Personal Tax Guidance

About

Overseas tax planning

Brought to you from the tax exam market leaders, Tolley brings you the guidance you need on overseas tax planning in order that you can provide the latest thinking.
Latest Guidance
Personal_tax_img7
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_img8
28 Jun 2019

IntroductionThis note is an outline of many complex issues. It summaries the position and indicates which guidance notes will provide further information.The starting...

Personal_tax_img
28 Jun 2019

IntroductionLiability to UK tax depends on two key factors: residence and domicile. Residence refers to the individual’s tax status on a year by year basis. Domicile is...

Personal_tax_img8
28 Jun 2019

This guidance note explains the concept of ‘mixed funds’ and why they are important. Before reading this note, you are advised to read the When are income and gains...

Personal_tax_img4
28 Jun 2019

IntroductionOrdinary residence was abolished from 6 April 2013. There are transitional provisions for up to three years for those who are not ordinarily resident in the...

Personal_tax_img3
28 Jun 2019

This guidance note considers how to make a formal election for the remittance basis and the consequences of making that election.An outline of the remittance basis can be...

Personal_tax_img
28 Jun 2019

The rules on remittance changed:•from 6 April 2008, when it became both more complex and more expensive to utilise the remittance basis•from 6 April 2013, as the...

Personal_tax_img3
28 Jun 2019

This guidance note covers the tax position for those who leave the country but who have UK source income in the year of their departure or subsequently. It does not cover...

Personal_tax_img6
28 Jun 2019

IntroductionA 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...

Personal_tax_img6
27 Jun 2019

IntroductionAnyone returning to the UK after a period of absence should consider whether the temporary non-residence anti-avoidance provisions apply. These rules tax...

Latest Guidance
Personal_tax_img7
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_img8
Personal Tax

IntroductionThis note is an outline of many complex issues. It summaries the position and indicates which guidance notes will provide further information.The starting...

Personal_tax_img
Personal Tax

IntroductionLiability to UK tax depends on two key factors: residence and domicile. Residence refers to the individual’s tax status on a year by year basis. Domicile is...

Personal_tax_img8
Personal Tax

This guidance note explains the concept of ‘mixed funds’ and why they are important. Before reading this note, you are advised to read the When are income and gains...

Personal_tax_img4
Personal Tax

IntroductionOrdinary residence was abolished from 6 April 2013. There are transitional provisions for up to three years for those who are not ordinarily resident in the...

Personal_tax_img3
Personal Tax

This guidance note considers how to make a formal election for the remittance basis and the consequences of making that election.An outline of the remittance basis can be...

Personal_tax_img
Personal Tax

The rules on remittance changed:•from 6 April 2008, when it became both more complex and more expensive to utilise the remittance basis•from 6 April 2013, as the...

Personal_tax_img3
Personal Tax

This guidance note covers the tax position for those who leave the country but who have UK source income in the year of their departure or subsequently. It does not cover...

Personal_tax_img6
Personal Tax

IntroductionA 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...

Personal_tax_img6
Personal Tax

IntroductionAnyone returning to the UK after a period of absence should consider whether the temporary non-residence anti-avoidance provisions apply. These rules tax...