The UK tax framework for internationally connected individuals has evolved significantly, with a shift away from traditional domicile-based rules towards a more residence-focused approach.

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These changes have implications for:

• Individuals moving to or from the UK
• Former non-domiciled individuals
• Those with offshore income, gains or structures
• Families with assets across multiple jurisdictions

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Understanding how these rules apply in practice is essential to managing exposure and ensuring compliance.

We advise a range of clients with international connections, including:

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• Internationally mobile individuals and families
• Former non-dom clients and returning UK residents
• Families with offshore trusts or holding structures
• Business owners and property owners with multi-jurisdictional interests

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Our work is often coordinated alongside other professional advisers, both in the UK and internationally.

Changes to the UK tax regime have brought renewed focus to residence status and historic remittance positions.

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We advise on:

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• Residence and non-residence issues
• Former Non-Dom considerations and legacy remittance planning
• Reviewing historic positions in light of current legislation
• Managing exposure to UK tax on worldwide income and gains

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Ensuring that historic structures and decisions are properly understood is often a key part of current planning.

Offshore structures remain a central feature of many international arrangements, but are subject to complex UK tax rules.

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We advise on:

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• Offshore trusts and settlor planning
• Transfer of assets abroad and related anti-avoidance provisions
• The UK tax treatment of offshore income and gains
• Ongoing compliance and reporting obligations

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Given the level of HMRC scrutiny in this area, careful analysis is essential to ensure that structures remain effective and compliant.

Succession planning in an international context often involves additional complexity, particularly where assets, family members or structures span multiple jurisdictions.

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Our work includes:

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• Cross-border succession and family wealth planning
• Coordinating UK tax advice with overseas legal frameworks
• Advising on the interaction between inheritance tax and other jurisdictions
• Structuring arrangements to support long-term family objectives

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A coordinated approach is often required to ensure that planning is effective across all relevant jurisdictions.

International private client work requires a clear understanding of both UK tax rules and how they interact with other jurisdictions.

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We take a practical and coordinated approach, focusing on:

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• Providing clear guidance on complex and evolving rules
• Identifying risks and opportunities within existing structures
• Supporting clients through changes in residence or circumstances
• Working alongside other advisers to deliver joined-up advice

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Our focus is on ensuring that planning remains robust, compliant and aligned with long-term objectives.

International private client planning involves navigating a complex and evolving tax landscape, particularly in light of recent changes to the UK’s approach to residence and offshore structures. For individuals and families with cross-border connections, understanding how these rules apply is essential to managing tax exposure and ensuring compliance.

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Whether you are moving to or from the UK, reviewing existing offshore structures, or planning for the next generation, taking coordinated advice can help ensure that your affairs are structured effectively across jurisdictions.

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If you would like to discuss your position or require support with international tax planning, we would be happy to assist.