Established 1994

International Financial Planning

Financial Planning Guides

670 in-depth guides covering all aspects of international financial planning for UK expats and globally mobile investors — from tax and estate planning to offshore investment structures and currency strategy.

Tax Planning

Residence, domicile, offshore structures, and cross-border tax efficiency for internationally mobile individuals.

Tax Planning

Intra-Family Loans: Tax Planning for IHT, Investments, and Property

A detailed guide to intra-family loan planning: the HMRC official rate, interest vs interest-free loans, loans to trusts, loans for property purchase, deed of loan requirements, and the commercial rate requirement for overseas arrangements.

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Tax Planning

Maximising ISA Allowances for High-Net-Worth Families

A comprehensive guide to maximising ISA allowances across the family: ISA types, annual limits, family strategies, platform selection, flexible ISAs, and the bed-and-ISA technique.

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Tax Planning

National Insurance Optimisation for Internationally Mobile Employees

Internationally mobile employees and employers can significantly reduce National Insurance liabilities through detached-worker certificates, bilateral agreements, and carefully structured employment arrangements.

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Tax Planning

Partial-Year Tax Residency: Planning Arrivals and Departures for Tax Efficiency

The timing of arrivals and departures from a country can determine when and how much tax you pay. This guide explains how partial-year residence rules work in key jurisdictions and how to plan transitions efficiently.

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Tax Planning

Pension Planning and Tax for Non-Residents: What You Need to Know

UK pension rules for non-residents are restrictive — only those with relevant UK earnings can make meaningful contributions — but pensions remain one of the most tax-efficient structures for the right individual.

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Tax Planning

Phantom Income: Trust and Offshore Investment Taxation Explained

Phantom income — tax attributed to you on income or gains you have not actually received — is one of the most misunderstood risks in international investment and trust planning.

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Tax Planning

Pre-Arrival UK Tax Planning: Steps to Take Before Becoming UK Tax Resident

Careful pre-arrival planning in the months before UK tax residence begins can permanently reduce your UK tax exposure — from asset disposals and trust reviews to pension analysis and IHT structuring.

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Tax Planning

Pre-Immigration Tax Planning Before Becoming a UK Resident

The period before you become a UK tax resident is the most valuable planning window you will ever have — the decisions made before arrival can reduce UK tax exposure for years.

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Tax Planning

Pre-Immigration Tax Planning: Before You Move Abroad

What internationally mobile individuals must do before leaving their home country — crystallising gains, restructuring assets, reviewing pensions and trusts, and managing the tax exit process to avoid expensive mistakes.

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Tax Planning

R&D Tax Credits: A Guide for UK Businesses and International Groups

R&D tax credits provide substantial cash value for businesses investing in innovation. This guide covers the SME scheme, the RDEC for large companies, qualifying expenditure, mandatory advance notification, rising HMRC enquiry rates, and international R&D considerations.

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Tax Planning

RSUs and US Equity Compensation for UK Taxpayers: A Complete Planning Guide

Restricted Stock Units (RSUs) from US employers are among the most complex equity awards for UK taxpayers to manage. This guide covers UK income tax at vest, CGT on sale, US citizen complications, FICA/NIC double charges, and sourcing rules for mobile employees.

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Tax Planning

Remittance Basis and Non-Dom Planning

The 2025 non-dom reform fundamentally changed the remittance basis regime — understanding the new rules is essential for non-domiciled individuals in the UK.

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Tax Planning

Reporting Foreign Income in the UK: Forms, Deadlines and Common Errors

UK residents with overseas income face specific self-assessment obligations, supplementary pages, and filing deadlines — and errors can be costly, whether innocent or not.

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Tax Planning

Residence Nil-Rate Band: Maximising Your £175,000 Allowance

The residence nil-rate band can reduce an estate's IHT bill by up to £140,000 per couple — but it is subject to strict conditions on property type, beneficiary eligibility, and estate size. This guide explains the rules in detail, including the downsizing addition, the tapering mechanism above £2 million, and why expats with overseas homes do not qualify.

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Tax Planning

Rollover Relief on Business Assets: Deferring CGT on Reinvestment

Rollover relief under s.152 TCGA allows businesses to defer CGT when disposing of qualifying assets and reinvesting in new qualifying assets. This guide covers eligible assets, the reinvestment window, partial rollover, depreciating assets, and the comparison with incorporation relief.

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Tax Planning

Royalties and Intellectual Property Planning for International Creators

A guide to tax-efficient management of royalty income and intellectual property for internationally mobile creators, authors, inventors, musicians, and software developers.

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Tax Planning

SEIS: Seed Enterprise Investment Scheme Planning Guide

A comprehensive planning guide to SEIS: 50% income tax relief, CGT reinvestment relief, IHT Business Relief, loss relief against income, and the differences from EIS — for HNW investors considering early-stage investment.

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Tax Planning

Seed Enterprise Investment Scheme (SEIS): Rules and Tax Reliefs Explained

A comprehensive explanation of SEIS tax reliefs, qualifying conditions, and how the scheme fits into a wider investment and tax planning strategy for UK-connected investors.

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Tax Planning

Share Option Planning for Internationally Mobile Executives: EMI and CSOP

EMI and CSOP share option schemes offer significant tax advantages but create complex planning issues for executives who move between jurisdictions during the option lifecycle.

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Tax Planning

Split Year Treatment Under the UK Statutory Residence Test

When you arrive in or depart from the UK part-way through a tax year, split year treatment may divide the year into UK and overseas parts — meaning you are only fully taxable in the UK for part of the year. This guide explains the eight cases, the conditions, and the practical implications for internationally mobile individuals.

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Tax Planning

Stamp Duty and Property Transfer Taxes for International Property Investors

Transaction taxes on property purchases can add 4–10% or more to the cost of a property acquisition — understanding them before you buy is essential.

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Tax Planning

Tax Planning for Expats Returning to the UK

Returning to the UK after a period abroad is not simply a matter of unpacking boxes. The tax implications are significant — and the planning window before you return is your best opportunity to act. This guide covers the key steps, in order of priority.

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Tax Planning

Tax Planning for Internationally Mobile Business Owners

Internationally mobile business owners face unique tax challenges — from establishing corporate tax residency to structuring extraction of profits tax-efficiently across borders.

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Tax Planning

Tax Planning for UK Expats: The Essential Guide

Understanding how UK tax rules apply when you live abroad is essential — residence, domicile, and treaty relief all interact in ways that demand careful planning.

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Our guides provide the framework — but every expat's financial position is different. Book a free review with one of our international financial planners to get advice specific to your situation.

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