Edition 2021-22
Publication October 2021
Length 388pp
Suitable for Professional tax advisers to internationally mobile employees and their employers
Price 95 (or see Bundles page)
ISBN 9781912386482

Advising British Expats


All those with personal clients for whom international tax matters are a consideration will gain huge benefit from the wealth of advice in this book.

Many UK individuals choose to live and work overseas for a period of months or years. The decision to do so invariably has important tax compliance and planning implications. In this detailed, technical volume, the author, herself a British expat, guides the professional adviser through all the relevant tax issues, including residence and domicile, double tax treaties, special CGT and other reporting requirements, foreign tax considerations, etc. 

The emphasis of the 2021-22 edition has switched so that there is now a greater focus on tax compliance and planning, with reduced coverage of those financial planning angles on which accountants are less likely to advise.

The 2021-22 edition has been thoroughly updated, including the following:

  • Domicile chapter re-vamped and expanded
  • Covid-19 issues included throughout as appropriate
  • New social security rules for employees in EU post-Brexit
  • New SDLT surcharge for non-residents
  • Content re-structured, now with separate chapters for UK tax implications for expats, typical sources of income, particular occupations (entertainers etc., and professors, teachers and students)
  • All figures and examples reviewed and updated as necessary
Juliet Connolly BA (Hons), ACA, CTA left her Big 4 role in 2002 to set up her own business, UK Expat, advising and assisting expatriates all over the world on their UK tax affairs.

Contents include:

  • Introduction
  • Domicile
  • Residence
  • Income tax and the expat
  • Income tax typical UK sources of income for non-residents
  • Particular occupations
  • CGT and the expat
  • NIC and social security
  • Other matters (IHT, foreign taxes, self-assessment compliance)
  • Back in the UK
  • Appendices
  • Tables of legislation, cases, etc.

Other Titles You May Be Interested In