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Clients moving overseas

Services an accountancy practice can provide to an individual thinking of moving overseas.

Failure to prevent the facilitation of tax evasion

Practicewire 17-04-2018

In 2015 the UK announced that it would introduce new criminal laws to apply to corporations who fail to put in place reasonable procedures to prevent their representatives criminally facilitating tax evasion, both in the UK and overseas.

Does an overseas client meet the criteria to qualify for a UK personal allowance?

FAQ on whether a client who is resident overseas, but rents out property in the UK, meets the criteria needed to qualify for a UK Personal Allowance.

What is the PRR situation for a UK property owned and sporadically occupied by a diplomat who regularly worked overseas?

FAQ on the daily Private Residence Relief allowance for a diplomat, to enable him to find accommodation whilst away on diplomatic duties abroad. The house he owned in the UK was let to tenants between his brief periods of occupation.

Is a pension arising from contributions made while a client was resident overseas subject to UK tax?

FAQ regarding a client approaching retirement age who is looking at encashing his occupational pensions, and whether one of the pensions, paid into while the client was working in Australia, is subject to UK tax.

International trade


This guide is designed to help accountants in practice advise their clients better on international issues and to help finance directors, financial controllers and other accountants in business assess the financial risk and profitability of an international project or sale.