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Case Study: Analysis of the Remittance vs Arising Basis



Most British nationals who are required to file for UK tax file on the arising basis. Non-UK domiciled persons, however, are free to file their UK tax using the remittance basis. For the average Hong Kong immigrant, it is likely that he or she will retain non-UK domicile, at least in the early stages of immigration. This provides a unique opportunity for Hong Kong immigrants to save tax. With careful planning and careful arrangements, some people can indeed save significant amounts of tax by using the remittance system.


One of Apex Consultancy's services is to assist clients in calculating the UK tax liability under the two different regimes and to provide practical advice on how to implement the remittance basis. If required, we can also assist with the filing of tax returns to ensure that nothing goes wrong.


A recent client, for example, travels between the UK, the US and Hong Kong on a daily basis and therefore spends a significant amount of time away from the UK each year. We assisted the client in analysing the specific tax on his income under both ther arising and remittance basis. We came to the conclusion that he could save at least hundreds of thousands of dollars in UK tax each year if he choose to use the remittance basis. We presented our findings in a written report and advised the client in detail on what to pay attention to if he decided to file under the remittance basis. We also explained our report via Zoom and communicate via email during the process to ensure that the client fully understands the analysis and that any concerns are cleared before we conclude the service.


If you think you may also benefit from the remittance basis and would like us to help with the analysis, please feel free to contact us.


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