The 2013 Expatriate's Guide To Living In The UK by The Expatriate's Guide to Living in the UK

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The 2013 Expatriate's Guide to Living in the UK

A product of Supporting International HR Professionals Worldwide

CONTENTS Page 3

Banking

Page 5

Clubs for Expatriates

Page 6

Driving in the UK

Page 9

Dual Careers

Page 10

Education: Schooling

Page 19

Education: Universities

Page 22

Embassies & High Commissions

Page 28

Golf

Page 31

Healthcare

Page 34

Pet Transportation

Page 37

Property - Residential Lettings

Page 40

Serviced Apartments

Page 41

Tax

IBC

Travel Publisher: Helen Elliott Telephone: 020 8661 0186 Email: helen@internationalhradviser.com Publishing Director: Damian Porter Telephone: 01737 551506 Email: damian@internationalhradviser.com PO Box 921, Sutton, SM1 2WB Original cover designed by Chris Duggan

A product of Supporting International HR Professionals Worldwide

BANKING IN THE UK There have been numerous tales of internet banking fraud but British banks have embraced state of the art technology to help reduce the risk of online fraud – and it is working. According to the UK Cards Association, total fraud losses on UK cards fell by seven per cent between 2010 and 2011 to £341million. This is the lowest annual total since 2000 and follows on from a fall of 17 per cent in the previous year. In most cases, banks provide customers with a free card reader which helps confound fraudsters and protect customers’ accounts. It is simple to use allowing customers to securely access their account online and complete payment transactions. Despite the increasing take-up of online banking services some of you will still want to pop into a local branch and talk to a member of staff so it might be worth checking whether the bank of your choice has a branch in the town or city where you are planning to live. For a more personal experience a number of banks will offer, subject to eligibility, a Relationship Manager or a team dedicated to them. Customers will have the comfort of having a single point of contact and have the opportunity to build a relationship with someone who understands their needs. Getting a bank account up and running as quickly as possible is likely to be a priority for many. For starters, you will want to have the convenience of being able to pay for goods and services with a credit or debit card in a local currency, as well as being able to withdraw cash. If you are coming to the UK to work, you will want to arrange for your salary to be paid in to the new account too. Opening an account will require you to pass certain due diligence requirements. UK banks will generally require new customers, both domestic and foreign, to provide specific documents that verify their UK address in addition to documents that verify their identity. Having a passport and driving licence are standard proof of ID, but proof of address can cause problems as many will not yet have a permanent place to live upon arrival in to the UK. Even if this is not the case, you are unlikely to

Moving to a new country can be an upheaval and so it makes sense to try and make the move as hassle-free as possible. For most, keeping your finances in check is at the top of the list of priorities. It would be reassuring to know that once you have arrived in the UK you could check your bank balance, or transfer money between accounts in an instant and pay bills quite possibly in different currencies. When coming to the UK there are a host of banking options to consider, for example, whether the impatriate’s requirements are for an onshore or an offshore bank account. It makes sense to select a banking service that suits your personal circumstances; from traditional current accounts, which come with a cheque book and debit card, to deposit interest-earning accounts, currency accounts and longer-term savings options. You can opt for accounts that are free from a standard account charge but will carry charges should you go overdrawn or exceed an agreed overdraft facility. If you have a healthy balance, then look for a current account that pays interest on credit balances. Such accounts were historically few and far between but the competition in this area has intensified in recent years. There are also regular saver accounts, which pay a competitive rate of interest so long as you pay in a minimum amount each month – although there is normally a cap on the amount you can deposit each year. We live in the internet age and many people today think nothing of logging onto their computer to carry out their day-to-day banking functions. Email and mobile phones are symptomatic of the way we live today in a fast-paced world that barely seems to pause for breath. Customers value the ‘anytime, anywhere’ control that it gives them over their banking. While many people still choose to bank in branch, online banking offers customers the chance to manage their money from the comfort of their home, work, or even on the move via a smartphone. Customers can set up, change and cancel payments, whether individual or regular, transfer money between their accounts and in some cases analyse their spending. 3

have any utility bills to speak of straight away, as these are often sent every three months. There are a number of banks that work with Corporate Employers to assist employees with these types of issues when relocating to the UK. People moving to the UK are unlikely to leave their old life behind completely. For many it may be a temporary assignment with continuing financial commitments in their country of origin, such as bills to pay. A multi-currency account can provide you with the option to keep your income in the currency needed to accommodate your financial commitments - and possibly earn interest in one place too. Likewise, paying a bill in a different currency is generally not a problem as long as the account can support multiple currencies. Paying a bill in the correct currency could avoid transaction fees and fluctuating exchange rates. For expats intending to stay in the UK for longer, the relationship with a UK bank can be more than just a bank account. You may want a credit card or a mortgage or somewhere to save and invest your capital in over the longer-term. Moving to a new country will be a time of great excitement and you will want to take it all in. It would be a shame if problems with routine matters such as paying bills and transferring money detracted from the experience. It makes sense for people who are moving to the UK to start to consider their banking needs in the weeks

before their arrival. With foresight and a little planning a bank account can be opened before you land on British soil. NatWest Global Employee Banking offers a service for Corporate Employees coming to work in the UK and will work with Corporate HR departments and relocation companies to meet verification requirements. Accounts can be opened either onshore or offshore dependant on the customerâ&#x20AC;&#x2122;s requirements. NatWest Global Employee Banking has been established for 19 years and has a long-standing relationship with many multinational organisations, including many blue chip corporations. The organisation does not have to bank with NatWest to be able to use the service. We are always happy to consider new opportunities or introductions to corporate organisations that may benefit from this service. We would need to undertake due diligence on the company to be sure of its credentials at the outset. If this free service may be of interest to you please contact Neil Barsby, Head of NatWest Global Employee Banking directly on 01245 355628 or via email at neil.barsby@ natwestglobal.com For more information please visit our website www.natwestglobal.com for more details on the accounts on offer or contact Neil directly on 01245 355628.

The Global Employee Banking service is offered by National Westminster Bank Plc. Registered in England No. 929027. 135 Bishopsgate, London, EC2M 3UR. National Westminster Bank Plc. is authorised and regulated by the Financial Services Authority. Our services are not offered to any person in any jurisdiction where their advertisement, offer or sale is restricted or prohibited by law or regulation or where we are not appropriately licensed. Calls may be recorded. Internet e-mails are not necessarily secure as information might be intercepted, lost or destroyed. Please do not e-mail any account or other confidential information. 4

Clubs for Expatriates St James Chapter, NSDAR (Westminster) www.dar.org/natsociety/overseas.cfm St Johns Wood Women’s Club www.sjwwc.co.uk Thames Valley American Womens Club www.tvawc.com Zonta International www.zontalondon.org & www.zontaguildford.org.uk

EXPATRIATE & WOMEN'S CLUBS – LONDON AND SURROUNDING AREA American Women of Berkshire & Surrey www.awbs.org.uk American Women’s Club of London www.awclondon.org American Women of Surrey www.awsurrey.org Arab Women’s Association (AWA) salwamayassi@ymail.com Association of Turkish Women in Britain www.atwib.org.uk Australian Women’s Club in London www.awclondon.org.uk Canadian Women’s Club www.canadianwomenlondon.org Chilterns American Women’s Club www.cawc.co.uk Daughters of the American Revolution National Society, Walter Hines Page Chapter, NSDAR (London) www.dar.org/natsociety/overseas.cfm Federation of American Women’s Clubs Overseas (FIWAL) www.fawco.org Focus Information Services www.focus-info.org Hampstead Women’s Club www.hwcinlondon.co.uk Italian Cultural Association (Il Circolo) www.ilcircolo.org.uk Junior League of London www.jll.org.uk Kensington & Chelsea Women's Club www.kcwc.org.uk Londres Accueil www.londresaccueil.org.uk New Zealand Women’s Association www.nzwa.co.uk Northwood Area Women’s Club (NAWC) www.northwoodareawomensclub.co.uk Petroleum Women’s Club of London www.pwc-london.org Spanish Ladies Club Email: Suarezcarmen6@yahoo.co.uk

WOMEN’S CLUBS – REST OF UNITED KINGDOM American Club of Hertfordshire Email: AmClubHerts@aol.com American Expats of North West England www.expatsnw.co.uk American Women’s Club of Central Scotland www.awccs.org American Women's Club of Dubin, Ireland www.awcd.net Association of American Women of Aberdeen www.awaaberdeen.org Dutch Women of Surrey (DWS) www.dutchwomenofsurrey.co.uk International Women’s Club of Edinburgh www.iwce.co.uk North American Connection – Midlands UK www.naconnect.com Petroleum Women’s Club of Scotland www.pwcos.com The Edinburgh Expat American Meetup Group www.american.meetup.com/210 POLITICAL – US Democrats Abroad UK www.democratsabroad.org.uk United-Kingdom Federal Voters Assistance Program www.fvap.gov Overseas Vote Foundation (OVF) www.overseasvotefoundation.org Republicans Abroad UK www.republicansabroad-uk.org To feature in this section next year, email: helen@theamericanhour.com 5

driving Driving in Great Britain (GB) on a licence issued in a European Community/ European Economic Area (EC/EEA) country All drivers must comply with British minimum age requirements. These are 17 years for cars and motorcycles, 18 years for medium sized vehicles and 21 years for large lorries and buses.

