capital gains tax (CGT)

For many people leaving the UK, one of the biggest decisions isn’t what to pack, it’s what to do with the family home or investment property. Should you sell before you leave, or keep it and rent it out while you live abroad?

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.

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.


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.

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.

“Can’t I just give my house to my children now and avoid inheritance tax later?” It sounds like a straightforward way to reduce your estate’s taxable value. But in practice, gifting your home can be one of the most misunderstood and misapplied strategies in estate planning.

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.

If you're planning to move abroad or have already relocated, it’s crucial to understand how the UK’s Temporary Non-Residence Rules could affect your tax obligations—even while you're living overseas. These rules are often overlooked but can lead to unexpected tax bills if not properly accounted for in your planning. 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.