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

Tax Residency Certificates: When You Need One and How to Obtain It

A tax residency certificate confirms your status as a tax resident of a particular country. This guide explains when you need one, how to apply, and the practical steps for internationally mobile individuals.

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Tax Planning

Tax Residency Planning: Establishing Genuine Residence That HMRC Accepts

Leaving the UK and establishing foreign tax residency requires far more than counting days. This guide explains what HMRC looks for, how to build genuine residence, and the most common pitfalls.

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Tax Planning

Tax-Efficient Income Strategies for International Investors

The form in which you take income — and where it arises — can make a substantial difference to the tax you pay. International investors have more flexibility than domestic taxpayers, but only if they plan ahead.

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Tax Planning

Tax-Efficient Investing for UK Expats

Tax efficiency looks very different once you are non-resident — ISAs are frozen, offshore bonds come into their own, and the timing of gains becomes a key planning lever.

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Tax Planning

Tax-Efficient Investment Structures for High-Net-Worth Individuals

The complete priority stack for tax-efficient investment: pension, ISA, EIS/SEIS/VCT, offshore bond, and general investment account — and how to combine them for maximum efficiency.

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Tax Planning

The 2025 Non-Dom Reform: A Complete Guide for Internationally Mobile Individuals

The April 2025 abolition of the remittance basis is the most significant change to UK international tax in a generation — here is what it means for you.

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Tax Planning

The April 2025 Non-Dom Reforms: Complete Guide to the New UK Tax Rules

April 2025 saw the most significant overhaul of UK tax rules for internationally mobile individuals in a generation. The remittance basis has been abolished and replaced by the Foreign Income and Gains regime. This guide explains what changed, who is affected, and what to do now.

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Tax Planning

The Centre of Vital Interests Test: Proving Tax Residency to Multiple Authorities

When two countries both claim you as a tax resident, double tax treaty tiebreaker provisions — centred on your 'centre of vital interests' — determine which one wins. This guide explains how the test works and how to manage it.

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Tax Planning

The Foreign Income and Gains (FIG) Regime: How the New Non-Dom Rules Work Post-2025

The FIG regime replaced the remittance basis from April 2025, giving new UK arrivals a four-year window of complete exemption on non-UK income and gains — here is how it works in practice.

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Tax Planning

The Foreign Income and Gains Regime: Planning for New UK Arrivals

A comprehensive guide to the UK's new Foreign Income and Gains (FIG) regime for those arriving in the UK from April 2025 onwards — what the four-year exemption covers, how to maximise it, and what planning steps should be taken before and after arrival.

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Tax Planning

The New Non-Domicile Tax Regime from April 2025: A Practical Guide

The remittance basis was abolished from April 2025, replaced by a 4-year Foreign Income and Gains (FIG) exemption for new UK arrivals. This guide covers FIG, the Temporary Repatriation Facility, Overseas Workday Relief, and the new protected trust rules.

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Tax Planning

The Remittance Basis Is Abolished: What Happens Now?

The remittance basis — used by non-domiciled UK residents to shelter foreign income and gains from UK tax — was abolished from April 2025. If you were using it, you need to act.

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Tax Planning

The Residence Nil Rate Band: A Complete Guide

The RNRB adds up to £175,000 per person to the IHT-free allowance when passing a home to children — but it comes with conditions that many estates fail to meet, particularly above £2m.

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Tax Planning

The Residence Nil Rate Band: Your Complete Guide

The Residence Nil Rate Band adds up to £175,000 of IHT-free allowance when a qualifying residence is left to direct descendants. Couples can benefit from up to £1 million before IHT — but the rules have important conditions and international complications.

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Tax Planning

The Temporary Repatriation Facility (TRF): Using the Window to Clean Up Foreign Income

The Temporary Repatriation Facility offers former remittance basis users a time-limited chance to bring previously unremitted foreign income and gains into the UK at preferential tax rates.

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Tax Planning

The UK Patent Box Regime: Reducing Corporation Tax on Intellectual Property Income

The UK Patent Box taxes qualifying IP-derived profits at just 10% corporation tax, substantially below the standard 25% rate. This guide covers the nexus approach, qualifying IP income, the streaming and formulaic calculation methods, and interaction with R&D credits.

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Tax Planning

The UK Statutory Residence Test: A Complete Practical Guide

The Statutory Residence Test determines whether you are a UK tax resident in any given tax year. Understanding it is essential for any internationally mobile individual.

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Tax Planning

The UK Statutory Residence Test: A Complete Technical Guide

The UK Statutory Residence Test determines whether you are UK tax-resident in any given tax year. Getting it wrong — in either direction — can be very costly. This guide explains every part of the test in full, including the automatic tests, the sufficient ties framework, and split-year treatment.

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Tax Planning

UK Controlled Foreign Corporation Rules: A Guide for HNW Business Owners

UK CFC rules allow HMRC to attribute a foreign company's profits directly to a UK-resident controller — even if no dividend has been paid. This guide explains who is affected, how the gateway tests work, and what safe harbours and planning opportunities exist.

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Tax Planning

UK Corporation Tax for Non-Resident Company Owners and Directors

Non-resident owners and directors of UK companies must understand UK corporation tax obligations, permanent establishment risk, and how to structure their involvement efficiently.

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Tax Planning

UK Domicile and Inheritance Tax Planning in 2026

Domicile is one of the most complex concepts in UK private client law. Despite the 2025 IHT reforms, it remains highly relevant for excluded property trusts, succession, and private international law.

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Tax Planning

UK Double Tax Treaties: A Comprehensive Guide for Internationally Mobile Individuals

The UK's network of over 130 double tax agreements is one of the largest in the world. This guide explains how DTAs work, what tiebreaker rules apply to dual residents, and how treaties interact with real-world situations facing internationally mobile high-net-worth individuals.

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Tax Planning

UK Employee Share Schemes: Tax Treatment for Internationally Mobile Employees

Employee share schemes can generate substantial wealth — but the international dimension creates complex tax questions about when and where gains are taxed, particularly when employees move between countries during the vesting period.

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Tax Planning

UK Income Tax Planning for Non-Residents: Reducing Liability on UK Source Income

Non-UK residents with UK source income — rental income, dividends, interest, pensions — face specific tax obligations and reliefs that careful planning can legitimately reduce.

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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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