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Non-UK Residents Estate Planning

Changes to UK law have made Estate Planning for Non-UK Resident more complex. Contact us to be connected to a network of industry-leading professionals who can advise you on the most efficient plan for you.

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Trusts for Non-UK Resident and Non-Domiciled Individuals

If you live in England or Wales but have recently moved to the UK, or if you're a long-term UK resident with international ties, there are important considerations for dealing with your estate after you die.

Recent changes to UK tax law have significantly altered the landscape for international individuals, making careful planning more crucial than ever. It's essential to get up-to-date legal advice to navigate these new rules effectively.

 

Wills and Trusts Solicitors for International Individuals

At Rowlinsons, we help people from all walks of life with Wills, Trusts, and Estate Planning. If you are a non-UK resident or a former non-domiciled individual now living in the UK, we can advise on the best way forward to plan your estate and ensure that you preserve as much wealth as possible under the new tax regime.

Our expertise awarded us Highly Commended in the Boutique Private Client Team of the Year category at the British Wills and Probate Awards 2023 and the Excellence in Private Client Award from the National Law Society in 2018. Rowlinsons was also Highly Commended for ‘Solicitor Firm of the Year (North) at the 2018 British Wills and Probate Awards.

Several members of our team are full members of STEP – the global professional association for solicitors in family inheritance and succession planning which further reflects our commitment to offering the best legal services.

Rowlinsons is a leading full-service firm in Cheshire and we can call on the expertise of our professional network to give ou tailored specialised advice. We are well-connected to highly qualified legal professionals that can help if you need more specialised Non-UK Domicile advice.

 

  • Donna Eland
      • 01928 736671
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  • Candice Jones
      • 01928 736711
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  • Gemma Kelly
      • 01928 736637
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  • Josie Jones
      • 01928 249 763
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  • Laura Goldsmith
      • 01928 736157
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  • Megan Chamorro Moris (Renshaw)
      • 01928 736152
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  • Sarah Snasdell
      • 01928 736151
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Assets abroad and international wills

When undertaking estate planning, you must take special care when creating your will if you fall into the following categories:

  • You live overseas but have investments in the UK
  • You're a recent UK resident with international assets
  • You're a long-term UK resident with a non-UK spouse or international ties

Assets held in England would have to be administered under English Law. This includes real estate and shares in a UK company. If you own a UK property, it may be preferable to have a UK will in place.

Having a non-UK will to dispose of UK assets can create difficulties such as delays in verifying the foreign will. A foreign will that covers UK assets will need to be valid under the laws of the country it was drafted to be accepted by the UK courts.

If you own assets abroad, it is also important to check that your UK will cover these.

We always recommend that you consult a legal expert in the jurisdiction where your assets are owned when preparing for what happens to your overseas assets after you're gone.

 

Inheritance Tax and New Residence-Based Taxation

As of April 2025, the rules surrounding inheritance tax (IHT) and income tax for international individuals have changed significantly. The UK has moved from a domicile-based system to a residence-based system. This means:

  1. IHT liability is now determined by your residence status, not your domicile.
  2. The remittance basis of taxation has been abolished, affecting how foreign income and gains are taxed.
  3. There are new rules for offshore trusts, with changes to how foreign income and gains within these structures are treated.
  4. A new four-year foreign income and gains (FIG) exemption regime has been introduced for certain qualifying individuals.

These changes may affect your tax liabilities both in the UK and abroad. It's possible for assets that form part of your estate to be subject to inheritance tax in multiple jurisdictions.

That's why it's essential to get expert advice to ensure you're paying the right taxes in the right countries while minimising your overall tax liabilities within the bounds of the law.

 

How we can help

Rowlinsons are experts in estate planning and can guide you through the process under the new tax regime. We provide advice for UK residents, non-residents, and those affected by the recent changes to non-domiciled taxation.

Our goal is to ensure that your estate is tax-efficient, your assets are safeguarded, and your legacy is preserved for future generations, all while complying with the latest UK tax laws.

Our team of Trust Solicitors in Cheshire can help you get advice from specialists in International Trust. We connect clients in Warrington, Widnes, St Helens, Chester, Northwich, North Wales, and across the UK to industry-leading experts from our offices in Frodsham and Sutton Weaver.

Call us today for an initial no obligation call or click here for a call back. We also have meeting facilities in North Wales by appointment.