Why should you buy Tolley's Expatriate Tax Planning 2018-19
Tolley's Expatriate Tax Planning covers the taxation of both UK individuals working overseas and foreign nationals working in the UK, however short or permanent the work period. Combining technical depth with practical planning points and risk avoidance strategies throughout, using this title will help ensure Tax Advisers determine expatriate employees’ income tax and NICs liabilities for 2018-2019 without paying for specialist advice.
The new edition will incorporate a full revision of content to reflect this year's Finance Act rules affecting expatriates.
The title includes:
* Updated information and key planning points on taxation and social security contributions/pensions effects on UK-inbound and UK-outbound expatriates of the UK leaving the EU in March 2019.
* Final FA (No 2) 2017 legislation on the income tax, capital gains tax and inheritance tax deemed domicile rules from 6 April 2017 for individuals with an original UK domicile and UK-resident non-domiciles.
* Practical effects on expatriate employees of aquiring deemed UK domicile status.
* Coverage on expatriate employee pensions and share schemes in detail (UK and foreign plans).
* Updated information on expatriate employees’ capital gains tax (CGT) and inheritance tax (IHT).
* Updated information on how to enable employers and their advisers to correctly deal with their 2018-2019 PAYE and NICs compliance obligations for expatriate employees, including the special HMRC expatriate arrangements.
*Updates on the income tax and NICs position of international transport workers (including aircrew), seafarers, non-resident directors, UK MPs and MEPs, diplomats, the Armed Forces, international organisation employees of, non-resident athletes and dual contract employees.
* The income tax and NICs payable on employment terminations after 5 April 2018