Tax for expats

Understand the UK’s Temporary Non-Residence Rules (TNR) and how they affect capital gains, pensions, and offshore assets for expatriates. Learn how timing, residency status, and careful planning can help avoid unexpected UK tax bills when moving abroad or returning home.

Discover how loan trusts work, how they reduce inheritance tax by moving investment growth outside your estate, and why they are a flexible solution for cautious families.

Leaving the UK doesn’t remove you from inheritance tax immediately. Learn how the 10-year IHT “tail” works, how long exposure lasts, and how life insurance can protect your estate during this period.

Individual Savings Accounts (ISAs) remain one of the UK’s most valuable tax shelters. From the little-known Additional Permitted Subscription (APS) on death to Junior ISA opportunities, clever transfer strategies, and family-wide planning, there are more ways to maximise ISA potential than many people realise.

US estate tax is one of the most overlooked risks for global investors. With a $60,000 threshold, it doesn’t take much to create a major liability.

But with the right structuring — funds, companies, trusts, offshore bonds, or insurance — you can dramatically reduce or eliminate exposure.


With the UK moving from a domicile-based tax system to a residence-based system, understanding the Statutory Residence Test (SRT) has never been more important. For expats, this test is the starting point for determining UK tax liability. Get it wrong, and you could face unexpected income tax, capital gains tax, or inheritance tax exposure.

There are five essential qualities of a good offshore financial planner for HNW expats. From governance and evidence-based investing to multi-jurisdictional expertise, discover what sets the best apart.


Thanks to advances in medicine, better living standards, and lifestyle awareness, many of today’s expats could easily live well into their 90s—or even past 100. While that’s good news for health and family, it presents a major financial challenge: How do you ensure your wealth lasts as long as you do?

Flag Theory is a strategy for international living and wealth planning. Think of it as planting “flags” (residency, citizenship, banking, investments, business, lifestyle) in different countries to reduce taxes, protect your assets, and increase freedom.


Discover what makes the best offshore financial advisers for UK expats. Explore key qualities such as regulation, cross-border expertise, and transparency, with guidance tailored for HNW families.


One of the most common concerns for British expatriates is: “Will I end up paying tax twice on the same income?” This fear is valid. Without proper planning, an expat could find themselves liable to tax in both their home country (the UK) and their country of residence.

In today’s world of automatic data exchange, statutory data‑gathering powers, and digital analytics, HMRC has more visibility than ever. Here’s a plain‑English overview you can trust.

The Budget will take place on Wednesday 26 November, the chancellor has announced. With the UK shifting from a domicile-based to a residence-based tax system, the 2025 Budget is likely to bring further adjustments that expats need to watch closely.

Planning to sell your UK business and relocate overseas? The order in which you move and sell can make or break your tax bill. Learn how to structure your exit to avoid unnecessary UK capital gains tax. In this article, we’ll break down what the rules are, who they apply to, and how they affect income tax and capital gains tax (CGT) for those who return to the UK within a short time after becoming non-resident.

Talk of a UK wealth tax is back in the headlines — and recent developments suggest this is no longer just political noise. In the last few weeks, senior political figures and commentators have floated serious proposals to introduce a new tax on net wealth in the UK, aimed at narrowing the widening fiscal gap. While no formal legislation is in place yet, the direction of travel is clear — and for high-net-worth individuals (HNWIs), the window for proactive planning may be narrowing.

Individual Savings Accounts (ISAs) are one of the most tax-efficient investment wrappers available to UK residents. But what happens when you move abroad? If you're a British expat or simply no longer living in the UK, it's important to understand how your ISA is affected—and what you can and can't do with it going forward.

When it comes to international tax planning, one of the most misunderstood concepts is tax residency. It's not as simple as where you live or how many days you spend in a particular country. In fact, tax residency is one of the most nuanced areas of international law — and misunderstanding it can be a costly mistake. In this article, we’ll break down what the rules are, who they apply to, and how they affect income tax and capital gains tax (CGT) for those who return to the UK within a short time after becoming non-resident.

Selling a successful UK company can be the culmination of years of hard work—but without the right planning, the tax bill can take a significant bite out of your proceeds. One of the biggest considerations for business owners is Capital Gains Tax (CGT), which can be up to 20% on the sale of shares, or more if Business Asset Disposal Relief is unavailable or limited. In this article, we’ll break down what the rules are, who they apply to, and how they affect income tax and capital gains tax (CGT) for those who return to the UK within a short time after becoming non-resident.