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UK Entrance & Exit Planning


Clients are often internationally mobile and it is important that matters are structured in a way which minimises unnecessary UK tax charges.

Hamilton Rose have significant experience in dealing with HMRC tax residency and domicile disputes. As such, we are well-placed to identify potential issues with a client’s proposed movements.

The introduction of the “Statutory Residence Test” in FA2013 means that it is no longer simply a case of recording day-counts. Whether an individual is considered UK tax resident is now largely down to the number of their “ties”.


We know how HMRC tend to view the weightings for different ties and we know how best to ensure that any such ties are cut, where possible.

We similarly know how HMRC tend to “attack” domicile positions and, as such, we are well-placed to provide pre-emptive, pro-active advice that ensures that a non-domiciled individual is protected from penalties should HMRC take a different technical view.

We do not just provide advice regarding residency and domicile, we work alongside the client and their family to ensure that any advice given fits with what they want to achieve in life. Where necessary, we look to establish trust structures prior to an individual becoming UK tax resident to best protect assets for future generations.

We take care of the tax so you can focus on your life and your business.