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Simplifying complex tax arrangements

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

Call +44 (0)330 024 3200 and discover how we can help you.

A global workforce of company directors and executives and families with second homes around the world, have a complex set of financial arrangements. It is taxing enough keeping on top of one jurisdiction, never mind two. We can simplify your affairs giving you peace of mind that you are both complying with the law and minimising the impact of tax on your life.

UK resident non-domicile tax

Last updated on 07.03.24

Following the Chancellors budget announcement in March 2024, significant changes have been made to non-dom tax regimes. For more information visit our budget summery PDF here.

Your residence and domicile status has a significant impact on how much UK tax you must pay, or indeed if you must pay UK tax at all. Both terms are used for tax purposes and have little to do with citizenship or nationality.

The UK determines your tax residence based on the number of days you spend in the UK and the nature of your relationship with the country by using the Statutory Residence Test. With forethought it is normally possible to plan your visits to the UK with a degree of confidence that your chosen residence status can be achieved.

Domicile is particularly relevant for inheritance tax and capital gains tax. Read more

The impact of Covid-19

With the outbreak of Covid-19, many people have been unable to travel freely. HMRC has recognised this and have said that they will consider the facts of individual cases when applying the Statutory Residence Test.

US tax

We have a specialist team serving US citizens and businesses, which can also provide advice for UK citizens and businesses going to the USA. SATIS Tax, one of the Hillier Hopkins family, offers specialist tax and wealth management services to UK and US citizens. They can provide you with all you need to ensure your tax and investment reporting is compliant with both jurisdictions.

Are you planning on selling a property in the UK as a non-resident?

From the 6th of April 2019, HMRC extended the scope of the Non-Resident Capital Gains Tax (NRCGT) regime. The new rules now state that gains on all UK land and property, both residential and non-residential, and direct as well as indirect disposals, will be liable for CGT from non-residents. Read our guide

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