Ruth contacted us as she was planning on taking a new role in the Middle East. Her family was remaining in the UK, so she was keen to understand what was required in order to break UK tax residence.

We provided Ruth with a UK tax departure briefing to help explain the UK tax implications of moving and working outside of the UK, such as her UK tax residence position, how her employment income would be taxed as a UK tax non-resident and how to notify HMRC that she was leaving the UK, as well as key issues associated with her family remaining in the UK.

At the end of her time working outside the UK, we also provided Ruth with a UK tax repatriation briefing, to ensure that her tax transition back to the UK tax system was smooth and did not cause any unexpected issues or tax liabilities.