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your 66th birthday or for five years after becoming resident, whichever is the shorter period If you are aged 65 or over for 12 months after becoming resident. You must get a British driving licence in order to continue driving after these periods.

Notifying health conditions You must tell the DVLA about conditions which existed before you came to GB and which you may have already notified to the authorities, as well as any conditions you have recently become aware of. In most cases, the rules will be the same as those in other EC/EEA countries although there may be some differences. Higher visual standards apply for vocational drivers in this country.

European Community and European Economic Area Licences issued in the European Community and European Economic Area make up two groups that are treated equally. The full list is: Austria, Belgium, Bulgaria, Czech Republic, Republic of Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Romania, Portugal, Slovenia, Slovakia, Spain, Sweden and the United Kingdom.

Taking a driving test If you want to take a British driving test you must be normally resident in GB. However, if you have moved to GB having recently been permanently resident in another state of the EC/ EEA, you must have been normally resident in GB for 185 days in the 12 months prior to your application for a driving test and a full licence. To take a GB driving test you will need to either: • Apply for a GB counterpart licence (D58/2) by completing a D9 (available from embassies or the DVLA) and enclose your community driving licence, which will be returned to you. The provisional licence document is issued free of charge. However, the appropriate fee must be paid and your community licence surrendered in exchange for a GB one when claiming the full entitlement • Exchange your community licence for the • British equivalent and request the appropriate provisional entitlement.

Visitors If you hold a valid community licence and are visiting GB, you can drive any vehicle if your licence is valid. The appropriate full entitlement for the vehicle you wish to drive must be shown on your licence. Residents If you have a valid community licence, this will authorise you to drive in GB for the period set out below. Alternatively, you can exchange your licence for a British one at any time. Provided your licence remains valid you may drive in GB: Car and motorcycle driving licence holders (ordinary driving licence): • Until aged 70 or for three years after becoming resident, whichever is the longer period Lorry, minibus, bus driving licence holders (vocational driving licence) • Until aged 45 or for five years after becoming resident, whichever is the longer period • If you are aged over 45 (but under 65) until

Community licences issued in exchange for licences from elsewhere A community licence issued on the strength of a licence from a designated country will be valid 6

be allowed to drive as a full licence holder and provisional licence conditions will apply. If you do not apply for a provisional licence within the first 12 months you must stop driving and obtain a British provisional licence with a view to passing a driving test. Provisional licence conditions will then apply. If you are the holder of a vocational licence (minibus, bus, lorry entitlement) and a new resident, you must not drive large vehicles until you have passed the relevant GB driving test. Driving test candidates are required to pass a motor car (category B) test first before applying for provisional entitlement for larger vehicles.

for driving in GB for 12 months only, and is acceptable for exchange purposes. A community licence issued on the strength of a licence from a non-designated country will be valid for driving in GB for 12 months only, but is not valid for exchange purposes. A licence from any country outside the EC/ EEA, which was originally issued on the basis of a community licence, will be valid for driving in GB for 12 months only, and is acceptable for exchange purposes. Evidence of the original EC/ EEA entitlement must be provided. DRIVING ON LICENCES FROM ALL OTHER COUNTRIES, AND STUDENTS ON A FOREIGN LICENCE If you are a visitor, resident or student in Great Britain (GB) and still have a driving licence issued in the country you have come from, there are certain conditions that affect how long you can drive, and what you can drive in Great Britain.

EXCHANGING YOUR FOREIGN DRIVING LICENCE If you are the holder of a foreign driving licence and want or need to change to a Great Britain (GB) driving licence there are certain conditions that need to be considered when applying. Applying for the exchange of your foreign driving licence If you want or need to change your driving licence for a GB driving licence, you must complete the application form D1 that is available from the Driver and Vehicle Licensing Agency (DVLA) form ordering service and Post Office速 branches. You will need to enclose original documentation confirming your identity and a passport style colour photograph. Send your completed application and the appropriate fee to DVLA, Swansea, SA99 1BT. If the licence being exchanged is vocational, and the original was issued in Jersey, Guernsey or the Isle of Man, you must also provide a D4 medical report form that must be completed by a doctor, ensuring that all the relevant questions are completed. If your vocational licence was issued in an European Community (EC) or European Economic Area (EEA) country you need only submit a medical report form if, on exchange, you are 45 years of age or over. This applies even if your vocational licence is still current. Application forms D2 and medical form D4 are available from the DVLA form ordering service.

Visitors You may drive vehicles up to 3.5 tonnes and with up to eight passenger seats, provided your full licence or driving permit remains valid for up to 12 months from the date of coming to GB. However, you may only drive large vehicles which have been registered outside GB and which you have driven into the country. Residents If you are the holder of an ordinary driving licence (car, moped, motorcycle entitlement) and provided your licence remains valid, you can drive any category of small vehicle shown on your licence for up to 12 months from the time you became resident. To ensure continuous driving entitlement a provisional GB licence must have been obtained and a driving test(s) passed before the 12-month period elapses. If you obtain a provisional licence during this period, you are not subject to provisional licence conditions e.g. displaying 'L' plates or being supervised by a qualified driver or being precluded from motorways. However, if you do not pass a test within the 12-month concessionary period you will not 7

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Premium checking service for holders of EC/EEA, Gibraltar and designated countries driving licence If you are the holder of a full EC/EEA, Gibraltar or designated country driving licence you can exchange it for the UK equivalent using a premium checking service.

Motorcycle licences from the Republic of Korea and Faroe Islands are not exchangeable.

South Africa As there are two types of South African driving licences, the following will apply: • The book of life, which is a driving licence and identity document: the licence part of the book will be stamped to say the applicant has exchanged their licence and the book returned to the person; for the book of life to be acceptable for licence exchange the applicant will need a letter of authority from the South African licensing authority • The photocard licence will be returned to the South African licensing authority.

Rules for exchange The following conditions must be met before a licence can be granted in exchange for a GB one: • You must be normally resident in GB and have a permanent address here • If you are a community driving licence holder applying for a British test at the same time as exchanging your licence and you have moved to GB having recently been permanently resident in another state of the EC or EEA, you must have been normally resident in GB for 185 days in the 12 months prior to your application for a full driving licence • Licences from the designated countries must be current at the time the application for exchange is received at DVLA: licences from the Isle of Man or the Channel Islands are acceptable for exchange if issued after 01/04/91.Those issued in any EC or EEA country may be valid for exchange even if they have expired • You must surrender your foreign licence which will be returned to the issuing authority • International driving permits are not exchangeable • Test pass certificates are not exchangeable except for those issued in Northern Ireland or Gibraltar when the test was passed within two years of the date of the licence application • Japanese licences must be accompanied by an official translation, available for a fee from the Consulate General of Japan at 101-104 Piccadilly, London W1V 9FN or 2 Melville Crescent, Edinburgh, EH3 7HW • Republic of Korea licences must be accompanied by an official translation from the Embassy of the Republic of Korea at 60 Buckingham Gate, London, SW1E 6AJ

Canadian licences If you are the holder of a Canadian licence you will receive automatic transmission only when exchanging for a British licence. This can only be upgraded to manual upon presentation of confirmation, from the relevant licensing authority, of a manual test being passed or a manual test is passed in this country. You must drive on the left hand side whilst in the UK Drivers Enquiries

Telephone: 0870 240 0009 Address: Drivers Customer Services (DCS) Correspondence Team DVLA Swansea SA6 7JL. (To avoid delay with written enquiries it is important to use the correct postcode) E-mail: drivers.dvla@gtnet.gov.uk

Please Note: For confidentiality reasons it is not possible to release driver numbers or personal details from your driving record via e-mail replies Textphone: Textphone for the deaf and hard of hearing Textphone users 01792 766 366 Driving Licences Automated Fact Sheet Service 0870 240 0009 Website: www.dvla.gov.uk

Dual Careers Dual career couples are couples who both have a career and want to continue to work and progress in their respective fields. Dual career is often an issue for couples raising children, but it becomes a bit more complex when one spouse takes on an assignment abroad. An international move may affect a person’s career continuity; and one of the biggest challenges in a new country is to acquire an understanding of the local job market and all the opportunities that are available to ultimately find a job that one is passionate about and that fits with a new lifestyle. This transitional time will probably be filled with wonder, impatience, frustration and excitement and these emotions will appear in various degrees. Whilst job searching is usually not an easy experience at home, it can be made more difficult when in another country where the methods or approach to job searching may be different. Before beginning a job search, there are many issues which are important to consider: • Permission to work in the UK • Transfer of qualifications • Possibility of career progression • Career portability

have, and where they were obtained, you may or may not be able to practice here in the UK. Some areas which may prove more difficult are law, medicine and taxes. For information on how your qualifications may transfer, the UK NARIC (www.naric.org.uk) is the National Agency responsible for providing information, advice and expert opinion on vocational, academic and professional skills and qualifications from over 180 countries worldwide. Possibility of career progression Career progression is often an aspect that is left behind as people are more focussed on getting any job rather than getting the job that would help further their career. Ongoing learning and career development opportunities are fundamental for career progression and the new skills acquired while abroad should be capitalised upon once repatriated or moved to a new posting. Career Portability A portable career gives you the freedom to choose where to live and work without losing your professional identity. Moreover, it gives you the opportunity to have continuity in your career even though you move from place to place. If you are planning a career change then the international move can be the perfect time and excuse to do so. When considering choosing a portable career it is important to think about: offering products or services with a high global demand; utilising a wide skill set; having universally accepted credentials or degrees; and speaking multiple languages. It isn’t always easy to get the perfect job, especially when living abroad. Any experience gained outside the home country is incredibly valuable and will make you stand out from the crowd.

