Tax advice on leaving the UK

• As a member of CLA Global, and through our other relationships internationally we can ensure that your tax planning in the UK is compatible with the jurisdiction you are moving to and any other countries in which you have financial interests
• We work closely with your existing advisers, such as onshore and offshore lawyers, investment managers and property agents
• You can benefit from Evelyn Partners’ expertise in investment management, wealth planning and business services
• All of our international tax advice is tailored to your specific tax needs and is provided by a team of experienced tax specialists

A person’s domicile is normally inherited from their father but can be replaced by a domicile of choice, which is generally the place they consider their permanent home – the place where they have the strongest social and family ties. Unlike residence, there is no one legal test to determine domicile but various factors are considered. Determining legal domicile can be complex and is open to challenge by HMRC so this is an area where it is sensible to seek professional advice.

While it is possible to be resident in more than one place at any one time, it is only possible to be domiciled in one jurisdiction. Find out more about residency for tax purposes, by downloading your copy of Leaving the UK – your guide to tax.

If you let out a UK property, different rules apply once you have become non-UK resident. The tenant or letting agent of a UK property with a non-UK resident landlord is required to deduct basic rate income tax at source (currently 20%) under the non-resident landlord scheme and pay this to HMRC. Alternatively, the landlord can register with HMRC for rent to be paid without the deduction of tax. Either way, if you are a landlord, you are required to complete an annual UK tax return, and any additional tax due must be paid through self-assessment.