Residence & Domicile Tax Advice
In today’s global economy, individuals need to understand their exposure to UK Tax and National Insurance as they come to or leave the UK, or divide their time between two jurisdictions.
The Statutory Residence Test (SRT) has been in force since 6 April 2013. In order to establish your UK residence position for a given tax year, the SRT applies a series of tests that take into account days spent in the UK and overseas, work patterns and connections with the UK.
The SRT is complex but, if followed correctly, provides certainty as to your UK residence status. We can assist you in establishing how the rules apply to your individual circumstances. It is important to consider your domicile status in establishing your exposure to UK taxes. If you are not domiciled in the UK, you may be able to benefit from a number of tax advantages.
We also offer advice in the following areas:
- Establishing your actual and deemed domicile status
- Confirming your position under the SRT
- Claiming the remittance basis and paying the Remittance Basis Charge
- Double tax relief claims, including foreign tax credits and treaty exemption
- Tax planning around your Residence and Domicile status
- National Insurance obligations on coming to or leaving the UK
- Non-Resident Capital Gains Tax
- Non-Resident Trusts
- Excluded Property Trusts
What our clients say
I found the process of relocating and tax payments in 2 countries really difficult. CKLG helped me navigate it pretty easily, asking all the questions and helping us work out the correct way to handle things. Everyone at CKLG has been excellent. Clear with what they needed, what would happen, and patient when I needed time.