Personal Tax Guidance

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Overseas tax planning

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Latest Guidance
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28 Jun 2019

This guidance note explains some of the tax traps and opportunities for people leaving the UK on or after 6 April 2013. It is an outline, and specific advice may need to...

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28 Jun 2019

A person’s liability to UK tax is determined by his residence and domicile status. From 6 April 2013, a person’s residence is determined using the statutory residence...

Personal_tax_img
28 Jun 2019

Before reading this note, it is recommended that you read the Remittance basis ― overview guidance note to familiarise yourself with the wider remittance basis...

Personal_tax_img
28 Jun 2019

Foreign currency bank accounts are central to the operation of the remittance basis. See in particular the Remittance basis - setting up foreign accounts guidance note,...

Personal_tax_img6
28 Jun 2019

IntroductionThe concept of deemed domicile was introduced for income tax and capital gains tax (CGT) from 2017/18 onwards. As part of these provisions,...

Personal_tax_img2
28 Jun 2019

The Remittance basis ― formal election guidance note explains who can make an election for the remittance basis, and the consequences of making the election. You are...

Personal_tax_img8
28 Jun 2019

Starting pointWhen dealing with the capital gains tax (CGT) implications of an individual leaving the UK, the starting point is to establish whether or not the individual...

Personal_tax_img6
28 Jun 2019

This guidance note covers the statutory rules that limit the income tax liability of non-resident individuals. For details of when an individual is considered to be...

Personal_tax_img
28 Jun 2019

IntroductionThe impact of residency status on the liability to UK tax is discussed in the Residence - overview guidance note.The rules on determining residency status...

Personal_tax_img6
28 Jun 2019

The rules on when income and gains are remitted to the UK are explained in the When are income and gains remitted? guidance note, and you are advised to read that note...

Latest Guidance
Personal_tax_img6
Personal Tax

This guidance note explains some of the tax traps and opportunities for people leaving the UK on or after 6 April 2013. It is an outline, and specific advice may need to...

Personal_tax_img4
Personal Tax

A person’s liability to UK tax is determined by his residence and domicile status. From 6 April 2013, a person’s residence is determined using the statutory residence...

Personal_tax_img
Personal Tax

Before reading this note, it is recommended that you read the Remittance basis ― overview guidance note to familiarise yourself with the wider remittance basis...

Personal_tax_img
Personal Tax

Foreign currency bank accounts are central to the operation of the remittance basis. See in particular the Remittance basis - setting up foreign accounts guidance note,...

Personal_tax_img6
Personal Tax

IntroductionThe concept of deemed domicile was introduced for income tax and capital gains tax (CGT) from 2017/18 onwards. As part of these provisions,...

Personal_tax_img2
Personal Tax

The Remittance basis ― formal election guidance note explains who can make an election for the remittance basis, and the consequences of making the election. You are...

Personal_tax_img8
Personal Tax

Starting pointWhen dealing with the capital gains tax (CGT) implications of an individual leaving the UK, the starting point is to establish whether or not the individual...

Personal_tax_img6
Personal Tax

This guidance note covers the statutory rules that limit the income tax liability of non-resident individuals. For details of when an individual is considered to be...

Personal_tax_img
Personal Tax

IntroductionThe impact of residency status on the liability to UK tax is discussed in the Residence - overview guidance note.The rules on determining residency status...

Personal_tax_img6
Personal Tax

The rules on when income and gains are remitted to the UK are explained in the When are income and gains remitted? guidance note, and you are advised to read that note...