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Readers’ forum: Coming to the UK

15 November 2016
Issue: 4576 / Categories: Forum & Feedback , Land & property

The tax treatment of money from abroad used to purchase property in the UK.

My client currently resides in Dubai and would like to move to the UK in the near future. He lived in the UK for two years between 2013 and 2015 before going to Dubai for work. His intention is to return to the UK after three or four years and then buy a house.

My question concerns the tax treatment of any money coming to the UK from abroad for this purpose. He is not a UK citizen but does have Swedish citizenship. Will there be any UK income or capital gains tax implications?

I look forward to responses from Taxation readers.

Query 18 882– International Man.


Reply by Benjamin

The short answer is that non-UK income and gains received by a non-UK resident are not subject to UK tax (as long as they do not fall foul of the temporary non-residence rules) and the act of bringing...

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