Capital gains tax

Commentary – Golding and Connolly on Advising British Expats 4.3.4 ; Golding and Connolly on Living and Working Abroad 6.2.10

Credit method

Commentary – Golding and Connolly on Advising British Expats 4.3.4

Deduction method

Commentary – Golding and Connolly on Advising British Expats 4.3.4

Deemed domicile

Commentary – Golding and Connolly on Advising British Expats 2.6 ; Golding and Connolly on Living and Working Abroad 6.1.6

Directors

Commentary – Golding and Connolly on Advising British Expats 4.9.2 ; Golding and Connolly on Living and Working Abroad 6.4.9

Dividends

Commentary – Golding and Connolly on Advising British Expats 3.10.3Golding and Connolly on Advising British Expats 4.8.8

Dual residence

Commentary – Golding and Connolly on Advising British Expats 3.8 ; Golding and Connolly on Living and Working Abroad 6.2.8

Employment income

Commentary – Golding and Connolly on Advising British Expats 4.8.2

Exemption method

Commentary – Golding and Connolly on Advising British Expats 4.3.4

Foreign tax compliance

Commentary – Golding and Connolly on Advising British Expats 12.3

Generally

Commentary – Golding and Connolly on Advising British Expats 4.3Golding and Connolly on Advising British Expats 12.3Golding and Connolly on Advising British Expats 16.1.1 ; Golding and Connolly on Living and Working Abroad 6.3.3

Income tax

Commentary – Golding and Connolly on Advising British Expats 4.3.4 ; Golding and Connolly on Living and Working Abroad 6.4.2Golding and Connolly on Living and Working Abroad 6.4.10

Income tax and CGT

Commentary – Finney on Personal Representatives 4.5

Interest

Commentary – Golding and Connolly on Advising British Expats 4.8.6 ; Golding and Connolly on Living and Working Abroad 6.10.11

Liable to tax ('subject to tax' distinguished)

Commentary – Golding and Connolly on Advising British Expats 4.3.1

OECD Model

Commentary – Golding and Connolly on Advising British Expats 4.3.2

Pensions

Commentary – Golding and Connolly on Advising British Expats 11.1Golding and Connolly on Advising British Expats 11.4Golding and Connolly on Advising British Expats 11.5.2 ; Golding and Connolly on Living and Working Abroad 4.1.5Golding and Connolly on Living and Working Abroad 6.4.8

Personal allowances

Commentary – Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 12.3

Rental income

Commentary – Golding and Connolly on Advising British Expats 3.1Golding and Connolly on Advising British Expats 4.8.9Golding and Connolly on Advising British Expats 5.1Golding and Connolly on Advising British Expats 5.4 ; Golding and Connolly on Living and Working Abroad 6.4.7Golding and Connolly on Living and Working Abroad 6.10.1Golding and Connolly on Living and Working Abroad 6.10.4

Returning to the UK

Commentary – Golding and Connolly on Living and Working Abroad 7.2.1 ; Golding and Connolly on Advising British Expats 9.2

Self-employed income

Commentary – Golding and Connolly on Advising British Expats 4.9.1 ; Golding and Connolly on Living and Working Abroad 6.4.9

Share-based income

Commentary – Golding and Connolly on Advising British Expats 4.8.4

Split-year treatment

Commentary – Golding and Connolly on Advising British Expats 3.8

Temporary non-residence

Commentary – Golding and Connolly on Advising British Expats 3.10.1

Termination payments

Commentary – Golding and Connolly on Advising British Expats 4.15

Tie-breaker clauses

Commentary – Golding and Connolly on Advising British Expats 4.3.3

Treaties with UK

All countries (link to list of)

Commentary – Golding and Connolly on Advising British Expats 4.3.1

Australia

Commentary – Golding and Connolly on Advising British Expats 2.2Golding and Connolly on Advising British Expats 4.3.1Golding and Connolly on Advising British Expats 10.7.5

Cayman Islands

Commentary – Golding and Connolly on Advising British Expats 11.4

Colombia

Commentary – Golding and Connolly on Advising British Expats 12.3

France

Commentary – Golding and Connolly on Advising British Expats 11.4Golding and Connolly on Advising British Expats 12.3

Germany

Commentary – Golding and Connolly on Advising British Expats 4.3.5Golding and Connolly on Advising British Expats 11.4

Hong Kong

Commentary – Golding and Connolly on Advising British Expats 11.5.6Golding and Connolly on Advising British Expats 12.3

India

Commentary – Golding and Connolly on Advising British Expats 2.2Golding and Connolly on Advising British Expats 2.6

Ireland

Commentary – Golding and Connolly on Advising British Expats 2.6Golding and Connolly on Advising British Expats 12.3

Israel

Commentary – Golding and Connolly on Advising British Expats 11.4Golding and Connolly on Advising British Expats 12.1

Italy

Commentary – Golding and Connolly on Advising British Expats 2.6Golding and Connolly on Advising British Expats 12.3

Mexico

Commentary – Golding and Connolly on Advising British Expats 12.3

New Zealand

Commentary – Golding and Connolly on Advising British Expats 2.2Golding and Connolly on Advising British Expats 11.4Golding and Connolly on Advising British Expats 11.5.7

Pakistan

Commentary – Golding and Connolly on Advising British Expats 2.2Golding and Connolly on Advising British Expats 2.6Golding and Connolly on Advising British Expats 12.3

Qatar

Commentary – Golding and Connolly on Advising British Expats 11.4

Saudi Arabia

Commentary – Golding and Connolly on Advising British Expats 11.4

United Arab Emirates

Commentary – Golding and Connolly on Advising British Expats 11.4Golding and Connolly on Advising British Expats 12.3

USA

Commentary – Golding and Connolly on Advising British Expats 2.2Golding and Connolly on Advising British Expats 2.4Golding and Connolly on Advising British Expats 2.6Golding and Connolly on Advising British Expats 11.4Golding and Connolly on Advising British Expats 12.3

Typical content

Commentary – Golding and Connolly on Advising British Expats 4.3.2Golding and Connolly on Advising British Expats 4.8.2

Withholding requirement

Commentary – Golding and Connolly on Advising British Expats 5.11.4