Low-cost Moving to United Kingdom — the tax year you leave

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Canadians, Americans and NRIs on UK assignments, UK nationals who moved to Canada with a UK pension still running, and dual filers with property on both sides. Low-cost Moving to United Kingdom with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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  • 15+Years of cross-border experience
  • 18,000+Clients served
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Secure a fixed quote

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • 24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • Offices in India, the USA, Canada and the UAE
United Kingdom in 60 words

The UK tax year does not align with the Canadian, US or Indian year, so every credit claim is a mapping exercise before it is a computation. For expats the United Kingdom question is rarely whether tax is due here; it is whether the country you left still counts you as resident, which is where this page starts.

Who we act for here

Canadians, Americans and NRIs on UK assignments, UK nationals who moved to Canada with a UK pension still running, and dual filers with property on both sides.

Regional filing pattern

A calendar year, monthly payroll withholding, and a return that reconciles it: that is the European pattern. The complication for a foreign credit is that not everything deducted is a creditable income tax.

The question that decides it

The UK tax year does not align with the Canadian, US or Indian year, so every credit claim is a mapping exercise before it is a computation — and the residence position has to be settled under both domestic rules and any treaty in force before either return is prepared.

Moving to United Kingdom — the tax year you leave

This page takes the United Kingdom corridor and narrows it to one situation. The general position is on the United Kingdom country guide; what follows is what changes for this specific case.

Everything about moving to United Kingdom is decided in the weeks before the move rather than after it. Losses can be realised while still resident, valuations can be documented as at the departure day, and an election can defer payment of the exit charge against security. None of those is available a month later.

Two of the firm’s advisers at a desk in the Delhi office

Fixed fees for moving to United Kingdom, agreed up front

Moving to the United Kingdom makes the year you leave the one that decides the fee. That return is a part-year filing at home, it may carry a deemed disposition on what you hold, and the UK year you arrive into starts on a different date, so income earned around the move has to be split between two calendars before either side is filed.

Non-resident & departure filings

From $349

fixed, quoted before work starts

Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Voluntary disclosure handled as one piece of work, from the review of what is outstanding to the returns that close it.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Trust and estate filings that reach across a border, including the reporting a foreign beneficiary or a foreign asset creates.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

Do you still file at home?

For a Canadian, the answer turns on residence: Canada taxes residents on worldwide income and non-residents only on Canadian-source income, and residence is decided on ties rather than on where the post is delivered. For a US citizen or green-card holder the answer is yes regardless — the United States taxes its citizens and permanent residents wherever they live. For an Indian resident, the day-count tests decide it, and the transitional status available to some returning residents can change the scope of what India taxes for a period.

The UK tax year does not align with the Canadian, US or Indian year, so every credit claim is a mapping exercise before it is a computation — and the residence position has to be settled under both domestic rules and any treaty in force before either return is prepared.

Residency and the tie-breaker

The tie-breaker exists precisely because domestic tests overlap. Applied in order — permanent home, centre of vital interests, habitual abode, nationality — it produces one residence, and the case is usually decided long before the last test.

One check comes before every treaty position: is there a treaty in force for this year, and does the article still read the way it did? Protocols and the multilateral instrument have rewritten parts of the network, so we verify rather than assume.

Income by type: who taxes what

Income typeGeneral treatment
Insurance and annuity payoutsOften outside both the pension article and the other-income article, which is precisely why the treatment has to be checked rather than assumed.
Self-employment and professional feesTaxable where the business is carried on; a treaty limits the source country to profits attributable to a permanent establishment.
Interest on local depositsGenerally taxed where it arises by withholding, with the home country taxing the same interest and allowing credit for what was withheld.
Scholarships, grants and trainee paymentsOften exempted for a limited period from arrival under the students-and-trainees article, claimed by filing rather than automatically.
Employment equity (options, units)Sourced across the period between grant and vest, so two countries can tax slices of one gain.
Royalties on software or know-howDepends on how the payment is characterised; treaty definitions of royalty differ, and some exclude particular categories entirely.
Income from a locally registered company you controlMay be attributed to you before distribution under your home country's controlled-company rules, whatever the local treatment.

The local nuance

The UK tax year does not align with the Canadian, US or Indian year, so every credit claim is a mapping exercise before it is a computation — and the residence position has to be settled under both domestic rules and any treaty in force before either return is prepared. None of that is exotic, but it is corridor-specific — and corridor-specific detail is what a template answer cannot supply.

