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International Tax

At McRock Berkeley, we provide comprehensive international tax advisory services for individuals, entrepreneurs, and businesses with cross-border income, assets, or operations. Our aim is simple: keep you compliant while legally minimising your global tax burden.

International Tax refers to the complex set of tax rules and reporting obligations that arise when individuals or businesses operate across borders, hold foreign assets, earn overseas income, or are affected by residence and domicile considerations. In the United Kingdom, taxpayers with international financial ties may be subject to taxation on their worldwide income and gains, depending on their UK tax residency status as defined by the Statutory Residence Test (SRT). UK residents are generally taxed on their global income unless they are non-domiciled and claim the remittance basis of taxation, which limits UK tax to income and gains brought into the country. This regime, however, is subject to strict eligibility criteria, additional charges, and disclosure requirements. Non-resident individuals may still be liable for UK tax on specific income types — such as UK rental income, employment income related to UK duties, or capital gains from UK land and property — and must comply with schemes like the Non-Resident Landlord (NRL) regime or Non-Resident Capital Gains Tax (NRCGT) returns.

International tax compliance also includes obligations under the Common Reporting Standard (CRS) and Foreign Account Tax Compliance Act (FATCA), which require financial institutions to share account information with global tax authorities. For businesses, cross-border operations raise additional complexities around permanent establishment risk, transfer pricing rules, double tax treaties, controlled foreign companies (CFC), and withholding tax obligations. Companies must ensure that their structures, transactions, and global cash flows are aligned with international tax principles and local regulations. Effective international tax planning is essential not only to remain compliant but also to minimise exposure to double taxation, penalties, and reputational risks in a growing environment of global transparency and tax reform.

Who We Support With International Tax

• Foreign Employment or Business Income

• Overseas Property, Dividends & Interest

• Exit Planning & Non-Resident Status

• Foreign Pension Withdrawals & Double Tax Relief

• Rental Property in the UK

• Capital Gains on UK Property or Shares

• Remote Work & Cross-Border Earnings

• Cryptoassets & Platform-Based Income

• Real Estate, Shares, or Business Ownership in the UK

• Tax Treaty Advice & Relief Claims

• Cross-Border Trading & Expansion

• Transfer Pricing, VAT & PE Risk Management

• Foreign Trusts & Inheritance Planning

• Domicile & Global Estate Tax Structuring

• Voluntary Disclosure Support

• Worldwide Disclosure Facility (WDF) Cases

Why choose us for International Tax Advisory?

When your life or business crosses borders, your tax planning must follow. At McRock Berkeley, we help you stay compliant with UK rules while managing your global obligations — so your wealth, business, and peace of mind stay intact.

We review your income, assets, and tax residency across multiple jurisdictions — and deliver a clear, compliant tax roadmap.

We assess your residency status using the Statutory Residence Test (SRT) and advise on domicile implications for income and inheritance tax.

From overseas rental income to foreign dividends, we ensure your worldwide income is declared correctly — and taxed efficiently.

We help you avoid paying tax twice by applying the UK’s double taxation agreements (DTAs), filing relief claims, and issuing Certificates of Residence.

Whether you're moving abroad or returning to the UK, we offer pre-departure planning, split-year treatment advice, and tax coordination for global careers.

Living abroad but earning from UK property? We handle NRLS registration, rental declarations, and 60-day CGT submissions on property sales.

We manage gains from selling overseas shares, crypto, property, or investments — calculating the right gain, applying exchange rates, and coordinating with local tax laws.

We advise on international estate structuring, inheritance tax exposure, and tax treatment of foreign trusts and foundations.

Whether your digital assets are stored abroad or earned via global platforms, we ensure accurate reporting and tax-efficient treatment.

Haven’t declared offshore income or assets? We help you make a clean, low-penalty disclosure to HMRC — professionally and discreetly.

Expanding globally? We guide you through international trading structures, transfer pricing, VAT, and permanent establishment risks.

From UK Self Assessment to FATCA, CRS, or local filings, we ensure your global tax obligations are managed — under one roof.

We collaborate with your overseas accountants, lawyers, and wealth advisors to deliver a seamless international tax strategy.

Whether you’re an individual or business, we offer tailored fixed-fee support — for one country or many.

Whether you’re moving abroad for work or retiring overseas, we help UK citizens with:

Exit planning and break of UK tax residency

Reporting final UK liabilities and obtaining NT tax codes

Coordinating overseas income reporting

Managing UK pension and investment withdrawals

Advising on remittance basis vs arising basis

You may need international tax support if you:

Live or work abroad but have income or property in the UK

Are a non-UK resident receiving UK rental income or selling UK property

Are a UK tax resident with overseas income, businesses, or investments

Have a foreign pension or trust

Are relocating for work or retiring abroad

Own assets in multiple jurisdictions

Are a company expanding operations or trading internationally

Are worried about double taxation, withholding tax, or tax treaties

Our advisors understand both UK and global tax frameworks — so you don’t have to.

