Advising British Expats
Tax Compliance and Planning
£12.00 / month
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.
This book is now available in digital format only, with frequent updates and links to legislation, case law and HMRC guidance.
All subscriptions are for a minimum period of one year.
Access this book immediately
- For this book only, click on Subscribe above – monthly direct debit of £12.
- Subscribe to our International Taxes Bundle (this book, Global Mobility and Residence: The Definition in Practice) – monthly direct debit of £30.
- Subscribe to our Complete Tax Library (all our digital content – around 30 titles) – monthly direct debit of £99.
Other subscription options
- Subscribe to our Core Tax Library (eight books of your choice) – monthly direct debit of £65. Email us your choice of eight books.
- Subscribe to our Specialist Tax Library (five books of your choice) – monthly direct debit of £42. Email us your choice of five books.
- Email us with contact details to ask about multi-user access to some or all of our content.
About this work
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.
Table of contents
- Introduction
- Domicile
- Residence
- Income tax and the expat
- Income tax – typical UK sources of income for non-residents
- Particular occupations
- Capital gains tax and the expat
- NIC and social security
- Inheritance tax
- Other matters
- Back in the UK [expanded by way of example]
-
- Introduction
- Dealing with HMRC
- Buying property
- Remittance basis and the FIC regime [expanded by way of example]
- Introduction
- Remittance basis
- Four-year FIG regime
- Temporary repatriation facility
- Overseas workdays relief – introduction
- OWR – position from 6 April 2025
- Qualifying employment income
- Consequences of claiming OWR
- Capital gains
- Assignments overseas
