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Expat tax and global mobility advice service

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Expat Tax & Global Mobility Advice Service

Expat tax affairs can be complex and confusing.

If you are intending to work or move abroad, we would urge you to take tax advice both in respect of UK taxation on leaving, and then the impact of you taking up residence in a new territory.

Our expat tax and global mobility advice specialists will put you straight on the implications of residing in different countries and whether double taxation treaties are in place to protect against tax liabilities being incurred twice on the same income.

Our services also cover:

  • Tax treatment of income in the UK and overseas
  • Domestic law versus international law – priorities and timings
  • Employment/contract status
  • Social security considerations
  • Dealing with investments – understanding source income
  • Inheritance Tax planning – multi territory implications
  • Capital Gains Tax strategy, covering the sale of UK assets such as property
  • Non-resident tax returns and returns for non-resident landlords
  • Domicile status and remittances of capital and income
  • Offshore trust capital income and distributions
  • Tax filing obligations in the relevant countries.

We can also consider your tax planning for your return to the UK, if that is what you have in mind.


Non-resident status

To be categorised as ‘non-resident’, which exempts you from UK employment tax, you must have worked outside the UK for one full tax year or more.

As a general rule only, you must also spend no more than 91 days a year (on average over four years) in the UK, or 182 days in any particular year. You will therefore need to keep a close eye on how much time you spend in the UK, and to understand the ‘day counting’ rules in particular.

If you are non UK resident, you must also make sure you do not work in the UK more than 30 days a year, as this will likely trigger UK taxation implications.

Since 2013 there are complex rules in the UK which introduced a Statutory Residence Test.

It is essential for every person who may be affected by these rules to undergo a detailed assessment of their circumstances to understand how the UK treats them for income tax purposes.

You need to bear in mind that if you still receive some income in the UK, for example, from a rental property, you are very likely still to be taxed on it in the UK.


If you are considering moving or working abroad, contact us today to receive expert tax advice.


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