International Tax Advice for Individuals
International tax issues can arise when you move abroad, relocate to the UK, work internationally, or receive overseas income. Understanding your tax obligations is essential to remain compliant and avoid unexpected tax liabilities.
At Henderson Loggie, our specialist private client tax advisers provide practical, tailored advice on UK residency, overseas income, cross-border tax issues and international tax planning. Whether you’re moving to, from, or within the UK, we’re here to help you navigate the complexities with confidence.
Who We Help
Whether you’re relocating, working internationally or managing overseas income and assets, we provide specialist tax advice for individuals including:
- Individuals moving to the UK
- UK residents relocating overseas
- Expats returning to the UK
- Individuals with overseas income and investments
- International business travellers and employees
- Individuals with overseas property and assets
Our International Tax Advisory Services
UK Tax Residency & Statutory Residence Test
Understanding your UK tax position and residency status.
Moving to or from the UK
Tax planning before relocating to minimise unexpected liabilities.
International Tax Compliance
HMRC reporting, self-assessment and overseas income disclosure support.
Double Taxation Relief
Helping you avoid paying tax twice on the same income or gains.
Overseas Income and Foreign Assets
Advice on foreign income, investments, pensions and overseas property.
Cross-Border Tax Planning
Strategic tax planning for international individuals and families.
UK Tax Residency & Statutory Residence Test
Your UK tax residency status affects how your income, gains and assets are taxed. Residency is determined using the Statutory Residence Test (SRT), which can be complex for individuals with international connections.
We advise people who are moving to or from the UK, working internationally, travelling frequently for business, managing homes in multiple countries, or looking to become non-resident for UK tax purposes.
Our team can help determine your residency position and identify tax planning opportunities.
Individual Tax Planning for Moving to the UK
Moving to the UK can have important tax implications, particularly if you have overseas income, investments or assets. Taking advice before you arrive can help improve your tax position and avoid unexpected liabilities.
We can assist with:
- Pre-arrival tax planning
- Foreign Income and Gains (FIG) relief
- Overseas Workday Relief (OWR)
- Overseas income and assets
- HMRC registrations
- UK self-assessment and tax returns
Our advisers help ensure your move to the UK is as tax-efficient as possible.
International Tax Compliance Solutions for Leaving the UK
Leaving the UK can have ongoing tax implications and reporting requirements. Getting your tax position right can help avoid unexpected liabilities and HMRC enquiries.
We can assist with:
- Self Assessment tax returns
- Residence reporting and split-year treatment
- Foreign income and offshore disclosures
- Overseas asset reporting
- Ongoing UK tax obligations
- HMRC correspondence and enquiries
Our team helps ensure your departure from the UK is managed efficiently and compliantly.
Double Taxation Relief Support
If your income or gains are taxable in more than one country, double taxation relief may help prevent you paying tax twice.
We can advise on:
- Double taxation treaties
- Foreign tax credit claims
- Overseas income and investments
- Capital gains realised overseas
- Cross-border pension taxation
Our team helps ensure available reliefs are claimed correctly and tax is paid in the right jurisdiction.
Tax on Foreign Income and Overseas Assets
If you live in the UK or have UK obligations, foreign income and assets often require careful reporting and planning.
We can support you with:
- Reporting overseas income and gains
- Understanding the remittance basis and related rules
- Foreign tax credit relief and double tax treaty considerations
- Capital gains on overseas disposals
- Practical support gathering information and preparing calculations
- Tracking UK and overseas workdays
- Inheritance tax planning in an international context
We tailor our advice to reflect your personal circumstances and long-term goals.
International Tax Planning Services
Proactive international tax planning can help minimise risk and improve tax efficiency when your circumstances change.
We provide advice on:
- Becoming non-resident for UK tax purposes
- Moving overseas or relocating to the UK
- Cross-border tax planning
- Capital gains tax planning
- Succession and estate planning
- Residency and domicile considerations
Our team helps individuals and families structure their affairs efficiently while making the most of available tax reliefs.
International Tax FAQs
Moving abroad does not automatically mean you stop paying UK tax. Depending on your UK tax residency status and the type of income you receive, you may still have UK tax obligations on certain UK-source income, such as rental income from UK property, employment income connected to UK duties, or gains on certain UK assets.
The Statutory Residence Test (SRT) is the set of rules used by HMRC to determine whether you are UK tax resident in a tax year. The test takes into account factors such as the number of days spent in the UK, where you work, and your ties to the UK. Your residency status will determine how your income and gains are taxed.
Yes, it may be possible to become non-resident for UK tax purposes if you meet the conditions set out in the Statutory Residence Test. Whether you qualify will depend on factors such as where you live, work and spend your time during the tax year.
The tax treatment of foreign income depends on your residency status and personal circumstances. Foreign income can include overseas employment income, pensions, rental income, dividends and investment returns. Specialist advice can help ensure the correct treatment and reporting of overseas income.
Split-year treatment may apply when you move into or out of the UK during a tax year. If eligible, the tax year can be divided into a UK resident period and a non-resident period, which can affect how your income and gains are taxed.
If you are UK tax resident, you may be required to report overseas income and gains to HMRC, even if tax has already been paid abroad. Reporting requirements depend on your individual circumstances and the type of income received.
Double taxation relief helps prevent the same income or gains being taxed in two countries. Relief is typically provided through tax treaties or foreign tax credits, allowing tax paid in one country to be offset against tax due in another.
Income and gains arising from overseas property may be taxable in the UK, depending on your tax residency status and the nature of the income or disposal. This can include rental income and capital gains from the sale of overseas property.
Yes. We assist individuals with HMRC enquiries, compliance checks, disclosure matters and ongoing correspondence. Our team can help explain your position, respond to HMRC requests and work towards a timely resolution.
Why Choose Henderson Loggie as Your International Tax Advisor?
International tax advice requires technical expertise, practical experience and a clear understanding of your personal circumstances.
Experienced Specialists
Our Private Client Tax team has extensive experience advising individuals and families on complex UK and international tax matters.
UK-Wide and International Support
We assist clients throughout the UK and work alongside overseas advisers where cross-border coordination is required.
Responsive Advice
We understand that international tax issues are often time-sensitive and provide practical advice when decisions need to be made quickly.
Focused on Outcomes
Our objective is to provide clear, commercially focused advice that helps clients reduce risk, remain compliant and make informed decisions about their affairs.
Meet Our International Tax Team
Lucy Crow
Director
Claire Nolan
Senior Manager
Allyson Smith
Assistant Manager