Our International Tax Services

At McRock Berkeley, we offer specialist guidance for complex international tax matters, covering:

Residence & Domicile Planning

We assess your UK tax residence status using the Statutory Residence Test (SRT) and advise on how it affects:

  • Income Tax
  • Capital Gains Tax
  • Inheritance Tax
  • Worldwide disclosure obligations

We also advise on domicile status, which determines how your global estate is taxed.

Overseas Income & Foreign Assets

We help you report and structure:

  • Foreign employment or freelance income
  • Dividends, interest, or rental income from overseas
  • Crypto or digital assets held internationally
  • Foreign property or offshore trusts

We ensure correct reporting under HMRC’s foreign income rules and avoid unnecessary tax exposure.

Double Taxation Relief

We ensure you don’t pay tax twice on the same income, using the UK’s network of Double Taxation Agreements (DTAs). We handle:

  • Relief claims
  • Certificates of residence
  • Cross-border tax credit structuring
  • Withholding tax recovery from dividends, royalties, etc.

 Non-Resident Landlord Tax Services

If you live abroad but rent out UK property, we:

  • Register you with the Non-Resident Landlord Scheme (NRLS)
  • Ensure the correct tax is withheld and reported
  • Manage your UK Self Assessment filings

Capital Gains Tax for Non-Residents

Since 2015, non-residents are liable to CGT on the sale of UK residential property. We:

  • Calculate your gain
  • Apply available reliefs
  • Submit the required 60-day CGT return
  • Prevent HMRC penalties and interest

Cross-Border Business Tax Advisory

We help UK-based and international businesses to:

  • Manage transfer pricing and group structure planning
  • Handle VAT and customs issues on imports/exports
  • Understand permanent establishment risks
  • Avoid double taxation on international earnings
  • Prepare for tax compliance in new markets

Our team brings clarity to the complex — whether you’re expanding globally or managing cross-border obligations.

Don’t let international complexity turn into costly mistakes. Get professional advice tailored to your cross-border needs — from tax planning to disclosure to long-term wealth strategy.

 Call McRock Berkeley today for a confidential consultation
  Email us your international tax query
 Book a global tax strategy session with our advisors

McRock Berkeley – Global Tax Strategy, Local Expertise

FAQs

Do I pay UK tax on foreign income?

If you are UK tax resident, yes — you must declare worldwide income, including foreign salaries, rent, dividends, and interest. We help you file correctly and avoid double taxation.

How do I avoid being taxed twice on the same income?

Through the UK’s Double Taxation Agreements (DTAs) with 130+ countries. We claim foreign tax credits, exemptions, or apply reliefs to avoid duplication.

What’s the difference between residence and domicile?

Residence determines where you’re taxed annually. Domicile affects whether your global estate is subject to Inheritance Tax. We help you assess both statuses and plan accordingly.

What is the remittance basis and should I use it?

For non-domiciled UK residents, foreign income may only be taxed when brought into the UK (remitted). This can reduce tax — but has risks and charges. We advise on suitability.

I live abroad — do I still pay UK tax?

If you’re non-resident, UK tax usually applies only to UK income (e.g., rent, pensions, dividends). But CGT and IHT may still apply. We manage your non-resident filings and compliance.

What is the Statutory Residence Test (SRT)?

The SRT is how HMRC determines your UK tax residence using days spent in the UK, ties to the UK, and work activity. We help you apply the test correctly.

I receive a foreign pension — do I pay UK tax on it?

Possibly. Some pensions are fully taxable, some partially, and others are exempt under tax treaties. We review your position and apply the right treatment.

Do I need to declare overseas property?

Yes. Rental income must be reported under UK tax rules. You may also need to declare capital gains, even if the property is abroad.

What if I have undeclared foreign income or accounts?

You may qualify for voluntary disclosure through HMRC’s Worldwide Disclosure Facility (WDF). Early action can reduce penalties — and we handle the full process discreetly.

How are crypto transactions taxed if based abroad?

If you’re UK tax resident, you must declare gains from crypto — even if the wallet or platform is based abroad. We manage reporting, especially for high-volume or DeFi users.

I own a business in another country. Do I pay UK tax?

Depends on residence, how the income is drawn, and whether there’s a permanent establishment. We advise on structure and tax planning for international business owners.

Do I pay UK Inheritance Tax on foreign assets?

If you are UK-domiciled, your worldwide estate is liable to IHT. We offer full global estate planning, including trust structuring and gifting strategies.

How do I claim foreign tax credits?

We apply Form R43 or DT-Individual, or claim relief in your UK tax return under the Foreign Tax Credit Relief scheme. McRock Berkeley ensures it’s correctly applied to avoid overpayment.

Does the UK tax gains from selling overseas shares or investments?

Yes — for UK residents. Foreign exchange rates, withholding taxes, and local laws must be considered. We manage calculation and reporting.

How does McRock Berkeley help with international tax?

We assess your global tax profile, plan across jurisdictions, prepare accurate disclosures, liaise with HMRC, and provide confidential, compliant, and strategic tax planning.