The Temporary Repatriation Facility: what it is, who qualifies, and why your residency records matter

The Temporary Repatriation Facility gives former remittance basis users a window to pay a reduced rate on pre-April 2025 foreign income and gains, but only for a three-year window that closes in 2028. For globally mobile individuals, the strength of your historical tax residency records is vital to withstand HMRC scrutiny.

Most tax residency positions are technically sound. The vulnerability lies in the records that would need to support them under scrutiny. This guide helps advisors identify where client record-keeping risks are most likely to emerge, and what to do about.

When tax residency plans change, the risks are not always obvious. With insight from Scott Homewood at Trident Tax, we explore what families should consider when leaving the UAE and reassessing their position.

Globally mobile creatives live across borders — but tax residency rules still count days. In this conversation with Richard Paul, we explore why strong travel records matter more than ever.

Tax residency record-keeping has evolved. For advisors managing globally mobile clients, it is no longer enough to count days and store documents. In a more scrutinised compliance environment, defensibility depends on whether the evidence tells a coherent, contemporaneous story that supports the residency position.

As an HNWI and globally mobile individual, you’re likely to come across HMRC nudge letters. But what are they, why they’re sent, who might receive one, and what are the practical steps to take with a tax advisor to prevent escalation?

HMRC tax investigations into individuals can be complex, time-consuming and emotionally draining, particularly for high-net-worth and globally mobile individuals. This article explores whether investigations are getting longer, why the wealthy face greater scrutiny, and how strong compliance records and automation can significantly reduce their impact.

Relocating to the Crown Dependencies can feel like a fresh start, but day counting and tax residency rules often mean you need to remember your past. This article explores why UK days still matter, how residency rules differ across Jersey, Guernsey and the Isle of Man, and what HNWIs should prepare before and after a move.

Spreadsheet day counting feels familiar, but it often collapses under tax residency enquiries. We examine the hidden risks of spreadsheets and why advisors are increasingly recommending a professional, evidence-led alternative.

European programmes are tightening or closing, non-EU hubs like the UAE and Saudi Arabia are rising, and tax authorities are paying closer attention to how and where globally mobile individuals spend their time. For HNWIs, success now depends on strategic planning, accurate day counting, and defensible residency records, not just qualifying investment.

What are exit taxes? In an increasingly mobile world, more countries are taxing unrealised gains when individuals move abroad. This article explains how exit taxes work, why they matter for HNWIs, where they’re used today, and the key factors to consider when planning a relocation, especially the importance of tax residency and robust evidence.

The end of the non-dom regime in the UK led to three core themes: increased relocation, UAE as a favoured destination, and behavioural changes around the underlying reasons to leave. Let’s look at what has happened and what you need to know if you’re considering leaving the UK.