Field notes

Wealth assets

5 field notes on Wealth assets.

Latest

13 Nov 2026

UK non-resident landlord scheme 2026: NRL1, withholding and the 22% rate

Letting agents and some tenants must deduct basic rate tax from rent paid to landlords who live abroad. How the scheme works, how form NRL1 stops it, and the 22% property rate from April 2027.

Residency, Compliance, Wealth assets, UK

Earlier notes

10 Nov 2026

US exit tax in 2026: who is a covered expatriate and what they owe

Renouncing US citizenship or giving up a long-held green card can trigger a tax on gains you never realised. The 2026 tests, the $910,000 exclusion, the green card rule and Form 8854.

Exit tax, Residency, Wealth assets, United States

6 Nov 2026

Countries with no capital gains tax in 2026: six compared

The UAE, Monaco, Singapore, Hong Kong, Switzerland and Malaysia charge a resident individual 0% on private investment gains. Each one draws the line at trading, business assets or property, and two tax property.

Wealth assets, Residency, UAE, Singapore, Hong Kong, Switzerland

3 Nov 2026

UK exit tax in 2026: what you still owe after you leave the UK

The UK has no general exit tax, and Budget 2026 added none. Gains made abroad still come back into charge if you return within 5 years, UK property stays taxable and inheritance tax can follow you for 10 years.

Exit tax, Residency, Wealth assets, UK

18 Oct 2026

UK non-dom status in 2026: what ended and what replaced it

The remittance basis and domicile ended for UK tax on 6 April 2025. A four-year relief for new arrivals and a 10 of 20 years inheritance tax test now decide who pays on foreign money.

Residency, Regime, Wealth assets, UK