Eligibility to Work in the UK When applying for any kind of job, you will be asked if you are eligible to work in the UK and the answer will be crucial to employers as they decide whether or not to proceed to the next stage with your application. All Swiss nationals and Citizens of the member countries of the European Economic Area (EEA) have free access to enter the UK, work, study and claim state benefits. Other nationalities may need a visa to work in the UK. Dependent spouses, whose partners have permission to enter the UK through their work permit, are permitted to work by virtue of their visa. Partner VISAs are also available for the partner of visa holders complying with specified criteria. You will find detailed information on the Home Office website www.ukba.homeoffice.gov.uk

Career development has been one of the core services of FOCUS since being founded in 1982. For more information please visit www. focus-info.org

Transfer of qualifications Depending on the type of qualifications you 9

EDUCATION: SCHOOLING Southbank International School, The International School of London (ISL), Dwight London, the International Community School (ICS), the King Fahad Academy, and a new not-for-profit school the Halcyon London International School (HLIS) is opening in September 2013. In the Home Counties you have the ACS Schools: Hillingdon International (Middlesex), Egham International and Cobham International (Surrey), the International School of London: Surrey (Surrey), TASIS - The American School in England (Surrey) and Marymount (Kingston upon Thames). There is also Kingham Hill in Chipping Norton which runs an American programme for those looking for a British school but enabling a child to follow the American way of study. It is essential to realise that these schools will request reports from a studentâ&#x20AC;&#x2122;s former school along with the application and in many cases comments from current teachers in their assessment of a child before a place can be offered.

When expatriates are informed they have to move to the UK the major question asked is whether they should place their children into an American, International or British school system. There is always much debate and indeed, with London being overly full in the area of education, much has been made of the schools which now run the International Baccalaureate â&#x20AC;&#x201C; we are seeing new schools opened and many top British schools are now either undertaking the IB alongside A levels or indeed allowing the IB to stand alone and abolishing A levels. The American and International Schools It is true to say that all of the American and International Schools here in the UK maintain programmes to a very high standard. In London itself you will be surprised to find that there are a number of American and International Schools these are: The American School of London (ASL),

girls’ time. Quickly followed was the comment made by the Head Master of Eton (Tony Little), indicating that he thought them to be like Boy Scouts collecting badges. That momentum has not stopped and many schools (such as the City of London School for Boys) have introduced the IGCSE’s (International General Certificate of Secondary Education) which are more like the old “O” level examinations in that they are a straight examination with no coursework. Schools such as Sevenoaks in Kent and King Edward’s Witley which for a number of years had the IB (International Baccalaureate) working side by side with the A levels, have now abolished A levels completely and their students now only take the IB. Two of the top London girls schools, North London Collegiate and Godolphin and Latymer, introduced the IB and are now currently at the top of the schools ratings and joining schools such as Oakham and Haileybury who have already established outstanding results. Schools such as Winchester are rumoured to be following suit. Indeed Eton have gone one step further in that their fifth year students no longer take GCSE’s

Essentially the first step must be to register as quickly as possible as soon as one realises that a move to the UK is going to happen. Placing the children on the school lists must be the first goal and one has to realise that a delay can see a child go from having a possible place to finding themselves on a long waiting list – demand is high and delay can be critical. One needs to ascertain which system the schools undertake. In reality some will only undertake the American Preparatory Programme, some only the International Baccalaureate Programme, some the British or a combination of a number of them. As more and more families travel throughout the world and children become “global nomads”, it is essential that one establishes early on which would be the best type of education for one’s child – and one should always ask oneself where you might be in three to four years time because in many ways that will help in establishing what would be best for one’s children. All of these International Schools pride themselves on their placements to Universities, and with the right school, the path to Oxford, Cambridge, Yale or Harvard is very much an achievable goal, be it in the American, International or British system. Each of these International schools outlines their programme on a website and the first task should be to see what they have to offer. Likewise if there are learning issues, one might wish to consider Centre Academy – www. centreacademylondon.eu or the International Community School www.icschool.co.uk, or The Holmewood School www.thsl.org.uk, where smaller class sizes and more individual tuition are available. If one feels that the American or International system may not be the best route, then firstly one must also look at the differences between the British and International systems and what is currently happening in the UK. British system v The International Baccalaureate The late High Mistress of St Paul’s School for Girls in London (Elizabeth Diggory) indicated that she believed GCSE’s to be a waste of her 11

That said certain schools have now started to look at the idea of a pre-IB year and thus Cobham Hall for Girls or King Edward’s Witley (Mixed) may well take a 15 year old into the British system but they are the exception rather than the rule!

but the boys go straight to AS levels. Wellington College has also introduced the Middle Years Programme (MYP) alongside the GCSE’s - one of the first major British schools to do so (but beware for entry at 13+ one must be registered two years in advance at 11+). Students whose parents are continually moving around the world because of their profession (i.e. the expatriate nomad), will find the IB is clearly the best solution. A child is able to transfer easily into any school, which undertakes the IB, and follow a curriculum, which allows them to continually progress. Many parents who live and work in ever changing areas within the UK itself also find difficulty when trying to change schools for their 15/16 year olds. They too discover different Examination Board requirements and different syllabus areas within subjects, factors which make changing school at this time in the pupil’s life very distressing. It is often asked what the problem seems to be with the GCSE and A level system in comparison with the IB. One example of how difficulties may arise is in the case of a child moving from abroad to the UK with their parents at 15 years of age. The GCSE programme starts at Year 10 for a 14 year old and is a two-year programme involving considerable course work. That course work is so demanding that no top school in the UK will allow any student to enter their programme after the half-term of the first term of Year 10. The very nature of the course does not allow for such a late start and would be poor educational practice. Thus for a 15 year old there are normally just two options: 1. To start year 10 again with the 14 year olds and begin the system at the correct point – although this has worked for some, the social implications here are self-evident and can be for the pupil distressing, disruptive and undesirable. 2. Undertake the IB where no such problems arise and movement into the system is simple. Pupils will have a year pre-IB preparing for the Diploma. At this point it must be stated that the IB is not an easy option, it is very academic and any school which undertakes the programme will wish to see that the student is capable of achieving a good mark.

Some Important Points of Which to Be Aware Most British schools abroad start their academic year in February undertaking the IGCSE programme. If a student completes their programme in February, and as a 14 /15 year old then moves with parents to the UK, they will have already missed six months of the course and not be able to slot into the system; it would be necessary to begin the programme once again. Likewise the content of the syllabus used by the IGCSE is unlike that of the GCSE and therefore incompatible. A 16 year old arriving with no GCSE qualifications and who wants to do A levels will be required by the top schools to acquire some GCSE results during the following year before returning or alternatively embarking upon the IB. Parents, who, for many reasons wish to give their children the “British Experience”, must be sensitive to the needs of a 16 year old within an educational structure. Experience suggests that if a pupil is already established, for example, in the American High School Programme it is desirable that they should be allowed to complete it, if this is at all possible. Many children, at this time, do not make the transition easily and although some do, it is important that the position in which they find themselves at an already emotional stage in their lives be carefully considered. The question every parent should ideally ask before they move their children into any educational system is “Where will I be in three to four years time?” The answer is critical and the choice of education for the child should reflect the answer. The IB with the Primary Years Programme (3-11), Middle Years Programme (12-15), and Diploma (16-18), allows flexibility within a demanding academic environment, especially for the family who by the very nature of their transitory lifestyle desire to provide a sound educational base for their children. At the moment there are numerous schools undertaking the IB Diploma in the UK but only 12

six, at present, provide all three programmes and are located in or around London. The most helpful and important move a family can make is to seek professional advice. The system is changing and all pupils are individuals, what might be suitable for one child may not be right for another. The British examination system of GCSE and A Level may not necessarily be the right one for your child’s needs and consideration of all the options is advisable.

Nursery It is most important that children are placed into Nursery from the age of two and a half. Unlike other countries this is not a play process and although elements of experimental and educational play are involved, it is conducted in a structured and learning environment. In the UK, at this age, the Reading and Writing process will begin. It might, to many, coming from outside the UK seem extraordinary that the most prestigious and successful ‘Pre-Preps’ will require a child of only four years of age to be tested in order to obtain a place – but they do, and delay can be critical. In one of the busiest areas, registration is a priority. In Kensington and Chelsea there are 54 Nurseries at the moment and all are fully subscribed with waiting lists. Places do become available and it is essential to be fully conversant with the localised movement. New and potentially good nurseries are regularly being launched, but those with established reputations naturally have long waiting lists. Local knowledge and a reputable consultant can provide sound advice in these areas.

