Expatriate UK Tax – Tax Innovations https://www.taxinnovations.com Tax Planning, Accountancy & Payroll Wed, 23 Jul 2025 13:03:48 +0000 en-GB hourly 1 HMRC Changes Position on US Pension Lump Sums https://www.taxinnovations.com/hmrc-us-pension-lump-sum-tax/ Wed, 23 Jul 2025 13:03:33 +0000 https://www.taxinnovations.com/?p=30432 HMRC Changes Position on US Pension Lump Sums HMRC have finally published guidance on what they will deem to be ‘lump sum’ payment from a pension scheme for the purposes of Double Taxation Agreements (DTAs) between the UK and other countries. But this guidance includes a sting in the tail for UK residents with US […]

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]]> UK Tax Residence – COVID-19 Activity https://www.taxinnovations.com/uk-tax-residence-covid-19-activity/ Wed, 15 Apr 2020 14:57:15 +0000 https://www.taxinnovations.com/?p=23555 The Chancellor of the Exchequer, Rishi Sunak, has written to the chair of the Treasury Select Committee to outline temporary changes to the Statutory Residence Test (SRT) for those coming to the country to work on COVID-19 related activity.

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]]> Year-end personal tax planning tips 2018/19 https://www.taxinnovations.com/year-end-personal-tax-planning-tips-2018-19/ Wed, 06 Mar 2019 09:44:41 +0000 https://www.taxinnovations.com/?p=14920 The last day of the 2018-19 UK tax year (5 April 2019) is looming large and for those who seek to be tax efficient, it is time to examine ways of potentially mitigating 2018-19 personal tax liabilities via year-end planning reviews.

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]]> Top 10 Expat Tax Tips for Individuals Moving to the UK https://www.taxinnovations.com/expat-tax-tips-moving-to-the-uk/ Fri, 14 Sep 2018 11:30:24 +0000 https://www.taxinnovations.com/?p=8125 The UK tax rules for non-domiciled individuals were thrown into confusion by the proposed reforms to apply from 6 April 2017 not being included in the Finance Act 2017, however, the Government has now confirmed that the Finance Bill due to be published in September 2017 will include the proposed reforms and that they will appl

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]]> New Offshore Bank Accounts for Expat Employees https://www.taxinnovations.com/new-offshore-bank-accounts-for-expat-employees/ Mon, 16 Apr 2018 13:35:32 +0000 https://www.taxinnovations.com/?p=8797 Non-domiciled individuals that have come to work in the UK need to open offshore bank accounts outside the UK to take advantage of rules which exclude earnings from non-UK duties from being taxable in the UK.  This relief is known as Overseas Workday Relief – or OWR - and in broad terms applies for up to three years providing employment earnings are paid outside the UK – offshore – and not remitted/brought to the UK.

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]]> Offshore Bank Account Reviews https://www.taxinnovations.com/offshore-bank-account-reviews/ Wed, 22 Mar 2017 09:42:26 +0000 https://www.taxinnovations.com/?p=7749 It is time for non-domiciled “Expat” individuals to consider their offshore banking arrangements if they wish to continue claiming Overseas Workday Relief on an efficient basis.

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]]> Non-Domiciled Rebasing for Capital Tax Gains: April 2017 https://www.taxinnovations.com/non-domiciled-rebasing-capital-gains-tax/ Thu, 16 Jun 2016 15:33:31 +0000 https://www.taxinnovations.com/?p=6823 The Non-Domiciled Capital Gains Tax Rebasing of the CGT cost leads to the possibility that only capital gains arising from foreign capital assets.

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]]> ATED: New Annual Tax Rules from 1 April 2016 https://www.taxinnovations.com/ated-new-rules-from-1-april-2016/ Wed, 09 Mar 2016 15:45:09 +0000 https://www.taxinnovations.com/?p=6408 ATED is an annual tax payable by companies and other non-natural persons that own UK residential properties.  From 1 April 2016 onwards ATED will apply to properties valued at £500,000 or more, where it previously only applied to properties worth at least £1 million.  The ATED valuation date is 1 April 2012 or the date the property was acquired if that was later.

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]]> Year End Tax Planning for Non-Doms and Expats https://www.taxinnovations.com/year-end-tax-planning-for-non-doms-and-expats/ Thu, 03 Mar 2016 16:34:20 +0000 https://www.taxinnovations.com/?p=6353 There are always as number of factors for “expats” to consider whether this relates to non-domiciled individuals (“non-doms”) living/working in the UK or Brits leaving the UK and seeking to establish non-residence status. 

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]]> Non-Domiciled Status and UK Tax Planning https://www.taxinnovations.com/non-domiciled-status-and-uk-tax-planning/ Thu, 08 Oct 2015 09:17:38 +0000 https://www.taxinnovations.com/?p=5137 A consultation has been launched by the Government regarding the stricter regime to be introduced for “non-doms” from April 2017.

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