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UK Exposure Check
Estimate how much UK residency and cross-border complexity may affect your planning position.
For individuals with international connections, understanding UK tax and residency exposure is essential. This check helps assess your UK connections and potential tax obligations, providing a starting point for professional advice.
Who this is for
- •UK residents with international connections or assets
- •Non-UK residents with UK assets or income
- •Individuals splitting time between the UK and other countries
- •Expatriates returning to the UK
- •International families with UK connections
What you'll get
- •An indicative assessment of your UK exposure level
- •Understanding of factors that influence UK tax and residency status
- •Insight into the complexity of your international situation
- •A basis for professional international tax advice
- •Clarity on when specialist cross-border planning may be needed
Frequently asked questions
What does 'UK exposure' mean?
UK exposure refers to the extent of your connections to the UK that may create tax or legal obligations. This includes days spent in the UK, UK assets, UK income, family connections, and other ties that may affect your tax residency or inheritance tax status.
How is UK tax residency determined?
UK tax residency is determined by the Statutory Residence Test, which considers days in the UK, UK ties, and other factors. This is complex and requires professional determination. The calculator provides an indicative assessment only.
What if I'm not UK resident but have UK assets?
Non-UK residents can still be subject to UK inheritance tax on UK assets, and may have UK tax obligations on UK income. The rules are complex and depend on your circumstances, domicile status, and applicable tax treaties. Professional advice is essential.
How do double tax treaties affect my situation?
Double tax treaties between the UK and other countries can determine which country has taxing rights, prevent double taxation, and affect inheritance tax. Understanding relevant treaties is crucial for international planning. Professional advice is recommended.
What should I do if I have high UK exposure?
If you have significant UK exposure, professional international tax and estate planning advice is strongly recommended. This can help you understand your obligations, utilise available reliefs, structure assets appropriately, and coordinate planning across jurisdictions.
Can I reduce my UK tax exposure through planning?
Yes, there are various legitimate planning strategies available, including domicile planning, asset structuring, trust arrangements, and treaty planning. However, these are complex and require careful professional advice to ensure compliance and effectiveness.
When should I seek professional international tax advice?
Professional advice is recommended if you spend significant time in the UK, have UK assets or income, are moving to or from the UK, or have connections to multiple countries. Early planning typically provides more options and better outcomes.
Related service
For personalised advice tailored to your circumstances, explore our Estate Planning service.
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