The British System It is widely accepted that the British Independent Education System remains second to none and therefore finding places in what are considered the top schools is not without hard work and research. It is a surprising piece of knowledge for parents to learn when they plan on moving to the UK that the best schools require pupils to be registered at birth. For the expatriate coming into the country this is probably somewhat astounding as well as another challenge to be faced. In short, the sooner that one undertakes the education search the better, and as soon as one knows that a move is likely, it is imperative to seek help and advice. At least 7% of the population in the UK is educated within the Independent Sector. In London there are approximately 60,000 children each day who travel across London to go to school; many children to do not go to school within easy distance of their home but at an establishment where parents believe they will be academically challenged. To give some idea of the situation, some children in Kensington will catch the train or take the coach from Victoria to attend Dulwich College, Alleyn’s or James Allen’s Girls School south of the river; at least an hour’s journey each way. The available systems are: Senior (11-18 for Girls and 13-18 for boys) Preparatory (7/8-11 for Girls and 7/8-13 for Boys) Pre-Prep (4-7/8) Nursery We will deal with each, beginning with the youngest.

Pre-Preps Some Nurseries are part of Pre-Preps and indeed some Pre-Preps are part of established Preparatory Schools. Like nurseries these are in high demand and it is important to register for a place as soon as possible. Head teachers may decide not to grant an interview with parents if they do not have a place available. If they have a waiting list already and offer to place you on this list, it could be that the number is already some 50+ strong. It is prudent that parents do not expect of right a definite place. Parents should be realistic in a competitive environment and understand that their first, second or even third choice may not be an option. Even in this current economic climate the situation has not changed at the top schools – the last thing that will go in a time of financial crisis is a child’s education, thus currently the main schools are still heavily oversubscribed with some ten applicants for every place. Without wishing to paint a pessimistic picture, it would be sensible for parents to be aware of some of the established and long standing situations. In the top Pre-Preps such as Wetherby for 14

entrance examination at 6+ for entry at 7 years of age, will require a prospective candidate to be able to discuss some fifteen books (such as The Winnie the Pooh, Paddington, Fantastic Mr Fox and Wind in the Willows series) at interview with the Head, that he should have read. This is a somewhat daunting but not impossible task for a bright six year old. They will usually be examined in English, Maths and Verbal Reasoning. There are later points of entry, at 10 or 11 years of age to some of these schools, but once again we ask parents to be aware of the fact that there are some 118 students who will compete for just 11 places. A child who is 10 for a girl and 12 for a boy will find a place in a Prep School quite difficult to find. Entry at this late stage would mean a very short preparation time before they have to take entrance examinations for a Senior School and any Prep School, who guards their academic reputation closely, would be very wary of that happening.

boys and Pembridge Hall for girls it is standard procedure and a requirement to register within 24 hours and 14 days of the birth respectively of a prospective candidate. Places after that are extremely rare and normally only occur in the older years such as Year 2 and 3. The Independent Sector is in consequence under heavy pressure and again space is limited. All children will normally be tested at 4 years of age to see if their ability is acceptable for a place. The level of education at these schools is high, with the aim being to gain a place at an established Prep School. In some schools an Educational Psychologist will undertake the testing. Prep Schools (Preparatory) Prep schools start at ages 7 or 8 depending on the history of the school. They run through to 11 and 13 respectively for girls and boys. They have to ensure their educational standard is strong â&#x20AC;&#x201C; their success or failure depends on their placing their charges in the top secondary schools. At Colet Court (Prep for St Paulâ&#x20AC;&#x2122;s Boys) the

Independent Senior Schools These schools are by their very nature well

is one of the finest and it therefore follows academic standards are very high, as is the level of expectation from pupils. Some parents are rather astonished when they are told that their child coming from another system will possibly be behind the British system; it is not a condemnation of child, system or country, simply that we do things in a different order here. Particularly in Maths and English students may find themselves struggling in the examinations. Parents to whom this is indicated would again be sensible to take advice before committing themselves to the “British Experience”. On a positive note, numerous schools will wish to have a cross section of pupils within their establishment and as always, will invariably, give credit for other skills and accomplishments where necessary. It is important that parents ensure that the school is aware of their child’s strengths, especially in areas such as music, drama, sport and other hobbies or interests; again these are a considerable part of an established school ethos and play a vital part in a child’s development as a well-rounded student. Most established schools have Scholarships or Exhibitions within these areas as well as the academic fields.

established with a long history, many going back even further than the first English Parliament in the 13th century. The top schools will have entry points for girls at 11 and boys at 13 and then not again until the sixth form at 16. In the case of Eton and St Paul’s, a child not registered by ten years of age will not be allowed to sit for entry at 13+ indeed in both cases they have preexaminations at Eton at 10 and at St Paul’s at 11for 13+ entry. The North London Girls’ Day Schools require registration in the November before the set birthday for entry and will sit examinations in the January following. Some of these schools will allow the entry examinations to be taken overseas if they are assured that a child’s current school can provide a strict examination process - if not they will expect examinations to be undertaken at the British Council. This does allow some flexibility and a child is able to work in a known environment. Some schools require pupils are brought here for testing and it is essential that the child is allowed a couple of days, at least, to recover from tiredness and flight fatigue. Independent Schools are very much governed by League Table results and these are produced on their success rate at GCSE and A level. Results are published annually and are available to all. It is essential to understand that the grading is for 5 GCSE passes at grades A* - C; somewhere like St Paul’s School for boys has a pass rate of 97.6% of their boys obtaining A* and A grade in all of their examinations (indeed their pass rate was 99.8% A*, A, B), which for some boys may number in excess of 11 or 12 examinations. St Paul’s Girls the A*, A, B score is 100%.

Pupils Seeking Entry at Fifteen In the UK, whether a pupil is in the State or the Independent Sector for Education, the General Certificate of Education (GCSE) examination is taken after a two year structured course that generally commences in “Year 10” at the age of 14. This structure does not allow, by its very nature, a child to start in the system unless they enter at the beginning of the GCSE programme. It is not unknown for a 15-year-old pupil to join at the beginning of a programme by placing them ‘out of year’ with the 14-year-old candidates. This obviously has a cumulative effect and although in some cases works well, can be both academically and socially disruptive for others. Perhaps a school, which offers the International Baccalaureate (IB), may be the answer and, as with all other aspects of education, it is advisable to seek proper help and guidance. Please also be aware that even if a pupil is already in a British

Anomalies of Which to Be Aware Parents need to be aware that some top schools still have Saturday Morning School with sport in the afternoon. This is very much part of the British system and the ethos of the school. This is a nonnegotiable part of the school week. If you wish to have your child attend a particular school, but want the weekends for family time, then it is vital one checks the school’s requirements. At its best the British System of Education 16

acceptable. No matter from which school your child comes, they will be fairly considered and assessed, upon their ability amongst their peers within the school and nothing else. The British are renowned for their patience in queuing and that is true of our schools. Although no one would wish to appear flippant in any dealings concerning education, it is always sensible to remember one senior Head who always informs over-zealous parents, “It would not make any difference if you were the Queen of England, your child would not jump our list”. One is at least assured of fairness for all.

School abroad, the process is not necessarily simplified. It will depend on the syllabus and examination board and also when the academic year commences, whether or not a smooth transfer may be affected. Occasionally some leeway is offered but no school, concerned about standards and quality of pupil preparation will allow any student to start the GCSE programme after the first half of the Christmas term of the first year of the course. Starting the Process It is important to register a pupil as soon as possible and that includes payment of the registration fee, which is non-refundable. Parents coming to the UK need to bear in mind that some schools have hundreds of applicants for few places and many British parents will automatically register with a number of schools and therefore allow themselves a higher chance of securing a place of their choice. You are respectfully advised that queue jumping, favours or monetary offerings are never

The Final Stages Once registered and a place offered, a deposit is required upon acceptance and is a legally binding contract which commits you to the school. If deposits are paid at more than one school you will be committed to paying the first term’s fees at those schools, regardless of whether your child eventually attends. Please do not assume that one may be able

to flout this rigidly enforced system, those who have attempted to do so have found that it is to their detriment and cost. Likewise ONE TERM’S clear notice of your intention to withdraw is strictly enforced, or the next term’s fees are liable.

information. Likewise in this country, it is believed that a school is always as good as its Head. Reputation and change can be dramatic, therefore be advised by someone who knows the schools personally and operates in the here and now.

