes to gift to a UK-resident spouse a UK...

5th Jun

Q&As

When are trustees of a bare trust obliged to account for tax on income they receive where the beneficiary of the bare trust is an adult resident outside the UK?

When are trustees of a bare trust obliged to account for tax on income they receive where the beneficiary of the bare trust is an adult resident...

5th Jun

Q&As

If a non-UK resident individual invests in an EIS qualifying company in the UK, would any subsequent disposal by him, made while a non-UK resident, be subject to UK capital gains tax?

If a non-UK resident individual invests in an EIS qualifying company in the UK, would any subsequent disposal by him, made while a non-UK resident, be...

5th Jun

Q&As

Is the UK income tax treatment the same for the receipt of a dividend from a UK company by a UK non-resident individual in the situation where there is a direct holding of UK shares by the individual as distinct from the holding of the shares via a limited partnership? The limited partnership does not trade and only holds investments and all the limited partners and the general partner are non-UK resident. The expected tax treatment is to treat as disregarded savings and investment income with no additional UK tax liability.

Is the UK income tax treatment the same for the receipt of a dividend from a UK company by a UK non-resident individual in the situation where there...

Produced in partnership with Michael Fluss of Keystone Law 5th Jun

Q&As

Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under the statutory residence test?

Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...

5th Jun

COVID-19

Practice notes

Introductory guide to UK tax for non-resident individuals

Introductory guide to UK tax for non-resident individualsThis Practice Note briefly summarises the main UK taxes which may apply to non-UK resident...

5th Jun

Practice notes

Non-resident non-domiciliaries—income tax and capital gains tax issues

Non-resident non-domiciliaries—income tax and capital gains tax issuesThe Practice Note deals with the income tax and capital gains tax (CGT) issues...

Produced in partnership with Emma Pearce of Pump Court Tax Chambers 5th Jun

Practice notes

Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable property

Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable propertyBackgroundOn 6 July 2018, the government published draft...

5th Jun

Practice notes

Introductory guide to residence and domicile for UK tax purposes

Introductory guide to residence and domicile for UK tax purposesThe concepts of residence and domicile are used to establish the extent of an...

5th Jun

Practice notes

Non-resident non-domiciliaries wishing to benefit UK residents

Non-resident non-domiciliaries wishing to benefit UK residentsOverseas clients (ie non-UK resident and non-UK domiciled) may wish to benefit...

Produced in partnership with Emma Pearce of Pump Court Tax Chambers 5th Jun

Practice notes

Non-resident non-domiciliaries—inheritance tax implications of owning assets in the UK

Non-resident non-domiciliaries—inheritance tax implications of owning assets in the UKGenerally, where an overseas client owns an asset in the UK,...

Produced in partnership with Emma Pearce of Pump Court Tax Chambers and Laura Poots of Pump Court Tax Chambers 5th Jun

Precedents

Residence for tax purposes—client guide

Residence for tax purposes—client guideKey points•the concept of residence is used to establish the extent of an individual's liability to UK income...

5th Jun

View Private Client by content type:

Latest Private Client News

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Private Client weekly highlights—22 July 2021

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Legislation Day: Draft clauses for Finance Bill 2022—Private Client analysis

Featured Private Client content

UK tax liability

Types of income for income tax purposes

Deed of appointment terminating discretionary trust

Trustees—duties

Most recent Non-resident individuals content

Popular documents

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Provisional sums

Escrow accounts and escrow agreements

Nuisance—establishing a claim for private nuisance

Contact Us

Popular Links

Policies

Follow us