International Tax

International tax can be a maze of regulations and obligations, but with our expertise and dedication, at Larking Gowen we make it much more straightforward. We specialise in providing tailored advice to individuals with cross-border interests, ensuring compliance with UK tax obligations.

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Whether you're planning on moving to or from the UK for work, an expatriate, or an individual with international investments, we have the knowledge and experience to meet your needs.

We can help you discover and understand ways to reduce your UK tax liabilities and limit your tax exposure globally.

Our PrimeGlobal Association membership keeps us in contact with trusted independent firms in over 100 countries who can help you with any overseas advice you may need.

Residence and Domicile

Determining your tax residence and domicile status is needed for managing your global tax exposure. Our experts can assess your circumstances and give personalised advice on your residence and domicile status and help you understand what these may mean for you.

Managing income and investments across borders can present unique challenges. We can advise on double taxation relief, and help you maintain compliance in the UK. Our team will assist you with preparing and filing tax returns, including disclosure of foreign assets and income as required.

Residence and domicile affect your exposure to many UK taxes, including income tax, capital gains tax and can even affect your inheritance tax exposure. At Larking Gowen, we can advise you on strategies to help mitigate potential tax liabilities, including whether you’re eligible to claim the remittance basis which is currently available for some UK residents who are non-UK domiciled until April 2025, when the reform will introduce a new regime.

UK Property Reporting

Even if you live and work overseas, if you own a UK property, you may have UK tax and reporting obligations.

Non-UK resident landlords (NRLs) must declare UK rental profits where the gross rents exceed £1,000 in a given tax year. This is typically disclosed via self-assessment tax returns. We can help you to make sure your disclosure is made on-time and advise you on reliefs and expenses you may be able to claim to minimise your UK tax liability.

If you’re an NRL, your letting agent (or tenant) should be deducting basic rate tax from your net rental income unless you have completed form NRL1. Our team can help you complete this form, and to help you reclaim any overpaid tax because of this deduction.

Non-UK residents must also disclose disposals of UK property (whether residential, commercial, or property that’s held indirectly via a company) within 60 days of completion and pay any tax that’s due by the same deadline. Even if no tax is due, non-UK residents are still required to file a 60-day return. At Larking Gowen, we specialise in capital disposal reporting and can guide you through the process, helping to ensure accurate and timely reporting to mitigate penalties.

We can also help advise on Stamp Duty Land Tax for non-UK residents looking to buy property in the UK.

Myth-busters

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Relevant Insights

Blog

Non-doms and the General Election: How do Labour and Conservative proposals compare?

Tuesday, 2 July 2024

Ahead of the General Election, we compare Conservative and Labour proposals to the non-domicile tax regime.

Brochure

Capital Gains Tax for non-residents

Calculating Capital Gains Tax can be complex. Our brochure answers questions and highlights a few of the factors you might need to consider.

Brochure

Moving to the UK: A tax guide

Thinking of moving to the UK? In this brochure, we answer some commonly asked questions about what you may face tax-wise when moving to the UK to live/work.

Brochure

Leaving the UK: A tax guide

Thinking of leaving the UK? In this brochure, we answer some commonly asked questions about what you may face tax-wise when leaving the UK to live/work.

Webinar

Moving to the UK? What you need to consider tax-wise when moving to the UK to live

This presentation covered what individuals need to consider when moving to the UK and the UK tax implications they may face.

Blog

How does my residence and domicile status affect my tax position?

Monday, 8 January 2024

If you’ve recently moved to or from the UK, have you considered how this will affect your tax position?

Webinar

Leaving the UK? What you need to consider tax-wise when leaving the UK to live abroad

This presentation covered what individuals need to consider when leaving the UK to live abroad and the UK tax implications they may face.

Brochure

What are offshore income and gains?

If you have any income and gains generated through activities performed outside the UK, you'll need to declare these to HMRC. Our brochure explains why and how to report these to avoid penalties.

Blog

Overseas income disclosure to HMRC

Wednesday, 7 June 2023

If you have income from overseas, you likely have to disclose this to HMRC, even if you don’t bring it into the UK. HMRC are sending nudge letters to individuals who have offshore income they haven’t reported as they may need to pay UK tax.

Blog

Non-domicile taxation of individuals – what’s changing?

Friday, 22 March 2024

Tax specialist, Emma Walker, looks at how the introduction, in April 2025, of the four-year ‘Foreign Income and Gains’ (or FIG) regime will affect non-domicile individuals.