We advise clients on both the UK and US rules for becoming (or indeed avoiding becoming) resident and domiciled. For individuals already present in the UK or US, we can advise on how to break their residency status.

We frequently advise individuals moving to the UK or US on planning before their move in order to mitigate taxes after their arrival. Significant tax savings can be achieved with advance planning, both with respect to income taxes and estate taxes.

Individuals coming to the UK from another country may be “non-domiciled” (“non-doms”) and therefore eligible for preferential tax treatment, such as the ability to avoid being subject to UK tax on most types of non-UK income and gains.

The rules are however complicated and careful planning is required in order to take full advantage of the benefits.

We are well placed to advise on the relevant issues. We advise clients on all aspects of the rules and can help you structure your affairs to optimise your tax position.

We can also advise on residency and domicile issues in other countries, calling on the expertise of member firms in the Andersen Global association.