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:
We can also consider your tax planning for your return to the UK, if that is what you have in mind.
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. While the above are very generalised features and considerations, 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.
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.
I always get quick, clear and definitive responses from the Harwood Hutton tax team – commercial answers to commercial issues.Robin Berry – Morgan Management
Right from the outset Harwood Hutton gave us direction and great advice – and that advice has evolved over the years as we’ve grown. We’re both medium-sized companies providing a bespoke service – one furniture, one accountancy – and the relationship works.Andy McCarron, McCarron and Co
I’m deeply impressed with Harwood Hutton’s extensive knowledge of tax arrangements for residential and commercial property landlords.Qadeer Ahmed, MD, ABA Finance
They really took their time to understand what was important to us and our business and the expertise we required. Whoever we speak to at HH, we get the same fantastic response and technical input. It’s a real partnership.Edward Finch, group MD, MRIB insurance brokers
I have worked with the directors at Harwood Hutton on a number of mutual client matters over many years. The reassurance of their clear, commercial and focussed advice is one of the main reasons I regard this as one of my most valuable professional relationships.Frank Wessely, Partner, Quantuma LLP
Harwood Hutton never seem to rest on their laurels. They are always seeking out new avenues and ways to improve their offering. A very forward-thinking company with staff who are always well briefed and who approach each task with drive.Karl Austen, MD, Surefoot Communications
We have engaged Harwood Hutton in several areas of structuring, including VAT issues, decoupling an SPV from a group structure and HMRC clearance for a transaction. The team have exceeded all expectations by being proactive, measured and very thorough.Adam Fawsitt, Director, FHT Limited
We moved to Harwood Hutton as they delivered a succinct and professional proposal. If anything, we have been more impressed post-move. They are a fantastic company to work with. They do truly differentiate. They have the skills and capabilities of a mega firm but with a personal service.Edward Finch, group MD, MRIB insurance brokers