The Expatriate Tax Factory aims to provide good quality expatriate tax advice at minimum cost. For an employee leaving the UK, our fee for dealing with the tax year of departure including filing of a tax return and associated advice is typically in the region of £150-£200. Please contact us for a free initial consultation.

Our staff have either passed a recognised UK accountancy qualification or the final examinations of the Chartered Institute of Taxation. With nearly 30 years of practical experience dealing with expatriate situations gained either in practice or in-house roles, we will be pleased to assist you at a price that won't break the bank.

The information on this website is only intended as an overview and not a comprehensive guide. We recommend you contact us before acting on any information contained in these pages.


22/11/16-Significant break straddling the end of a UK tax year-HMRC has confirmed that when considering whether a significant break in an overseas employment has occured during a period straddling 5 April, each UK tax year must be reviewed separately.

3/3/16-Personal allowances for non-UK residents-The proposal to restrict non-UK residents claiming a personal allowance has been put on hold until at least 5 April 2017.

3/3/16-The annual wear and tear allowance which has been available as a deduction where a property is let fully furnished will be abolished from 6 April 2016.

3/3/16-Changes to loan interest relief from 6 April 2017 for letting businesses-From 6 April 2017,tax relief on loan interest will be restricted so that by 2020 interest will not be an allowable letting expense, but instead will attract tax relief at 20%.

3/3/16-Capital Gains Tax charge on residential property owned by non-UK residents-Non-UK residents selling UK residential property after 5 April 2015 have only 30 days from the date of conveyance of the property to submit a NRCGT return to HMRC. This rule applies even if annual self assessment tax returns are completed. 

21/3/14-Capital Gains Tax (CGT): non-residents and UK residential property-The consultation document is expected to be published on 27 March 2014.

19/3/14-Personal allowances for non-residents-To ensure the UK personal allowance remains well targeted, the government intends to consult on whether and how the allowance could be restricted to UK residents and those living overseas who have strong economic connections in the UK, as is the case in many other countries, including most of the EU.

19/3/14-Capital Gains Tax (CGT): non-residents and UK residential property-As announced in Autumn Statement 2013, legislation will be introduced to charge CGT on future gains made by non-residents disposing of UK residential property. A consultation on how best to produce the charge will be published shortly after Budget. These changes will have effect from April 2015. Legislation will be in Finance Bill 2015.

8/10/13-ISAs in the overseas part of a split year-An investor is either resident or non-UK resident for a whole tax year under the SRT. Their residence status cannot change within a single tax year so, even in the overseas part of a split year the investor is still UK resident. Therefore an ISA investor can open and subscribe for an ISA in the overseas part of a split year as the year is not split for this purpose.