The Way Forward As we have highlighted throughout, the process of finding your child the right school is a very important one. At times the whole process may appear daunting, but you are not alone and there is sound professional advice to guide your steps through the various procedures. It is very easy to become overwhelmed with myriad views from those who are perhaps not as conversant with the system as they might like you to believe. A professional adviser has a wide bank of experience and local knowledge and his or her reputation is founded upon and only continues by giving impartial and comprehensive

Martin Humphrys is Managing Director of Humphrys’ Education Limited and has over thirty years teaching and education consultancy experience of placing children of expatriate families in schools and universities throughout the world. He is a member of IECA (Independent Education Consultants Association of the United States). He advises a number of the London American and International Schools, working closely with the British Independent and State sectors and is a Member of the Association of Relocation Professionals (ARP). He can be contacted on +44 (0) 1525 290402 Fax +44 (0)1525 290538 or by email at: martin@humphrys-education.com

Free Seminar on Third Culture Kids Monday 3rd February 2014 at The Corporate Relocation Conference & Exhibition Hotel Russell, Russell Square, Bloomsbury, London. For more information and to book your free place please contact: helen@theamericanhour.com

education: universities Tariff point score. There is no official list of how UK grades or tariff points compare with other countries' qualifications. Each university or college will decide whether or not your qualifications meet its entry requirements and you must check your qualifications with the universities you want to apply to. Further advice and information about qualifications for entry to UK higher education institutions can be obtained from the UCAS qualifications hotline +44 (0)1242 544900 email: quals@ucas.ac.uk or the National Academic Recognition Information Centre (NARIC) www. naric.org.uk/ The admissions tutor for each course you have applied for (a maximum of 5 courses in total) will look at your UCAS application form, and particularly your personal statement, to make sure that you can meet the entry requirements by the time you start your course. The requirements may include academic and professional qualifications, such as exam passes in stated subjects and particular grades. They may also include specified work experience or even financial or medical conditions. Increasingly, top universities require pre-admissions tests for certain subjects and written work or questionnaires to be submitted subsequent to application. You may be qualified by the time you fill in your application form or in the process of gaining the qualifications. In the latter case, Universities will most often give you a conditional offer. You will then need to meet the entry requirements by 31 August 2013 at the latest for courses that start in September or October 2013. You can apply for entry with credit (to start a course at year two, three or four), but you must have the university's agreement that it will consider you for this before you fill in a UCAS application form. UK qualifications are accepted and highly regarded throughout the world. However, you should check that employers and professional organisations in your country (or the country where you want to work) will accept the course and qualification you have chosen and the course

The UK is well known for the quality of its further and higher education programmes. Degrees last three or four years. Medicine, dentistry and architecture courses are longer. The universities range from 30,000 or more students, to small with fewer than 1,000 students. All students have to apply through the Universities and Colleges Admissions Service known as UCAS. The scheme covers over 50,000 programmes of study in over 330 member institutions. A short guide to higher education in the UK is available on the Higher Education Funding Council for England (HEFCE) website www. hefce.ac.uk/pubs/hefce/2004/HEinUK, and the British Council also produces some useful information for international students on its website www.educationuk.org The UK has a long history of welcoming international students to study in its universities and colleges. In the UK there are 1.8 million fulltime and part-time students in higher education, with over 300,000 international students, with numbers increasing annually. Useful general information, including contact details for universities and colleges, is available from the UCAS site www.ucas.co.uk/instit/index.html There are people at each university and college who are there to help while you are in the UK. Many organise a programme of events before you start your course to welcome you. Social and cultural activities are run for international students throughout the year. Universities and colleges also provide a variety of clubs and societies. Information about the subject provision offered by all universities and colleges within the UCAS scheme is available on www. ucas.co.uk/ucc/index.html Before applying you need to think through the following: â&#x20AC;˘ The entry requirements for each course help universities and colleges choose students who will be successful. You can find them in each university and college prospectus â&#x20AC;˘ The entry requirements will be described in terms of UK exams either as grades or as a 19

• UCAS is the only impartial centre with upto-date information about higher education courses, universities and colleges • You complete only one application form for up to five different courses • UCAS has regular contact with admissions staff and is familiar with their requirements • UCAS monitors the progress of your application from start to finish. How to apply: You must apply online. To do so, you will need to go to: www.ucas.co.uk/students/ apply/. You can then register and have access to the appropriate online application form. Your school, college or local British Council office can help you with your application form. You can also contact UCAS or the admissions tutors for the courses you have chosen at anytime for help. The UCAS website has all the information you should require to make an application. The reference on your application form should be completed by someone who knows you well enough to write about you but is not a member of your family, a relative or a friend. It needs to be a full written reference talking largely about your academic merits. If you are at school or college, or you have left recently, you should ask your head teacher, principal, teacher or tutor. If you are a mature student ask a responsible person who knows you to be your referee, such as a senior colleague in employment or voluntary work.

content covers the areas of the subject that you want to study and that you need in order to follow your chosen career. Make sure that you have answers to all the questions that are important to you before you choose where to live and the college or university at which you want to study. You will be asked for certificates showing that you have passed all the exams that you need for entry to your course and also certificates of your qualifications in English; you will need either the originals or certified photocopies. You will need a valid passport and from certain countries you will need to get visas before they come to the UK. You should contact the British Embassy or the High Commission in the country where you live to find out whether you have to fill in an application form at the British Embassy or High Commission to show that you meet the student requirements for receiving a visa. Even if you do not need a visa check with the British Embassy or High Commission to confirm you will be able to come to the UK as a student. When you arrive in the UK all students need: • A valid passport • A letter from the institution that confirms you have been accepted unconditionally for a fulltime course • Evidence that you have enough money to pay for your course. It may take you some time to get the right documents. You should start as early as possible by asking your local British Embassy or High Commission what documents you will need, and how and where you can get them. The local British Council and your UK university or college will be able to give you advice and help. The guidance information for international students from UKCOSA site is very helpful www.ukcosa. org.uk/pages/advice.htm Your application through UCAS offers some significant advantages for international students • All UK universities, except the Open University, most colleges of higher education, and an increasing number of further education colleges offering HE programmes are members of UCAS and are recognised by the UK Government, or offer courses that are validated by Government-recognised universities

Students from EU countries UCAS should have received your application form by 15 January 2013, for entry in the year 2013, although it is advisable to submit earlier. The closing date for applications to Oxford and Cambridge, and for applications to medicine, dentistry and veterinary science/medicine was 15 October 2012, for entry in the year 2013 (and hence 15 October 2013 for entry in the year 2014). Forms received after these dates will be treated as late. Any application forms received after 30 June 2013 will go through the Clearing process in August and September. This allows students to find a suitable place on courses which are not yet full. Students from outside the EU If you are a student of any nationality applying from a non-EU country, UCAS will process your 20

application and send copies to the universities and colleges you have chosen at any time between now and 30 June 2013 for entry in the year 2013. For applications to courses in art and design, please see below. Most applicants apply well before 30 June but in many cases it is highly advisable, and at some universities required, to meet the 15 January deadline regardless of nationality. If you think that you may be assessed as a 'home' student (UK or EU) for fee purposes, you should have applied by 15 January 2013 for 2013 entry, exactly the same as if you were applying from an EU country. If you are a student from a non-EU country wishing to apply to one choice only, and you already have the necessary qualifications, you may apply at any time in the applications cycle, although early applications to top universities are encouraged. However, before completing an application form you should contact UCAS or your chosen university or college for advice. Any applications received after 30 June 2013 will go through the Clearing process. There are special rules and deadlines for Art and Design courses, particularly for Foundation courses, and students for these must seek advice, particularly concerning portfolio guidance. Your completed application form is sent to each of the universities and colleges that you list, who will make a decision after carefully considering your application. UCAS will send you information on how they process your application and tells you what you need to do at each stage. The universities and colleges decide whether or not to offer you a place and then send their decisions to UCAS who will then tell you and ask you to accept or decline the offers you have received and will inform the universities and colleges what you have decided. When a university or college knows that you have accepted a place, it will contact you and send you all the information you need about coming to the UK and arrangements for your arrival and registration. To avoid financial problems, you need to be sure that you can pay the full cost of • Your tuition fees • The everyday living expenses of you and your

family for the whole time that you are in the UK, including accommodation, food, heating, lighting, clothes and travel • Books and equipment for your course. Regarding part-time work as a student – check out the following website www.dfes.gov.uk/ international-students/wituk.shtml If you are British but live outside the UK or you are an EU national you may be able to get a student loan and other help with your fees. If you would like to know more about the financial support that you might be able to get, you should contact the Student Support Division of the Department for Education and Skills (DfES) at the address/telephone number below: Student Support Division www.studentsupportdirect.co.uk Tel: +44 (0) 0845 077577 If you are a an EU student You should contact the EU Customer Services Team ad the DfES Higher Education Branch at the telephone number below for general information about fees: Mowden Hall, Staindrop Road, Darlington DL3 9BG Tel: +44 (0) 141 243 3570 If you want precise information on the fees that you will be charged for your course and how and when to pay them, you should contact the university or college. For assistance with Higher Education Placement and all aspects of the UK University application process, Humphrys Education recommends the services of Dr. Lewis Owens of EdmissionUK, +44 (0) 7739 568455, Fax +44 (0) 1895 676432, email: Lewis@ edmissionuk.co.uk. Web: www.edmissionuk.co.uk. Martin Humphrys is Managing Director of Humphrys’ Education Limited and has over thirty years teaching and education consultancy experience of placing children of expatriate families in schools and universities throughout the world. He is a member of IECA (Independent Education Consultants Association of the United States). He is a Member of the Association of Relocation Professionals (ARP) and the European Council of International Schools (ECIS). Contact: +44 (0) 1525 290402 or email: martin@ humphrys-education.com 21

EMBASSIES & HIGH COMMISSIONS A

Afghanistan Embassy 31 Princes Gate London SW7 1QQ Telephone: 020 7589 8891 Albanian Embassy 33 St George’s Drive London SW1V 4DG Tel: 020 7828 8897 Algerian Consulate 6 Hyde Park Gate London SW7 5EW, Telephone: 020 7589 6885 www.algerianconsulate-uk.com American Embassy 24 Grosvenor Square London W1A 1AE Telephone: 020 7499 9000 www.usembassy.org.uk Andorra Embassy 63 Westover Road London SW18 2RF Telephone: 020 8874 4806 Angolan Embassy 22 Dorset Street London W1U 6QY Telephone: 020 7299 9850 www.angola.org.uk Antigua & Barbuda High Commission 2nd Floor 45 Crawford Place London W1H 4LP Telephone: 020 7258 0070 www.antigua-barbuda.com

