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Individual migration

Individual migration

Hi all!

A request for some advice, pointers and guides to an individual migrating abroad to a non-EU country?

I have a somewhat basic knowledge of R, OR & Domiciled rules and are currently brushing up on the HMRC website.

Thought it would be a good idea to get some pointers / guides / advice before I tackle the task head on :) I'm going to explain below the situation so if you can offer any notes on the content would be greatly appreciated!

The individual (say Mr. A) is migrating overseas for a period of 3+ years and is uncertain on whether he would wish to return to the UK after this period. The date of migration is likely to be Aug 12, thus (to my understanding) he will not be resident for the tax year 12/13 as spending <183 days of the tax year in the UK. What routes / issues should I be considering for tax planning purposes?

Also, as his intention is to remain abroad from the UK for 3+ years he will cease being R and OR from date of departure regardless. I am unsure on what his domiciled status will be - likely NON-Domiciled as no permament residence in the UK (I am researching this further). Is this correct?

Mr. A will likely wish to make voluntary NI contributions over this period in case he desires to return to the UK thus protect his right to a full state pension - can he do this or would it be interpreted as an intention to return to the UK (even if abroad for > 3 years)?

Only bank accounts (ISAs) will remain in the UK. I understand any UK income is assessed on an arising basis. Can he continue to invest in an ISA from abroad if N-R and N-OR? Will the interest become taxable if the decides to leave the investments in the UK?


Thanks for any advice in this matter. Any 'approach' guides would be greatly appreciated!

Best regards,



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