International Individuals
This part of the topic index contains resources on residence and domicile, coming to and leaving the UK and holiday homes abroad. Please select the resource that you require by clicking on the relevant tab below.
8
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Business immigration: overview This note introduces some of the most relevant concepts of business immigration law, such as business visitors, who can work in the UK without permission, the offence of illegal working and the points-based system (PBS). | Practice note: overview | Maintained |
| 2 | Double tax treaties: an introduction This practice note provides an introduction to the purpose and interpretation of double tax treaties. | Practice notes | Maintained |
| 3 | Not ordinarily resident employees: UK taxation of share ... This practice note deals with aspects of the UK tax treatment of employment-related securities and securities options acquired after 5 April 2008 by employees and directors who are UK resident, but not ordinarily resident (R/NOR). It also deals briefly with those who are UK resident and ordinarily resident (R/OR), but not domiciled in the UK. | Practice notes | Maintained |
| 4 | Notaries and notarisation This note explains the role of notaries and what notarisation means. It outlines the types of documents that are notarised and explains what legalisation and apostille mean. It includes a checklist of what to consider when instructing a notary. | Practice notes | Maintained |
| 5 | Offshore funds: tax This practice note examines the various tax issues that arise in respect of offshore companies and offshore unauthorised unit trusts. It also provides a summary of the main UK anti-avoidance provisions that need to be considered in relation to the tax treatment of UK investors investing in offshore funds. | Practice notes | Maintained |
| 6 | Points-based immigration and the sponsorship licence A note on the points-based business immigration system, its implications for employers and how the sponsorship licence works. | Practice notes | Maintained |
| 7 | Tax data for individuals and trustees A note containing links to tax data of interest to individual taxpayers and trustees (including personal representatives). It covers rates, allowances and time limits for inheritance tax, capital gains tax, income tax and stamp taxes, and tax limits that apply to registered pension schemes and individual savings accounts. It includes links to interest rates on tax paid late and tax overpaid. | Practice notes | Maintained |
| 8 | Tax issues on the relocation of employees Senior employees of international businesses can expect to spend some part of their working lives outside their home country either on: Secondment to a foreign subsidiary of the parent company. A more permanent transfer to a foreign company within the group. One of the main areas of concern for both employers and employees is the tax effects of relocation and the structuring of the remuneration package. This practice note examines the relevant tax issues and other areas of concern to both employer and employee where there is an overseas assignment. | Practice notes | Maintained |