Australian High Commission Australia House Strand London WC2B 4LA Telephone: 020 7379 4334 www.australia.org.uk

Belize High Commission Third Floor 45 Crawford Place London W1H 4LP Telephone: 020 7723 3603 www.belizehighcommission.com

Austrian Embassy 18 Belgrave Mews West London SW1X 8HU Telephone: 020 7344 3250 www.bmeia.gv.at

Bolivian Embassy 106 Eaton Square London SW1W 9AD Telephone: 020 7235 4248 www.embassyofbolivia.co.uk

Azerbaijan Embassy 4 Kensington Court London W8 5DL Telephone: 020 7938 3412 www.azembassy.org.uk

Bahamian High Commission 10 Chesterfield Street London W1J 5JL Telephone: 020 7408 4488 Baharaini Embassy 30 Belgrave Square London SW1X 8QB Telephone: 020 7201 9170 Bangladeshi High Commission 28 Queen’s Gate London SW7 5JA Telephone: 020 7584 0081 www.bangladeshhighcommission.org.uk Barbadian High Commission 1 Great Russell Street London WC1B 3ND Telephone: 020 7299 7150

Argetinian Embassy 65 Brook Street London W1K 4AH Telephone: 020 7318 1300 www.argentine-embassy-uk.org

Belarus Embassy 6 Kensington Court London W8 5DL Telephone: 020 7937 3288 www.belembassy.org/uk

Armenian Embassy 25a Cheniston Gardens London W8 6TG Telephone: 020 7938 5435 www.accc.org.uk

Belgian Embassy 17 Grosvenor Crescent London SW1X 7EE Telephone: 020 7470 3700 www.diplomatie.be/london 22

Bosnia and Herzegovina Embassy 5-7 Lexham Gardens London W8 5JJ Telephone: 020 7373 0867 www.bhembassy.co.uk Botswana High Commission 6 Stratford Place London WC1 1AY Telephone: 020 7499 0031 Consulate General of Brazil 3 Vere Street London W1G 0DG Telephone: 020 7659 1550 www.brazil.org.uk Brunei Darussalam High Commission 19–20 Belgrave Square London SW1X 8PG Telephone: 020 7581 0521 Bulgarian Embassy 186-188 Queen's Gate London SW7 5HL Telephone: 020 7584 9400 www.bulgarianembassy-london.org Burma Embassy 19A Charles Street, Berkeley Square London W1J 5DX Telephone: 020 7499 8841

Cambodian Embassy 64 Brondesbury Park Willesden Green London NW6 7AT Telephone: 020 8451 7850 www.cambodianembassy.org.uk

Cameroon Embassy 84 Holland Park London W11 3SB Telephone: 020 7727 0771 www.cameroonhighcommission.co.uk

Czech Embassy 26-30 Kensington Palace Gardens London W8 4QY Telephone: 020 7243 1115 www.mzv.cz/london

Estonian Embassy 16 Hyde Park Gate London SW7 5DG Telephone: 020 7589 3428 www.estonia.gov.uk

Canadian High Commission Canada House, Pall Mall East, Trafalgar Square, London W1Y 5PJ Telephone: 020 7258 6600 www.canada.org.uk

Ethiopian Embassy 17 Princes Gate London SW7 1PZ Telephone: 020 7589 7212 www.ethioembassy.org.uk

Chilean Embassy 12 Devonshire Street London W1G 7DS Telephone: 020 7580 6392 www.echileuk.co.uk

Danish Embassy 55 Sloane Street London SW1X 9SR Telephone: 020 7235 1255 www.denmark.org.uk Dominican Republic Embassy 139 Inverness Terrace London W2 6JF Telephone: 020 7727 7091 www.dominicanembassy.org.uk

Chinese Embassy 49-51 Portland Place London W1B 4JL Telephone: 020 7299 4049 www.chinese-embassy.org.uk

Dominica High Commission 1 Collingham Gardens South Kensington London SW5 0HW Telephone: 020 7370 5194

Colombian Embassy Flat 3 3 Hans Crescent London SW1X 0LN Telephone: 020 7589 9177 www.colombianembassy.co.uk

Congolese Embassy 281 Gray’s Inn Road London WC1X 8QF Telephone: 020 7278 9825 Costa Rican Embassy 14 Lancaster Gate London W2 3LH Telephone: (020) 7706 8844 Croatian Embassy 21 Conway Street London W1T 6BN Telephone: 020 7387 2022 Cuban Embassy 167 High Holborn London WC1V 6PA Telephone: 020 7240 2488 Cyprus High Commission 13 St James's Square London SW1Y 4LB Telephone: 020 7321 4100

Ecuador Embassy 3 Hans Crescent London SW1X 0LS Telephone: 020 7584 1367 Egyptian Embassy 26 South Street London W1K 1DW Telephone: 020 7499 3304

Fijian High Commission 34 Hyde Park Gate, London SW7 5DN. Telephone: 020 7584 3661 www.fijihighcommission.org.uk Finnish Embassy 38 Chesham Place London SW1X 8HW Telephone: 020 7838 6200 www.finemb.org.uk French Embassy 58 Knightsbridge London SW1X 7JT Telephone: 020 7073 1000 www.ambafrance-uk.org

Gabonese Embassy 27 Elvaston Place London SW7 5NL Telephone: 020 7823 9986

Egyptian Consulate 2 Lowndes Street London SW1X 9ET www.egyptianconsulate.co.uk

Gambian High Commission 57 Kensington Court London W8 5DG Telephone: 020 7937 6316

El Salvador Embassy 8 Dorset Square London NW1 6PU Telephone: 020 7224 9800 www.embassy.el-salvador.org.uk

Georgian Embassy 4 Russell Gardens London W14 8EZ Telephone: 020 7603 7799 www.geoemb.org.uk

Equatorial Guinea Embassy 13 Park Place St. James’s London SW1A 1LP Telephone: 020 7499 6867

German Embassy 23 Belgrave Square London SW1X 8PN Telephone: 020 7824 1300 www.london.diplo.de

Eritrea Embassy 96 White Lion Street London N1 9PF Telephone: 020 7713 0096 www.eritrean-embassy.org.uk

Ghana High Commission 13 Belgrave Square London SW1X 8PN Telephone: 020 7201 5900 www.ghanahighcommissionuk.com

Greek Embassy 1A Holland Park London W11 3TP Telephone: 020 7229 3850 www.greekembassy.org.uk

Iranian Embassy in London 16 Prince’s Gate London SW7 1PT Telephone: 020 7225 3000 www.iran-embassy.org.uk

Kenyan High Commission 45 Portland Place London W1N 4AS Telephone: 020 7636 2371 www.kenyahighcommission.net/

Grenada High Commission The Chapel Archel Road West Kensington London W14 9QH Telephone: 020 7385 4415 grenada@high-commission.demon.co.uk

Ireland Embassy 17 Grosvenor Place London SW1X 7HR Telephone: 020 7235 2171 www.embassyofireland.co.uk

Korean Embassy 60 Buckingham Gate London SW1E 6AJ Telephone: 020 7227 5500 www.koreanembassy.org.uk

Guatemalan Embassy 13 Fawcett Street London SW10 9HN Telephone: 020 7351 3042 Guyana High Commission 3 Palace Court Bayswater Road London W2 4LP Telephone: 020 7229 7684 www.guyanahc.com/ghclondon

Hondurun Embassy 115 Gloucester Place London W1U 6JT Telephone: 020 7486 4880 Hungarian Embassy 35 Eaton Place London SW1X 8BY Telephone: 020 7235 5218 www.mfa.gov.hu

Icelandic Embassy 2A Hans Street London SW1X 0JE Telephone: 020 7259 3999 www.iceland.org/uk Indian High Commission India House Aldwych London WC2B 4NA Telephone: 020 7836 8484 www.hcilondon.org Indonesian Embassy 38 Grosvenor Square London W1K 2HW Telephone: 020 7499 7661 www.indonesianembassy.org.uk

Israeli Embassy 2 Palace Green London W8 4QB Telephone: 020 7957 9500 http://london.mfa.gov.il Italian Embassy 14 Three Kings Yard London W1K 4EH Telephone: 020 7312 2200 www.amblondra.esteri.it Ivory Coast (Côte d’Ivoire) Embassy 2 Upper Belgrave Street London SW1X 8BJ Telephone: 020 7201 9601

Jamaican High Commission 1-2 Prince Consort Road London SW7 2BZ Telephone: 020 7823 9911 www.jhcuk.org Japanese Embassy 101-104 Piccadilly London W1J 7JT Telephone: 020 7465 6500 www.uk.emb-japan.go.jp Jordan Embassy 6 Upper Phillimore Gardens London W8 7HA Telephone: 020 7937 3685 www.jordanembassyuk.org

Kazakhstan Embassy 33 Thurloe Square London SW7 2DS Telephone: 020 7581 4646 www.kazembassy.org.uk 24

