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Residency and domicile

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UK tax doesn't necessarily stop just because you live abroad. Residency and domicile rules are becoming increasingly complicated, even while the workforce becomes more mobile than it ever has been. If you are an entrepreneur, employee or retiree looking to settle here or across waters, Hazlewoods can help you on every step of your journey.

How can we help you?

  • Determining residence status for UK taxes – personal, trusts and corporate
  • UK taxation and filing responsibilities
  • Worldwide tax advice through our membership of HLB International
  • Onshore and offshore structruing and planning
  • Immigration and emigration advice across all taxes, be it personal, corporate or VAT
  • Advice on domicile status for individuals and trustees 

Client case study

Individual coming to the UK for long holidays

Background: An individual domiciled in another country was considering spending regular long holidays in the UK, but without giving up her home overseas. This was to spend time with extended family who had settled here.The circumstances of this case meant that the amount of time spent in the UK would cause all overseas income to be taxed in the UK. 

How we helped: By utilising provisions in the double taxation treaty with the overseas jurisdiction, we were able to ensure the individual was ‘treaty non-resident’ allowing them to spend more time with loved ones at no extra tax cost.

 

Client case study

Determination of corporate residency 

Background: We were approached by an offshore company trading in the Far East looking to expand its operation to the UK by formation of a UK company. Some board members would be relocating to the UK while some would regularly travel to the UK for business.

How we helped: The initial enquiry to us was in connection with basic compliance work for the UK entity, but after analysing the structure it quickly became apparent that the relocation of the board of directors would bring the offshore profits into UK corporation tax, even though the trade remained abroad.  By recommending a change to the decision hierarchy, the non-UK profits were retained abroad, leaving only the UK profits taxable as originally intended.

 

Client case study

Determination of residency for trustees

Background: An individual domiciled overseas was relocating to the UK.  As the individual was the settlor and trustee of an offshore trust, concerns were raised over whether the trustees would be taxed in the UK.  This advice was paramount because a large capital gain was soon to accrue from the sale of development land overseas. 

How we helped: We provided advice to ensure that the trust’s offshore status was not jeopardised, and assisted the trustees in ensuring that they complied with their UK tax filing responsibilities, providing peace of mind in an area of taxation that is especially complicated and where the trustees may be personally held liable.

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Key contacts

Nick Haines - Partner Nick Haines
Partner
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Glenn Collingbourne - Associate Director Glenn Collingbourne
Associate Director
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