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Everyone has to pay UK tax on UK income but your tax residence and domicile determines how much UK tax you pay on foreign income and capital gains.
UK tax residents who are UK domiciled pay UK tax on foreign income and capital gains.
Non-domiciled UK tax residents don’t pay UK tax on foreign income or capital gains if they’re less than £2,000 in the tax year
They chose to pay tax on a remittance basis - this when you’re taxed only on your UK income and gains. Foreign income and gains you keep out of the country won’t be taxed.
Certain tax reliefs or allowances apply to them.
Non-UK residents don’t pay UK tax on any foreign income. They only pay capital gains tax:
On UK residential property
In some cases if they have previously had UK tax residence and become UK tax resident again after a limited time.
Global wealth and global lifestyles can make managing taxes incredibly complex. Our specialist international tax solicitors can help you stay compliant with international regulations and ensure you don’t pay any more tax than you have to.
If you have assets and investments in different countries, your wealth is affected by a variety of different tax regimes, regulations, and cultural issues. Ex-pats, non-doms, and foreign nationals living in the UK are all affected by international tax law too.
Staying legally compliant while taking advantage of all tax efficiency opportunities is complicated, time-consuming, and requires deep technical knowledge. Our dedicated international tax lawyers can advise on bespoke international tax strategies and manage them on your behalf.
We can advise on:
Cross-border tax planning
UK tax matters for individuals and families moving to or from the UK
Tax domicile and residence for you and your trusts, foundations and companies
Tax-efficient structuring of UK and cross-border investment
Using international tax treaties and conventions
Tax compliance and completing UK tax returns
Your obligations for disclosing financial information under the Common Reporting Standard
HMRC disclosures and enquiries.
As well as our own expertise in these areas, you’ll also benefit from our extensive worldwide network of industry contacts. We’re well-known in all major offshore financial hubs and can get you access to the products and services you need.
International tax often involves a wide range of related legal issues such as corporate law, property, trusts, and estates. We work closely with colleagues specialising in all these areas and more so you’ll always get a fully comprehensive strategy, whatever your situation.
We have offices across the UK and can also advise and accept instruction via phone or email so wherever you are, we’re here for you. Contact us online or call 0808 291 6866 to get started.
Extensive worldwide network of tax experts
Represent individuals and businesses in the UK and abroad