The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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
the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes
Tolley’s National Insurance Contributions 2019/20 Chapter 51.1–51.64
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.
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 this guidance note does not cover planning involving trusts. For this, see Simon’s Taxes Division C4.4.
The first thing to consider is whether it is possible for the individual to come to the UK without becoming resident here.
As the statutory residence test is an analysis of facts which can only be undertaken after the end of the tax year, it is difficult to advise the individual with certainty that he can maintain his non-residence status, as
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
There are several sets of provisions in the Taxes Acts which relate to ‘close’ companies, most of which are anti-avoidance measures aiming to catch transactions between those companies affected and their owners, where there may otherwise be a tax advantage. Broadly speaking, most owner-managed or
IntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel. See the Travel expenses guidance note for more information of when
Normal due dateIndividuals are required to pay any outstanding income tax and Class 4 National Insurance, Class 2 National Insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2021 for the 2019/20 tax year). From 6 April 2020, UK
Class 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met before Class 1A NIC is
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.