UK International & Cross-Border Guides
10 guides on Non-resident, remittance basis, offshore tax, DTA, non-dom changes.
Cross-Border Inheritance Tax — UK Guide
Guide to UK inheritance tax for non-UK domiciled individuals: excluded property, long-term residence test from 2025, 10/20 rule, and UK vs worldwide assets.
Double Taxation Agreements — UK Guide
Guide to UK double taxation agreements (DTAs): tie-breaker clauses, foreign tax credit relief, treaty relief claims, competent authority procedure, and exchange of information.
Exit Tax — UK Guide
Guide to UK exit tax and temporary non-residence rules: 5-year rule, deemed disposal under TCGA s10A, chargeable gains realised abroad, and returning to the UK.
Foreign Income Reporting — UK Guide
Guide to reporting foreign income to HMRC: SA106, foreign dividends, property income, overseas employment, exchange rates, foreign tax credits, and timing differences.
Non-Dom Tax Changes 2025 — UK Guide
Guide to the abolition of the non-dom regime from 6 April 2025: 4-year FIG regime, 50% reduction for 2025/26, deemed domicile at 10+ years, and transitional rules for existing non-doms.
Non-Resident Tax — UK Guide
UK non-resident tax rules: statutory residence test, 183-day rule, split year treatment, CGT on UK property, and the non-resident landlord scheme.
Overseas Workday Relief — UK Guide
Guide to overseas workday relief (OWR) for new UK residents from 6 April 2025: eligibility, qualifying conditions, claim process, and interaction with the remittance basis.
Remittance Basis — UK Tax Guide
Guide to the UK remittance basis of taxation: who can claim it, the £30k/£60k charge, mixed funds rules, de minimis threshold, and interaction with the new FIG regime from 2025.
Transfer Pricing — UK Guide
Guide to UK transfer pricing rules: arm's length principle, documentation requirements, SME exemptions, compensating adjustments, advance pricing agreements, and penalties.
UK-US Tax Treaty — Guide
Guide to the UK-US double taxation treaty: residency tie-breaker, savings clause, Social Security Totalisation Agreement, FBAR/FATCA for UK residents, and state tax considerations.