Pre-entry planning

By Tolley
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The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Pre-entry planning
  • Introduction
  • Remaining non-resident
  • The remittance basis
  • Using travel reliefs
  • Temporary non-residence
  • Other planning points
  • Reporting arrivals to HMRC
  • Keeping records
  • Special cases

Introduction

A person who is planning to come to the UK should consider the possible tax consequences before he arrives here, so as to maximise the chances of reducing or eliminating any UK tax. It will be easier to understand why certain pre-entry planning is necessary if you have first read the Residence - overview, Determining residence status (2013/14 onwards), Residence - issues on coming to the UK (2013/14 onwards) and Domicile guidance notes.

If the individual is planning to work in the UK, then you should also read the Coming to the UK - UK employment guidance note. If he continues to have, or is beginning, an employment with a foreign employer, see the Foreign employment guidance note.

This guidance note does not consider planning for national insurance contributions. For the national insurance position, see:

  • the GOV.UK website 
  • EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes (subscription sensitive)
  • Tolley's National Insurance Contributions 2015/16 Chapter 51.1–51.63 (subscription sensitive)

For commentary on pre-arrival planning which can be undertaken by the employer, see the Pre-entry planning for UK inbound assignees from an employer's perspective guidance note (subscription sensitive).

The extent to which planning is necessary clearly varies by individual. The person who is here for a short-term project, leaving his family in his home country, will have different issues to consider than the person who comes seeking permanent employment, for long-term study, or to get married. Individual advice may thus be necessary and this guidance note is only a guide. Note in particular that it does not cover planning involving trusts. For this, see Simon’s Taxes Division C4.4 (subscription sensitive).

Remaining non-resident

The first thing to consider is whether it

More on Coming to the UK: