Tax for Non-residents and Non-domiciles Made Clear

1. The concept of residence and domicile

1.1. Residence

1.2. Domicile

1.3. Residence and domicile working together

2. Residence and the statutory residence test

2.1. Statutory residence test

2.2. Automatic overseas test

2.3. Automatic UK test

2.4. Sufficient ties test

2.5. The five connecting ties

2.6. Dual residence

2.7. Is it possible to be tax resident nowhere and pay no tax at all?

3. Splitting the tax year

3.1. Split year rules

3.2. The cases for leavers

3.3. The cases for arrivers

4. Tax treaties and double tax relief

4.1. Double taxation agreements

4.2. Personal allowance by virtue of a tax treaty

5. Becoming non-resident - rules, opportunities and traps

5.1. Becoming non-resident

5.2. Becoming a non-resident landlord

5.3. Other UK income

5.4. Working overseas for a UK employer

5.5. Capital gains tax

6. Retiring overseas

6.1. Overview

6.2. State pension considerations

6.3. Private pensions

6.4. Other matters

7. Domicile - and the remittance basis

7.1. Domicile

7.2. The remittance basis

7.3. Deemed domicile and rebasing

8. Planning for the non-domiciled

8.1. Tax-free remittances

8.2. Clean capital and making remittances

8.3. Business investment relief

8.4. Other matters

8.5. Foreign losses

9. Inheritance tax

9.1. Overview of UK inheritance tax

9.2. Domicile and IHT

9.3. Spouses

9.4. Shedding a UK domicile

10. Appendices

10.1. Appendix 1. Schedule 45 Finance Act 2013 - the SRT

10.2. Appendix 2. Information about joint ownership

10.3. Appendix 3. Current OECD model tax agreement

10.4. Appendix 4. List of countries with a double tax agreement with the UK

10.5. Appendix 5. Mixed fund ordering guidance

11. Documents