Frequently Asked Questions
These questions highlight the complexity of the UK taxation of expatriates.
Establishing your residence and domicile status in the UK alone, can prove to be difficult and expert guidance is strongly recommended, as this dictates how you will be taxed in the UK.
- Am I resident in the UK for tax purposes?
- How do I find out if I am?
- What is domicile?
- Does it make a difference to my tax situation if I own property in the UK?
- Do I have to file a UK tax return? If so, when do I have to file it by before I start incurring penalties etc.?
- How often can I come home before it affects my UK tax situation?
- When does double taxation arise? Can it be avoided?
- What does my assignment contract/letter need to say to be tax efficient in the UK?
- Does the timing of the start of my secondment have any effect on my UK tax situation?
- How can I take advantage of all the tax breaks available in the UK?
- What tax forms do I need to complete and send to the UK HM Revenue & Customs?
- When do I need to pay any UK taxes?
- What do I need to know and do when I arrive or leave the United Kingdom?
- What happens if I rent out my house while I am away?
- I've received some tax forms, which I do not understand, can you help me?
- How does self-assessment work?
- I think I'm resident in both my home and host countries, but this can't be right can it?
- I've been taxed both in South Africa and the UK, do I get any relief for this? If so, can I get this relief upfront as it is causing cash flow issues for me?
- Will my assignment contract/letter have an effect on my tax situation in the UK?
- What needs to be done to ensure I remain in my home country social security system?
Brits working abroad:
- What are my UK liabilities while I am away?
- I am a Brit on secondment in Australia, and have let out my house in the UK. My letting agent has deducted tax from the rental income. Is this correct? If it is, how do I get the tax back again?
Foreign nationals working in the UK:
- If I remain tax resident in my home country, does this mean I won't be resident in the UK?
- What tax reliefs are available to me in the UK?
- I've been seconded to the UK from Germany, how will my overseas investments be taxed in the UK? Can I bring these into the UK tax free?
- I've been seconded to the UK and a friend of mine, also assigned to the UK, is not being taxed on the days they work overseas. Is this right? If so, what do I need to do so that my overseas work days are not taxed in the UK?
- How can I save tax and money while I am working in the United Kingdom?
- I'm a foreign national, working in the UK on secondment. Not all my time is spent working in the UK, are all my earnings taxed in the UK?
- How do I obtain a national insurance number for NIC and social security purposes?
- What do people mean by PAYE?
- I've heard that if I'm in the UK for less than 183 days I don't need to pay UK taxes. Is this true?
- The company I am seconded to in the UK has given me a P11D form. What is this form?
Individuals leaving the UK permanently:
- I'm just about to emigrate to Australia, will I still have tax liabilities in the UK?
- I have assets in the UK which I will be selling when I emigrate to New Zealand. Will I be subject to UK Capital Gains tax & if so, is there any way of eliminating/minimising this tax?
- I've heard that even though I now live permanently in New Zealand, my estate will still be subject to UK inheritance tax, is this true?
- I'm leaving the UK for good, how do I shake off my UK domicile status? Will I still be subject to UK inheritance tax even if I manage to get a non - UK domicile status?