If your position runs mostly in one direction, the Canada ↔ United Kingdom cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

We also publish regional pages for United Kingdom — states, provinces and major centres — at our United Kingdom regional index, which is the better starting point if your question is about a specific state or province rather than the country as a whole.

The numbers, end to end

It is easier to see with numbers attached.

Credit relief on one stream of income

Take C$149,000 of income taxed in both countries. Assume the other country charged 18% on it and the home country would charge 38% on the same amount.

ItemAmount
Income taxed in both countriesC$149,000
Tax paid abroad (assumed 18%)C$26,820
Home tax on the same income (assumed 38%)C$56,620
Credit available (lesser of the two)C$26,820
Home tax still payableC$29,800

The credit absorbs C$26,820 and leaves C$29,800 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

Where these files go wrong

  1. Relying on a treaty summary rather than the treaty in force for the year, after protocols and multilateral modifications have changed the article being quoted.
  2. Not writing down the departure or arrival date at the time, so every later computation rests on a date nobody can evidence.
  3. Reporting the foreign account and not the foreign asset, or the reverse, on the assumption that one satisfies the other.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

We would rather scope it properly than quote it quickly.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Where which countries have tax treaties with the United States comes into this file

The search that brings most people to this page is which countries have tax treaties with the United States. It is answered here for moving to United Kingdom: what creates the obligation, which filings discharge it, and the fee agreed before the work starts.

People also search for: tax treaty with the united states · canada taxes 2026 · countries with tax treaties · reporting foreign accounts · what is the uk tax.

Canadians, Americans and NRIs on UK assignments, UK nationals who moved to Canada with a UK pension still running, and dual filers with property on both sides.

From first contact to filed return

  1. Hand over the paperwork in any state

    Sorting it is our job. Send what exists and we identify what is missing from it.

  2. Priced before a single form is opened

    The fee comes from the documents, agreed in writing, and stays where it was agreed.

  3. One position across every return

    The same facts, filed consistently on each side, so nothing contradicts anything else.

  4. Filed after you have read it

    The completed work reaches you before it reaches an authority.

How moving to United Kingdom is handled here

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Schedule FSI
The Indian schedule reporting foreign-source income and the tax paid on it, country by country, from which the foreign tax credit claim is built.
Rollback
The extension of an advance pricing agreement to earlier years on the same transactions, available in some countries including India.
Safe harbour
A prescribed margin or method that a taxpayer may adopt for certainty, generally set above what a study would support. Certainty bought at a premium.
Tax protection
A policy under which the employee is reimbursed only if the assignment leaves them worse off, keeping any windfall.

The published fees closest to moving to United Kingdom

The second thing these fees follow is what stays behind when you move to the United Kingdom: a home kept and let, registered plans and accounts that carry on, or a company you still own. Each one keeps a reporting obligation open at home, and the count of them, not the size, sets the work.

Individual tax filing

$349fixed, before work starts

Covers: Returns for people whose tax position did not stay in one country, including the years residence itself is in question.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.

See this fee page

Why clients bring moving to United Kingdom to us

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

The quote comes from your documents

Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

Two of the firm’s advisers and the team in the open-plan office

From first call to filed return

Step 1

The opening call

A short call to work out what actually applies to you and what does not

Step 2

Scope in writing

A written quote against a defined scope, with nothing billed by the hour

Step 3

Prepared and checked

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filed, then supported

You approve, we file, and only then do you pay

The team at work in the open-plan office

How the work runs — quote first, then the work

  • Step 1: Tell us the dates and we will tell you the position – Arrival, departure, the years in between — the residence question turns on those before anything else.
  • Step 2: Fixed fee, defined scope, in writing – Both agreed before work starts, so the engagement cannot grow into a larger bill.
  • Step 3: Prepared together, not passed between firms – You are not the go-between for two sets of advisers working from two sets of assumptions.
  • Step 4: Reviewed, approved, filed – A named practitioner checks it, you approve it, and then it goes.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Where to go next

Each of these carries its own guide, pricing pointers and FAQ.

