
Sector specialism
Cross-border tax and accounting
Businesses and individuals with a foot in more than one country.
Cross-border work is where general-practice accountancy most often runs out of road.
A UK company with an overseas parent. A landlord who has moved abroad but kept the property. Someone relocating to the UK with assets accumulated over a career elsewhere. The transactions look ordinary; the tax treatment isn't, and the cost of assuming otherwise tends to be large and discovered late.
Non-resident landlords
If you own UK property and live abroad, you're inside the Non-Resident Landlord Scheme. Register and you receive rent gross and settle through self-assessment. Don't, and your agent or tenant is obliged to withhold basic-rate tax from the rent before you see it.
Beyond registration, the questions that actually decide the outcome are whether to hold personally or through a company, how the finance-cost restriction bites on a personal holding, and what happens on disposal — non-residents have been within UK capital gains tax on residential property since 2015 and on commercial property since 2019, with a 60-day reporting deadline that catches people out routinely.
Arriving in the UK
The abolition of the non-dom regime in April 2025 replaced domicile with a residence-based system. New arrivals who have been non-resident for the previous ten years get four years of relief on foreign income and gains — a shorter and sharper window than the old rules, and one that rewards planning done before you land rather than after.
Clean capital planning is the practical part. Money that arrives in the UK mixed together — capital, income and gains in one account — is treated on the least favourable basis available. Segregating accounts before arrival is straightforward and cheap. Unpicking a mixed fund afterwards is neither.
- Statutory residence test reviews, including split-year treatment
- Account segregation and remittance planning before the move
- Double tax treaty relief, so the same income isn't taxed twice
- Non-resident trusts and beneficiary reporting
- Overseas workday relief where the role is genuinely split
Companies trading across borders
For corporates the recurring issues are permanent establishment — whether activity abroad has created a taxable presence you didn't intend — transfer pricing between connected entities, withholding tax on interest, royalties and dividends, and VAT on services supplied to and from overseas customers, which changed materially after Brexit and is still applied inconsistently by a lot of UK businesses.
We handle the UK side properly and work alongside advisers in the other jurisdiction rather than pretending to be experts in their tax code. That's the honest structure for this work: one firm that owns the UK position and coordinates, instead of two sets of advice that don't quite meet in the middle. It sits naturally alongside tax planning and, for groups needing a permanent finance function, Opus Counsel.