NT Tax Status

[NotAllThere]

I'd get a new international tax adviser. He/she is wrong.

Difficult to do, I know, but can you back that up? Is it just the UK? Certainly, US citizens can't be tax nomads.

They may try and withdraw any possible concessionary treatment but they can't just override legislation or caselaw because it suits them to do so.

Doesn't stop HMRC trying!

[THEPUMA]

Difficult to do, I know, but can you back that up? Is it just the UK? Certainly, US citizens can't be tax nomads.



Doesn't stop HMRC trying!

As you say it is quite difficult to back up. There is unlikely to be anything on the HMRC website to advise on how to avoid tax. If you google "tax nomad" you will find quite a lot of information but ultimately it is all opinion.

One of our tax principals, Ian Abrey, who used to be head of personal tax at Mazars, has just written an internal memo on it, which is why I was so quick off the mark. If you google his name, you will see that he is quite an eminent lecturer on the subject.

I know the US tax system is quite draconian and that they do require a US return to be prepared for some time after their citizens have left. Ditto Sweden, which I have done some research on recently.

The bottom line is that you have to check the residency and domicile definitions for each country which could have a claim against you and ensure that you do not meet the criteria for each one. If you happen to ever have been US or Swedish resident, then clearly that is going to make it much tougher, if not impossible, to achieve.