Core services for this situation

IRS notice & CP letter response Its own page: IRS notice cp letter response — mechanism, deadlines and published fees.
Foreign-owned US company — filings Everything on foreign-owned US company filings, at the same depth as this page.
Form NR303 — hybrid entity declaration Nr303 hybrid entity declaration — the guide, the FAQ and the fixed fee.
Setting up in India — branch, LO, project office or subsidiary The full guide to setting up in India — branch, lo, project office or subsidiary, with the fee fixed before any work starts.
Indian withholding on software payments Its own page: Indian withholding on software payments — mechanism, deadlines and published fees.
GIFT City and IFSC for NRIs and funds Everything on gift city and IFSC for NRIs and funds, at the same depth as this page.
Form 67 — foreign tax credit claim (India) Form 67 India — the guide, the FAQ and the fixed fee.
Form 8992 — GILTI: global intangible low-taxed income The full guide to global intangible low taxed income, with the fee fixed before any work starts.
Registering for a US EIN & state nexus Its own page: registering for a US EIN state nexus — mechanism, deadlines and published fees.

Who we help

Technology & SaaS — relief you're probably missing Its own page: technology & saas relief you're probably missing — mechanism, deadlines and published fees.
Touring musicians — your filing calendar Everything on touring musicians your filing calendar, at the same depth as this page.
Tax for adult-platform creators Adult-platform creators tax — the guide, the FAQ and the fixed fee.
Tax for it contractors The full guide to it contractors tax, with the fee fixed before any work starts.
Physicians & surgeons — your filing calendar Its own page: physicians & surgeons your filing calendar — mechanism, deadlines and published fees.
Medical & dental practices cross-border tax Everything on medical & dental practices cross border tax, at the same depth as this page.
Software developers — relief you're probably missing Software developers relief you're probably missing — the guide, the FAQ and the fixed fee.
Tax for construction workers abroad The full guide to construction workers abroad tax, with the fee fixed before any work starts.
Touring musicians — what you owe in each country Its own page: touring musicians what you owe in each country — mechanism, deadlines and published fees.

The corridors we work every week

Buying or selling property in Singapore Its own page: buying or selling property in Singapore — mechanism, deadlines and published fees.
Working remotely from France Everything on working remotely from France, at the same depth as this page.
Canada–Netherlands tax corridor Canada Netherlands tax — the guide, the FAQ and the fixed fee.
Buying or selling property in Spain The full guide to buying or selling property in Spain, with the fee fixed before any work starts.
Moving back from Australia — re-establishing residency Its own page: moving back from Australia — mechanism, deadlines and published fees.
India–Australia tax corridor Everything on India Australia tax, at the same depth as this page.
Working remotely from Hong Kong Working remotely from Hong Kong — the guide, the FAQ and the fixed fee.
Moving to New Zealand — the tax year you leave The full guide to moving to New Zealand, with the fee fixed before any work starts.
US–Australia tax corridor Its own page: US Australia tax — mechanism, deadlines and published fees.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border situations we are engaged for

Case study 1

One Salary, Two Countries Claiming It

A US citizen resident in Canada, taxed in full on both sides because each return was prepared without the other in view. Deciding which country has the first right to the income, then claiming relief on the second return in the right order, is what stops the same dollar being taxed twice.

Read how this one runs
Case study 2

A Pension Taxed Where the Treaty Did Not Intend

Pension and annuity articles allocate taxing rights differently from employment income, and a flat withholding often exceeds what a return would produce. The alternative filing is elective and has a deadline.

Read how this one runs
Case study 3

The Same Income Taxed Twice on Paper

Relief usually exists and is lost to sequence: one country taxes at source and the other credits it, and preparing them in the wrong order claims a credit against a figure nobody has computed.

Read how this one runs
Case study 4

Social Security Contributions Owed in Two Countries at Once

A totalization agreement assigns contributions to one system and exempts the other, but only against a certificate obtained in advance. Without it both sets come out of the same salary and neither is straightforward to recover.

Read how this one runs
Case study 5

Deduction at Source on Deposit Interest, Recovered

Where the treaty rate is lower than what was deducted, the difference comes back through a return rather than at source. The file establishes entitlement and files for the years still open.

Read how this one runs
Case study 6

A Student or Researcher Covered by a Treaty Article

Several treaties carry a dedicated article for students, trainees and visiting researchers that displaces the ordinary employment rules. Whether it applies turns on the purpose of the stay and the source of the funds, both of which are evidenced rather than asserted.

