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For non-domiciled individuals: uncertainty prevails.

The Government sought to move a backlog of draft legislation through its final stages to Royal Assent ahead of the dissolution of the Parliament on 3 May 2017. Amongst the key pieces is the current Finance Bill which was debated in the House of Commons on 25 April 2017.

Ahead of the debate the Chancellor of the Exchequer gave notice of his intention to oppose the questions from the Chair on a significant part of the Bill, with the effect that those provisions so opposed will be left out of the final  Bill. (The Chartered Institute of Taxation reports that this results in 72 of the 135 clauses, and 18 of the 29 schedules effectively being dropped.)

Amongst the many provisions that will not be enacted are those relating to deemed domicile and to overseas settlements (clauses 41 to 44, and schedules 13 to 15).

We have been talking to many of our clients about the consequences of these provisions throughout the draft legislation process. As of today these rules will not be enacted as law: individuals will not be deemed domiciled once resident in the UK for 15 years, there will be no re-basing of overseas assets at 6 April 2017, there will be no opportunity for cleansing of mixed funds, the proposed changes to the taxation of offshore trusts will not be implemented.

What we now have is uncertainty. After the General Election of 8 June, 2017 the elected government will bring a budget before the next Parliament, there is nothing to stop that government resurrecting these provisions and nothing to stop them having effect form 6 April 2017 as the original draft of Finance Bill intended. Equally there is nothing to stop the provisions being dropped from government program entirely.

We will continue to monitor developments as they affect our clients and offer updates accordingly.

You might also be interested in… Expatriate tax. | 英美海外居民個人所得稅業務


Help with US tax services

  • Residence and domicile issues
  • US & UK Tax return compliance
  • Cross-border trust and estate tax 
  • Dual US/UK qualified charities 
  • FATCA/CRS advice 
  • International Pension & Tax Reporting & Advice 
  • Mixed Fund Analysis 
  • US/UK Divorce Tax Advice 
  • US/UK Share Schemes Tax Advice 
  • Expatriation
  • US residents in Hong Kong 

Global Mobility

We work hand-in-hand with our Global Mobility team who can advise you on managing an international workforce. And you’re welcome to share your queries with Buzzacott’s other specialists, from HR to financial planning. Thanks to our membership of the PrimeGlobal international association, we can also connect you with trusted experts worldwide who deliver the same quality of service you expect from us.



我們清楚了解英、美兩地的稅制。這當中包括如何妥善管理個人收入,減少稅務和繳交正確的稅額。我們倫敦辦事處擁有豐富的經驗,為海外工作者 在人生不同的階段,提供適合他們的支援。 Buzzacott的香港團隊 負責維顧生活在東南亞的美國和英國國民。


  • 為於英國居住的美國公民填寫美國稅務申報表
  • 為於英國有收入來源的非英國居民填寫英國稅務申報表
  • 提供關於英國合法居留規則的英國稅務諮詢
  • 出發前或到達前的計劃,包括工作安排
  • 遺產稅諮詢


  • 稅務諮詢:外國稅收豁免優化、減免、節省稅額、投資和退休諮詢
  • 美國聯邦和州的所得稅申報(為居於英國的美國公民的公司,合夥業務,信託和非美國養老金申報)
  • 外國銀行賬戶報告
  • 美國遺產稅和贈與稅申報
  • 往年的申報(包括合理原因的聲明)

我們與全球流動團隊 攜手合作,為您提供管理國際勞動力的諮詢。不論人力資源  或財務策劃  的問題,都歡迎您與Buzzacott的專家聯絡。而作為  國際協會的會員,我們還可以為您提供全球值得信賴的專家,提供與您期望一致的服務質素。