Leaving the UK - What you need to consider tax wise when leaving the UK to live abroad

This presentation covered what individuals need to consider when leaving the UK to live abroad and the UK tax implications they may face. They discussed the statutory residence test and how to make sure UK residence is broken, as well as the implications if you don’t get this right. They also explained what is meant by dual residency and treaty residency, bringing all of these complicated issues to life through clear and easy to follow examples.
Becoming non-UK resident is just the first step and doesn’t mean your UK tax obligations can be ignored. They talked through the ongoing requirements where there is UK income or UK property, and looked at some of the anti-avoidance rules for temporary non-residents.
They also discussed the treatment of pension contributions, ISA’s, child benefit, student loans and voluntary national insurance contributions.
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