Kuwaiti Embassy 2 Albert Gate London SW1X 7JU Telephone: 020 7590 3400 Kyrgyzstani Embassy Ascot House 119 Crawford Street London W1U 6BJ Telephone: 020 7935 1462 www.kyrgyz-embassy.org.uk

Latvian Embassy 45 Nottingham Place London W1U 5LY Telephone: 020 7312 0041 www.london.am.gov.lv/en Lebanese Embassy 21 Kensington Palace Gardens London W8 4QN Telephone: 020 7229 7265 Lesotho High Commission 7 Chesham Place Belgravia London SW1 8HN Telephone: 020 7235 5686 www.lesotholondon.org.uk Liberian Embassy 23 Fitzroy Square London W1T 6EW Telephone: 020 7388 5489 www.embassyofliberia.org.uk Lithuanian Embassy 2 Bessborough Gardens London SW1V 2JE Telephone: 020 7592 2840 www.lithuanianembassy.co.uk Luxembourg Embassy 27 Wilton Crescent London SW1X 8SD Telephone: 020 7235 6961

Macedonian Embassy Suites 2.1 & 2.2 Buckingham Court 75-83 Buckingham Gate London SW1E 6PE Telephone: 020 7976 0535 www.macedonianembassy.org.uk Madagascar Consulate 8-10 Hallam Street London W1W 6JE Telephone: 0203 008 4550 www.embassy-madagascar-uk.com Malawi High Commission 70 Winnington Road London N2 0TX Telephone: 020 8455 5624 www.malawihighcom.org.uk Malaysian High Commission 46 Belgrave Square London SW1X 8QT Telephone: 020 7235 8033 Maldives High Commission 22 Nottingham Place London W1U 5NJ Telephone: 020 7224 2135 www.maldiveshighcommission.org Malta High Commission Malta House, 36-38 Piccadilly, London, W1J OLE Telephone: 020 7292 4800 www.mfa.gov.mt Mauritius High Commission 32/33 Elvaston Place London SW7 5NW Telephone: 020 7581 0294 Mexican Embassy 16 St George Street Hanover Square London W1S 1FD Telephone: 020 7499 8586 Moldovan Embassy 5 Dolphin Square Edensor Road, Chiswick London W4 2ST Telephone: 020 8995 6818 www.moldovanembassy.org.uk Mongolian Embassy 7-8 Kensington Court London W8 5DL Telephone: 020 7937 0150 www.embassyofmongolia.co.uk

Moroccan Embassy 49 Queen’s Gate Gardens London SW7 5NE Telephone: 020 7581 5001 www.moroccanembassylondon.org.uk Mozambique High Commission 21 Fitzroy Square London W1T 6EL Telephone: 020 7383 3800 www.mozambiquehc.org.uk

Namibian High Commission 6 Chandos Street London W1G 9LU Telephone: 020 7636 6244 Nepalese Embassy 12A Kensington Palace Gardens London W8 4QU Telephone: 020 7229 1594 www.nepembassy.org.uk Netherlands Embassy 38 Hyde Park Gate London SW7 5DP Telephone: 020 7590 3200 www.netherlands-embassy.org.uk New Zealand High Commission New Zealand House 80 Haymarket London SW1Y 4TQ Telephone: 020 7930 8422 www.nzembassy.com/uk Nicaraguan Embassy Suite 31 Vicarage House 58-60 Kensington Church Street London W8 4DP Telephone: 020 7938 2373 Nigerian High Commission Nigeria House 9 Northumberland Avenue London WC2N 5BX Telephone: 020 7839 1244 www.nigeriahc.org.uk Norwegian Embassy 25 Belgrave Square London SW1X 8QD Telephone: 020 7591 5500 www.norway.org.uk 25

Oman Sultanate Embassy 167 Queen’s Gate London SW7 5HE Telephone: 020 7225 0001 www.omanembassy.org.uk

Pakistan High Commission 34–36 Lowndes Square London SW1X 9JN Telephone: 020 7664 9204 www.pakmission-uk.gov.pk Panama Consulate Panama House 40 Hertford Street London W1J 7SH Telephone: 020 7409 2255 Papua New Guinea High Commission 3rd Floor 14 Waterloo Place London SW1Y 4AR Telephone: 020 7930 0922 www.pnghighcomm.org.uk Paraguayan Embassy 344 High Street Kensington 3rd Floor London W14 8NS Telephone: 020 7610 4180 www.paraguayembassy.co.uk Peruvian Embassy 52 Sloane Street London SW1X 9SP Telephone: 020 7235 1917 www.peruembassy-uk.com Philippine Embassy 8 Suffolk Street London SW1Y 4HG Telephone: 020 7451 1800 www.philembassy-uk.org Polish Embassy 47 Portland Place London W1B 1JH Telephone: 020 87580 4324 www.london.polemb.net Portuguese Embassy 11 Belgrave Square London SW1X 8PP Telephone: 020 7235 5331

Qatari Embassy 1 South Audley Street London W1K 1NB Telephone: 020 7493 2200 www.qatarembassy.info

Romanian Embassy Arundel House 4 Park Green London W8 4QD Telephone: 020 7937 9666 Russian Embassy 6/7 Kensington Palace Gardens London W8 4QP Telephone: 020 7229 3628 www.rusemblon.org Rwanda Embassy 120-122 Seymour Place London W1H 1NR Telephone: 020 7224 9832 www.ambarwanda.org.uk

Saint Christopher and Nevis High Commision 10 Kensington Court London W8 5DL Telephone: 020 7937 9718 Saint Lucia High Commission 1 Collingham Gardens South Kensington London SW5 0HW Telephone: 020 7370 7123

Senegalese Embassy 39 Marloes Road London W8 6LA Telephone: 020 7938 4048 www.senegalembassy.co.uk

Swaziland High Commission 20 Buckingham Gate London SW1E 6LB Telephone: 020 7630 6611 www.swaziland.org.uk

Serbian Embassy 28 Belgrave Square London SW1X 8QB Telephone: 020 7235 9049 www.serbianembassy.org.uk

Swedish Embassy 11 Montagu Place London W1H 2AL Telephone: 020 7917 6400

Sierra Leone High Commission 41 Eagle Street, Holborn London WC1R 4TL Telephone: 020 7404 0140 www.slhc-uk.org.uk Singapore High Commission 9 Wilton Crescent London SW1X 8SP Telephone: 020 7235 8315 www.mfa.gov.sg/london Slovak Embassy 25 Kensington Palace Gardens London W8 4QY Telephone: 020 7313 6470 www.slovakembassy.co.uk Slovenian Embassy 10 Little College Street London SW1P 3SH Telephone: 020 7222 5400

South African High Commission South Africa House Trafalgar Square London WC2N 5DP Telephone: 020 7451 7299 Saint Vincent and the Grenadines www.southafricahouse.com High Commission 10 Kensington Court Spanish Embassy London W8 5DL 39 Chesham Place Telephone: 020 7565 2874 London SW1X 8SB San Marino Embassy C/o Consulate of the Republic of San Marino, Flat 51, 162 Sloane Street London SW1X 9B Telephone: 020 7823 4768 Saudi Arabian Embassy 30 Charles Street Mayfair London W1J 5DZ Telephone: 020 7917 3000 www.saudiembassy.org.uk

Telephone: 020 7235 5555

Sri Lankan High Commission 13 Hyde Park Gardens London W2 2LU Telephone: 020 7262 1841 www.slhclondon.org Sudan Embassy 3 Cleveland Row, St James’s London SW1A 1DD Telephone: 020 7839 8080 www.sudan-embassy.co.uk 26

Swiss Embassy 16-18 Montagu Place London W1H 2BQ Telephone: 020 7616 6000 www.swissembassy.org.uk Syrian Embassy 8 Belgrave Square London SW1X 8PH Telephone: 020 7245 9012 www.syrianembassy.co.uk

Tanzanian High Commission 3 Stratford Place London W1C 1AS Telephone: 020 7569 1470 www.tanzania-online.gov.uk Thai Embassy 29-30 Queen’s Gate London SW7 5JB Telephone: 020 7589 2944 www.thaiembassyuk.org.uk Tongan High Commission 36 Molyneux Street London W1H 5BQ Telephone: 020 7724 5828 Trinidad and Tobago High Commission 42 Belgrave Square London SW1X 8NT Telephone: 020 7245 9351 www.tthighcomm.org.uk Tunisian Embassy 29 Prince’s Gate London SW7 1QG Telephone: 020 7584 8117 Turkish Embassy 43 Belgrave Square London SW1X 8PA Telephone: 020 7393 0202 www.londra.be.mfa.gov.tr

Turkmenistan Embassy St Georgeâ&#x20AC;&#x2122;s House 14/17 Wells Street London W1T 3PD Telephone: 020 7255 1071

Uruguay Embassy 1st Floor 125 Kensington High Street London W8 5SF Telephone: 020 7937 4170

Uzbekistan Embassy 41 Holland Park London W11 3RP Telephone: 020 7229 7679 www.uzbekembassy.org

Ugandan High Commission Uganda House 58/59 Trafalgar Square London WC2N 5DX Telephone: 020 7839 5783 www.ugandahighcommission.co.uk

Yemen Embassy 57 Cromwell Road London SW7 2ED Telephone: 020 7584 6607 www.yemenembassy.org.uk

Zambia High Commission 2 Palace Gate, Kensington London W8 5NG Telephone: 020 7589 6655 www.zhcl.org.uk

Ukrainian Embassy 60 Holland Park London W11 3SJ Telephone: 020 7727 6312 www.mfa.gov.ua/uk

Venezuelan Embassy 1 Cromwell Road London SW7 2HW Telephone: 020 7584 4206 www.venezlon.co.uk

Zimbabwe Embassy Zimbabwe House 429 Strand, London WC2R 0JR Telephone: 020 7836 7755

United Arab Emirates Embassy 30 Princeâ&#x20AC;&#x2122;s Gate London SW7 1PT Tel: 020 7581 1281 www.uaeembassyuk.net

Vietnamese Embassy 12 Victoria Road London W8 5RD Telephone: 020 7937 1912 www.vietnamembassy.org.uk

This list of Embassies, to our knowledge, is correct at time of going to press. We cannot accept any responsibility for incorrect contact data printed but we apologise for any inconvenience in the event of this occurring.

