Going abroad
Giving tax advice to people going abroad to live or work, who were also retaining a UK tax presence, or to people coming from abroad, to live or work in the UK, whether permanently or temporarily, used to be an exotic area of tax planning.
Nowadays, in line with our increasing mobility across national borders and with greater numbers of British residents owning property abroad, it is an every day matter.
Picking your way through RDR1: residence, domicile and the remittance basis
and RDR3: Statutory Residence Test
and determining whether you are resident or non-resident, or domiciled or not UK-domiciled for tax purposes is not however for beginners, and many traps exist. It is also necessary to know about Double tax treaties, as the more usual outcome of paying tax in more than one jurisdiction is to pay at the highest rate applicable, contrary to popular belief that you magically escape tax altogether.
Please ask Nicholas Ridge CTA for more details of the offshore tax advice service that is available for non-UK residents or leavers, and advice for new permanent or temporary entrants to the UK.
-
BUDGET COMMENTARY 2025Published on: November 26, 2025Back to all Articles Budget commentary 2025 Maybe I missed something. No changes to IHT; no changes to the 7-year…Continue reading » -
For those who thought that tax was all about taxPublished on: October 24, 2023For those who thought that tax was all about tax As Keith Gordon explains in this article, it's all about…Continue reading »
-
2020 Budget commentaryPublished on: March 13, 20202020 Budget commentary We were last able to use the term "expansionary Budget" when Geoffrey Howe was Chancellor of the…Continue reading »
-
Budget Commentary 2018Published on: November 1, 20182018 BUDGET COMMENTARY The tone of the Chancellor's speech, one of confidence placing faith in the UK's economic future, is…Continue reading »
-
Take Your PickPublished on: December 12, 2017UNDERSTANDING SME TAX EVASION HMRC has published independent research which discusses the attitude of small and medium-sized businesses (SMBs) to…Continue reading »
-
E U ReformPublished on: July 4, 2016E U Reform, Written to The Times From the European perspective, will Juncker come to be regarded as the architect…Continue reading »
-
Budget Commentary 2016Published on: April 3, 2016Budget Commentary 2016 SPRING BUDGET BULLETIN Following the immediate furore surrounding this year's Budget, this bulletin takes stock of some…Continue reading » -
Budget CommentaryPublished on: April 3, 2015Budget Commentary A politician yesterday announced the official end of austerity, in his Summer 2015 Budget. From now on, reduction…Continue reading » -
UK Tax Residence – the EssentialsPublished on: October 31, 2014UK Tax Residence - the Essentials This Article, reproduced from the October 2014 edition of Tax Adviser is unusual. Why?…Continue reading »
ABOUT NICHOLAS RIDGE
Nicholas Ridge operates as a Chartered Accountant and Chartered Tax Adviser under his own name, Nicholas Ridge CTA, in the Meon Valley in Hampshire.
For many years, Nicholas and Elizabeth Ridge Chartered Accountants and Chartered Tax Advisers ran a successful high street practice in West London. Their client base included individuals and businesses, and specialisms involved personal and business tax; not-for profit businesses; artists and professionals; and business start-ups
Their partnership merged with PK Group in 2013, at which point they moved to Hampshire