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.
“An invaluable guide for anyone advising ex-pat and globally mobile clients. It is a well written guide using clear language explaining points in detail without the over-use of jargon.” – Feedback from customer Paul Goulding.
Contents (in brief)
Income tax and the expat
Income tax – typical UK sources of income for non- residents
Capital gains tax and the expat
NIC and social security
Back in the UK
New for this edition
The whole text, including all examples, reviewed and updated to reflect changes applying for 2023-24
A new section giving a brief overview of the complex area of pension transfers to an overseas scheme
Details of the different methods of agent authorisation for different tax services
Expansion of the personal tax account section to include the new client income record, which is available to an agent to access certain details relating to his or her client
An update on the UK government’s digitalisation programme on services and how this affects non-residents
Current progress on Making Tax Digital for income tax self- assessment and the delay in its implementation to 6 April 2026
Changes to the filing of CGT on UK property returns and new ways introduced by HMRC to get round the issues non- residents are faced with when setting up a Government Gateway User ID, etc.