Non-domiciled Advice

The rules that apply to non-domiciled individuals are complex and change with regularity.  There were major changes from 6 April 2017 which mean that once a person has been resident in the UK for 15 out of the past 20 tax years they are no longer eligible to claim the remittance basis in the UK.  This is a big change for many people and they need to take appropriate advice.

Offshore Trust Structuring

It is still possible to structure your affairs tax efficiently as a non-domiciled individual but the rules are complicated and advice is necessary to ensure you are fully compliant with UK obligations.

UK tax returns

Even if a person or entity is non-UK resident, there are reporting obligations where income is received from UK sources, such as property in the UK, pensions, bank interest and so on.  We can assist with completion of the necessary paperwork to ensure compliance with the rules and to avoid hefty penalties arising.

Non-resident CGT advice

Since 2015 the sale of UK residential property is within the charge to Non-resident capital gains tax.  This means that if a non resident person or entity sells a residential property situated in the UK, they will need to make a return to HMRC and pay any tax due (which is 30 days after the completion of the transaction).

Welcome to Churchill Taxation

We specialize in:

Tax advice for private individuals

Self-assessment tax returns – preparation and advice

Offshore tax planning for non-UK domiciled individuals

Planning for the remittance basis of taxation

Non-residency issues

Capital gains tax planning, including advising on tax efficient exits from companies and investments

Tax efficient remuneration and income tax planning

Tax investigations and enquiries

Inheritance tax planning and succession planning

Wealth and asset protection, including the use of trusts

Matrimonial tax advice

Small business offering including basic accounts, tax returns, payroll and VAT

Full trust and estates compliance offering, including preparation of HMRC forms and accounts


John Moore

Steph is one of the best ‘private client’ tax advisory people I have worked with. Always giving her best and technically accurate.

John Moore

Leading advisor to entrepreneurial businesses


“Steph was someone I turned to in terms of good technical support. She is a very strong Private Client technician in my view.”


Partner at accountancy firm