Advising British Expats: Tax Compliance and Planning 2022-23

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.