Read how this one runs
Case study 7

An Assignment Priced Without Counting the Days

Nearly every relief in a mobility file — treaty exemption, residence, social security — is decided by a day count that has to be evidenced. The engagement puts the tracking in place at the start, because it cannot be reconstructed at the end.

Read how this one runs
Case study 8

Choosing Between Methods on the Evidence

A comparable uncontrolled price is the strongest method where one genuinely exists, and reaching for it where it does not is weaker than a properly applied alternative. The choice is documented with the reasons for rejecting the others.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Browse sideways: the pages below answer the neighbouring questions.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

Holding structures live or die on treaty access, beneficial ownership and substance — the MLI's principal-purpose test now sits over every arrangement.

A holding structure is only as good as its reporting. Foreign affiliates, accrued passive income and distributions each carry their own return, and the penalties on those attach to the form rather than to any tax being owed — so a structure that saves tax can still cost money if the information returns are late.

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

United Kingdom — questions we are asked

Do I have to file at home while living in United Kingdom?

For most people the answer turns on whether the ties that made them resident have actually ended. For a US citizen or green-card holder it does not: the return is due in United Kingdom exactly as it would be at home. Everything else on the file follows from which of those you are.

Is there a treaty between my country and United Kingdom?

Treaty networks change with each protocol and each multilateral-instrument position, so we confirm the treaty in force for your specific year with the issuing authority rather than relying on a published summary. Where there is none, unilateral relief and domestic law do the work instead.

I own property in United Kingdom. Where is the rent taxed?

Where the property is. That is close to universal, and it usually arrives as withholding on the gross rent rather than as a return on the profit — which is why the election onto a net basis, where United Kingdom offers one, is normally the first thing to check. Your home country taxes the same rent and credits what was paid.

Is "fund transfer pricing" the same thing as transfer pricing?

No — and if you came here to calculate FTP, this is not it. Fund transfer pricing is a bank's internal allocation of funding costs and benefits between its own business units, a treasury and asset-liability management discipline used to measure branch or product profitability. Tax transfer pricing is about prices between legally separate related parties across borders, and about which country taxes the resulting profit. The words overlap; the fields do not. See our transfer pricing work.

What is a totalization agreement and how do I use one?

A social security agreement that stops you contributing to two systems for the same work, and lets periods in both count towards benefit eligibility in either. Which system you stay in depends on the agreement's rules for your situation — a seconded employee usually remains in the home system for a set period, a locally hired one usually joins the host system. You evidence it with a certificate of coverage obtained before or shortly after the assignment starts. See certificates of coverage.

I work remotely from another country for a company back home — who taxes me?

Usually the country you are physically in, because employment income is generally sourced where the work is done, with your residence country taxing it as well if you are resident there and giving credit. Three things follow: your employer may acquire withholding and social security obligations where you sit, a treaty tie-breaker may be needed if both countries call you resident, and a short trip that becomes a long stay can cross a residence threshold nobody was watching. See remote workers and digital nomads.

Tax terms explained

RepatriationThin capitalizationBenchmarking studyEconomic double taxationNewcomerMaster fileLower deduction certificateSection 116 clearanceRNORTNMMSource incomeSecure portalEstate tax treaty reliefPart XIII tax Browse the full A–Z glossary

More on United Kingdom and this corridor

More in this section

All country guidesRetiring in Singapore — pensions & withholdingRetiring in India — pensions & withholdingRetiring in Japan — pensions & withholdingBuying or selling property in MexicoMoving to Switzerland — the tax year you leaveWorking remotely from India

Connected engagements

Canadian receiving a foreign giftUS–UAE tax corridorNRI Indian return — do you need to declare foreign assets?US–India tax corridorBulgaria tax for expats — country guideDeemed resident vs factual resident

Fixed fees

Section 216 rental return — fixed-fee priceEstate & trust returns — fixed-fee price15CA/15CB remittance certification — fixed-fee priceNRI Indian return (ITR-2) — fixed-fee price
No hourly billing, ever

Your United Kingdom filing, quoted before we start

Send us the facts. You will get a scope and a fixed fee in writing, and nothing starts until you agree to both.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 18,000+ clients served
  • Re-quoted, never silently invoiced
  • Your existing accountant keeps the domestic file

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068