Non-UK Domiciled & Residents

Non-UK Domiciled Individuals

Being non-UK domiciled in the UK for tax purposes can have significant advantages from a UK tax perspective – whether this is in relation to access to the remittance basis of taxation for income tax and CGT purposes, or the fact that you will only be subject to IHT on UK assets.

Significant changes took place on 6 April 2017 which reduced the advantages of being non-UK tax domiciled from a UK tax perspective. However, it still remains a very beneficial status. We have significant experience of advising such individuals.

Existing Offshore structures

Non-UK domiciled individuals that are resident in the UK are likely to have established non-UK structures as a vehicle for their assets. We are experienced in reviewing such structures and making sure they are fir for purpose.

Despite the changes to the taxation of non-UK domiciled individuals, there are still opportunities to establish new structures, depending on the circumstances.

Non UK Residents

We also advise non-UK residents. This might take the form of advising a former UK resident who has migrates – perhaps say, as he is anticipating the sale of a business or other large capital asset. Alternatively, and increasingly more commonly, it might also be advising a person who has no connection to the UK other than the fact they are acquiring property in the UK.

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