Andrew Baker - Taxation Consultant

UK tax advice for residents worldwide – including Non-Resident Landlords, Pilots, Aircrew, Seafarers, Yacht Crew and Non-Doms
Telephone: +44 (0)1243 582926       Mobile: +44 (0)7795671536       Email: baktax@aol.com 

Whilst you are living or working abroad, it is easy to "bury your head in the sand" and put UK tax matters to the back of your mind. However, it is difficult to remain completely out of the clutches of the tax man!
man with head in sand
For peace of mind and to avoid the feeling of "looking over your shoulder" as if you were being watched, why not obtain an impartial review of your circumstances? This will ensure you are doing all the right things to strengthen your position and minimise your UK tax liability.

I offer a personal and friendly service to all UK and foreign national individuals who are:
Specialist UK tax advice and self-assessment tax return preparation for non-residents and expats from Andrew Baker – Taxation Consultant.

25 years’ experience specialising in dealing with the personal UK tax affairs of non-resident clients with UK tax obligations, including British expat, foreign national and overseas non-resident landlords, non-resident British and foreign national pilots and aircrew with duty flights to and from the UK, seafarers and superyacht crew claiming the seafarers’ earnings deduction, UK resident non-doms with overseas income/capital gains and remittances, and pensioners with a pension derived from overseas employment service.

Non-Resident Landlords – preparation of let property accounts to establish the annual profit/loss position and self-assessment tax returns, together with filing with HMRC. Dealing with applications under the non-resident landlord scheme to obtain approval from HMRC for tax not to be deducted at source by the letting agent/tenant. Non-resident and UK resident landlords catered for.

Non-Resident Pilots and Aircrew – preparation of the annual duty flight calculation to establish the proportion of earnings which are exempt from UK tax, together with the completion and filing of self-assessment tax returns with HMRC and claiming tax refunds. Specialising in helping foreign national pilots who commute to a UK basing.

Seafarers and Yacht Crew – preparation and monitoring of UK visits for the Seafarers’ Earnings Deduction claim, together with preparation and filing of annual self-assessment tax returns. Applications for forms SA302 from HMRC as proof of earnings for mortgage application purposes.

Non-Resident Pensioners – exemption claims prepared in respect of UK pensions derived from overseas employment service.

Capital Gains Tax Calculations – computations prepared in respect of the disposal of UK residential property by non-residents, calculating the declarable gain under the new rules from 6th April 2015. Calculations for property disposals made by UK residents also catered for.

Statutory Residence Test - review and advice of one’s residence status to determine the basis on which income tax and capital gains tax is assessed for UK tax purposes. Split tax year treatment claims.

Self-assessment Tax Returns – preparation and filing of annual UK self-assessment tax returns for non-residents, expats and foreign nationals, including non-resident and overseas landlords, pilots and aircrew, seafarers and super yacht crew, non-doms and pensioners. Declaration of rental income, capital gains, non-residence claims and repayment claims. 

Making Tax Digital – advice on the new quarterly reporting requirements and digital record keeping affecting landlords and the self-employed being introduced by HMRC from 6th April 2020 which will replace the self-assessment tax return, together with access to your online HMRC Personal Tax Account.

Latest News

  • The government have now confirmed this will go ahead from 6th April 2018 for landlords and sole traders whose gross rents/turnover is £85000 pa or more ie the equivalent to the VAT threshold.

    For those whose gross rents are between the now confirmed £10000 Making Tax Digital starting threshold but below £85000, quarterly reporting will now be delayed until 6th April 2019. For jointly owned rental property the £10000 threshold relates the "letting business" not each individual landlord.

    Landlords will be required to submit rental income and expenditure figures to HMRC digitally using approved software at least every 3 months. Where filed quarterly, this is to be made within 30 days of the end of each quarter i.e. 5th July, 5th October, 5th January and 5th April.

    A final tax reconciliation submission will still be required at the end of the tax year, to be filed by 31st January, which will replace the annual self-assessment tax return. Failure to do so could result in penalties being charged once this new system has "bedded in" after the first year.

    Although the linking of spreadsheets to digital records has now been confirmed as acceptable, paper filing will no longer be possible. Rental income and expenditure details will need to be kept digitally, with HMRC using the cash basis (income received and expenditure paid in the tax year) rather than the accruals basis (income and expenditure relating to the tax year) which becomes the default position to calculate the profit/loss from 6th April 2017, provided the gross rents are below £150000 pa.

    Although free software may be provided for those with straightforward situations, commercial software might be more appropriate, particularly if it needs to be linked with the software of the landlord's tax adviser.

    Baktax 08/03/17.


    Following the dropping of MTD from the Finance Bill because of the General Election, the Treasury have announced the replacement for self assessment tax return filing has now been delayed further ! The self employed who are registered for VAT (currently gross turnover above £85000) will be required to keep digital records and file quarterly VAT returns only using MTD compatible software from 1st April 2019 .For all other businesses and landlords, digital record keeping and quarterly reporting will not now start for income tax and national insurance contributions until at least 6th April 2020.A welcome breathing space for HMRC and software developers to get their act together to produce adequate and cost effective software that is user friendly and works !Baktax 13/07/17

  • With the closure of HMRC's offshore disclosure facilities on 31st December 2015, the incentives of a reduced penalty for the declaration of previously undisclosed income and gains to bring one's tax affairs up to date are no longer available. (That is with the exception of the Let Property Campaign which is still available to declare income from rental property).

    However, a Worldwide Disclosure Facility was opened in 5th September 2016 to give a last opportunity for declarations to be made, before HMRC introduce new tougher sanctions from 1st October 2018.

    100 countries have signed up to exchange information on a multilateral basis which will dramatically increase transparency for international tax purposes.

    Baktax 21/09/16.

I will be happy to provide my initial comments, on a free of charge, no obligation basis, by email or over the telephone relating to issues including non-residence, domicile, income tax, capital gains tax, self assessment tax return and letting accounts preparation etc. 

I will also explain how I may help you further by taking matters forward, with details of my charges (which are on a fixed fee basis at competitive rates compared to the larger firms of accountants offering a similar service) to be agreed with you before proceeding.

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