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Advising British Expats: Tax Compliance and Planning 2022-23

ISBN13: 9781912386703
Previous Edition ISBN: 9781912386482
Published: August 2022
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £95.00

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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 2022-23 edition has been expanded and thoroughly updated, including the following:

  • New chapter on international assignments;
  • Family tie under the sufficient ties test of the SRT in respect of married couples;
  • Exceptional circumstances in respect of expats caught by the war in Ukraine;
  • Anonymous case that challenged HMRC’s restrictive views on what constitutes an exceptional circumstance for the purposes of the statutory residence test;
  • Double tax treaties and the savings clause included in the double tax treaty between the UK and US, which may result in no relief being available under the treaty;
  • Tax case of Oppenheimer on establishing treaty residence;
  • Making tax digital for income tax self-assessment (MTD ITSA), in particular expats who are renting property in the UK;
  • New double tax treaty between the UK and Luxembourg;
  • Reporting requirements under the non-resident capital gains tax (NRGT) regime, following the introduction of HMRC’s appendix to their capital gains manual on this;
  • New social security convention between the UK and Switzerland.
  • Paying voluntary NIC in respect of individuals who had 30 qualifying years at the time of the introduction of the new state pension on 6 April 2016.
  • All examples reviewed and updated as appropriate.

1. Introduction
2. Domicile
3. Residence
4. Income tax and the expat
5. Income tax – typical UK sources of income for nonresidents
6. Particular occupations
6.1 Self-employment
6.2 Consulting through a limited company
6.3 Directors
6.4 Seafarers and transport workers
6.5 Commuting employees
6.6 Crown servants
6.7 Professors, teachers, and students
6.8 Non-resident entertainers and sportspeople
7. Capital gains tax and the expat
8. NIC and social security
9. Other matters
10. Back in the UK
11. Assignments overseas

Appendix 1 – Statutory residence test flowchart
Appendix 2 – Sufficient hours worked
Appendix 3 – Double tax treaties
Appendix 4 – Social security agreements
Appendix 5 – Tax and NIC rates and allowances
Appendix 6 – Property letting deductions
Appendix 7 – Deadlines
Appendix 8 – Penalties
Appendix 9 – International assignments
Appendix 10 – Statutory instruments
Table of primary legislation
Table of UK statutory instruments, EC regulations, and EU protocol
Table of references to OECD model tax treaty
Index of cases
Index of countries and regions
General index.

Series: Claritax Specialist Tax Annuals

Property Investment: A Tax Guide 2022-23 ISBN 9781912386710
Published September 2022
Claritax Books
Financial Planning with Trusts 2022-23 ISBN 9781912386611
Published September 2022
Claritax Books
Pension Tax Guide 2022-23 ISBN 9781912386697
Published July 2022
Claritax Books
Capital Allowances 2022-23 ISBN 9781912386666
Published April 2022
Claritax Books
A-Z of Plant & Machinery 2022-23 ISBN 9781912386673
Published April 2022
Claritax Books
Property Investment 2021-22 ISBN 9781912386475
Published November 2021
Claritax Books
Out of print
Advising British Expats: Tax Compliance and Planning 2021-22 ISBN 9781912386482
Published October 2021
Claritax Books
Out of print
Pension Tax Guide 2021-22 ISBN 9781912386437
Published September 2021
Claritax Books
Out of print
Financial Planning with Trusts 2021-22 ISBN 9781912386444
Published July 2021
Claritax Books
Out of print
A-Z of Plant & Machinery 2021-22 ISBN 9781912386383
Published May 2021
Claritax Books
Out of print