We offer specialist legal advice in relation to immigration matters. Some of the many categories we deal with include:1. Work visas (Tier 1 Investors and Entrepreneurs, Tier 2 Sponsored Skilled Workers Tier 2) 2. Appeals and refusals 3. Extension applications 4. Family Visas (spouse, civil partners, unmarried partners, adult dependant relatives, children) 5. Student visas 6. Visit visas 7. Settlement applications 8. Naturalisation applications 9. Same day service For further information, please contact: info@ukmigrationlawyers.co.uk T: 0203 001 2059 www.ukmigrationlawyers.com Regulated by the Solicitors Regulation Authority

Golf In The UK a peak through the gates at one of the World’s most revered Private Member Golf Clubs There aren’t many golf clubs in the UK that replicate the US private club model. At most British clubs, visitor play is welcomed as an additional source of income and a way to reduce the cost to members: this is in stark contrast to the classic US clubs, at which access is extremely difficult without an introduction from a member. In the last twenty years, though, a small number of clubs have been created that work on the American model and exclude green fee visitors and corporate days. The first and most successful of these in the UK was The Wisley which opened in the early nineties and was designed by renowned course architect, Robert Trent Jones Jnr. Located just across the river Wey from the Royal Horticultural Society’s Wisley Gardens, set in such a tranquil area of north - west Surrey, The Wisley is only a 30 minute drive from London's West End and was immediately ranked within the UK’s top 20 by Golf World when it opened in 1991. Twenty years on and The Wisley is clearly firmly established as one of the World’s leading exclusive private Member golf clubs, attracting captains of industry, sport and movie stars amongst its discerning membership. The Wisley is currently the home choice for fourteen tour professionals including some of the world’s leading golfers amongst its membership. Indeed, the club can boast an amazing statistic that ‘at least’ one of its Members has featured in every Ryder Cup since the Club opened and is testimony to its undoubted quality. The Wisley was the first Robert Trent Jones Jr.’ Course in the UK and has clearly been designed to challenge players of all abilities and features three loops of nine holes which combine to make three 18 hole courses each with a par of 72. Water is an integral feature; the River Wey

borders the undulating fairways and beautifully manicured greens while the lakes provide not only perfect reflection, but also extra challenge. The mark of a Trent Jones’ Course is the unique ability to combine love of nature and passion for the game of golf. The Wisley is a magnificent testament to his skill and creativity. The Wisley is wholly owned by its shareholder Members and despite its exclusivity, seems to have a real ‘club atmosphere’. A wealth of competitions, events and a varied and thriving social scene ranges from family Halloween and pancake nights to a Spanish restaurant night and during our visit preparations were underway for an Italian Ryder Cup night with one of its Members, Francesco Molinari. There appears to be an eclectic mix of nationalities, cultures and backgrounds that binds a common love of the

game of golf, and an appreciation for the finest things in life. The clubhouse provides an ideal environment in which to relax. With influences from the work of Sir Edwin Lutyens, the clubhouse was designed by award-winning architect Charles Mador and the open-plan style and interior design creates a warm and inviting ambience with a comfortable contemporary edge. The dining experience at The Wisley is built upon a fine reputation for quality cuisine, freshly prepared by Head Chef

Sam Peschier and his team, and fantastic hospitality. Whether it is a quick bite between nines, or a formal dinner with friends and family, you will be served in the renowned and warm Wisley style which its chief executive insists upon and his team follow with such enthusiasm. The Wisley is a true private membersâ&#x20AC;&#x2122; golf club with 700 shareholder Members, and shares are only available on the secondary market through a monthly auction. However, we were told that from time to time a limited number of shares become available for rental, usually in circumstances where the shareholder/member has to move abroad for a period of time. The availability of these shares is limited and may only be used by the renter for a maximum period of 2 years. The Wisley really does offer an environment and ambience of luxury, elegance and impeccable service. However, it manages to mix such exclusivity and quality with a relaxed atmosphere evidently enjoyed and appreciated by Members, their family, friends and anybody lucky enough to be their invited guests. www.thewisley.com

Healthcare - Accessing Healthcare in the UK Healthcare in the United Kingdom is provided free at the point of delivery to all UK residents by the National Health Service (NHS) but also to some expats whose countries have reciprocal arrangements with the UK such as Australia, New Zealand and members of the EU. However, even those who are not able to benefit from these arrangements are entitled to free emergency treatment at all NHS hospitals within the Accident and Emergency Department, although they may then be liable for any charges for in-patient treatment. Expats coming to work in the UK may be able to access the NHS as following their registration for a National Insurance Number, which involves an interview and completion of the necessary paperwork, they may be assigned an NHS number. Once this has been received it is then possible to apply at a local General Practitioner (GP) Surgery to be attached to a Doctor who will look after their primary care needs including prescribing medicine. This is usually ok for the “worker” but may leave their spouse and family without provision. The expat worker within a larger organisation, especially in London, and particularly the larger law firms, accountants and banks, is also likely to be looked after by their employer with access to primary care either on site or at a local private GP practice. This is done to assist the employee with rapid access to a doctor as it can sometimes be difficult to get a timely appointment within the NHS. A patient requiring a specialist referral from their GP either to a Consultant or for investigations within the NHS will have no control over who they will see, or the timing of their appointments, as these will be allocated by the hospital. This leads us on to the provision of private healthcare to assist those patients who are unable to access the NHS other than for emergency treatment. There are some GP’s who run their practices outside of the NHS and charge on either a subscription or per consultation basis. These can be researched either through expat networks or the fount of all knowledge “google” for recommendations. Most expat families will have private medical cover as

part of their package to compensate for not being able to access the NHS but it is unlikely that GP visits are covered. It is possible for a patient to refer themselves to a Consultant or Specialist without being referred by a GP although a GP referral is normally a pre-requisite to use medical insurance. The British Medical Association (BMA) also advises that in most cases it is best practice to ensure it is an appropriate referral. When seeking a GP referral to a specialist the desire is normally to see the “best of the best” for the patient’s condition. These days it is also necessary to consider the financial implications of the referral, as doctors and hospitals may have differing price lists and the cover on the policy may have capped limits or be restricted to certain hospital/clinics. The terms/restriction would normally be explained to the patient by the insurance company when they are contacted to authorise the referral, but it would be prudent of the patient to contact the Consultant who they have been recommended to and ascertain: • Consultation fees • Charges for routine investigations • Level of surgical fees if surgery likely to be involved and where they operate. This information is also of importance to those patients without medical insurance who will be paying for their own treatment. Consultant searches, biogs and feedback are now widely available through Consultant own websites or other private healthcare portals. The patient might also need to consider if a Consultant is affiliated only to one hospital group or has the ability to refer for investigations across a wider network. Armed with information it should make the conversation with the insurers easier and also ensure that there are no financial surprises once treatment is underway. Hamish Millar - Commerical and Financial Director 108 Medical Chambers. Email: hamish@108harleystreet.co.uk 31

Health - FAMILY Moving jobs, moving house, moving countries, moving family, moving children, moving schools = The Big Move. Here are some important psychological signs to look out for in your family relationship prior to or following a family relocation. The family is an emotional system and dynamics will change on relocation • Children will feel temporarily insecure and can develop chronic anxiety • Adolescents may resent or oppose a move and feel anger • Anxiety and anger can manifest in a variety of ways • The at home parent may feel overloaded with their children/teenagers’ negative reactions and behaviours • Couples can become emotionally distanced from each other • “ Problems” at school ” may reveal other learning difficulties • Problems at school may reflect/mirror emotional disturbances at home • A spouse may become unhappy about the move • Couples can become split and partnerships de-stabilised The important issue is to take early action on these problems. Working with a team of psychologists will help the emotional education of family members prior to and during a relocation period. These professionals follow client families from the beginning of their assignment right through to their repatriation, advising and supporting them in managing the challenges of their transition from one culture and country to another. By following them through to their eventual repatriation, assignment failures can be significantly reduced, importantly families can be assisted in maximising continuing assignment success. On average we estimate each “assignment failure” costs an employer between 100K • The overall cost of a typical family relocation service is 4-6K • Professional services can reduce assignment failure by up to 80% Simon Dermody: Clinical Director Family Wellbeing and Relocations, 127 Harley Street, London, W1G 6AZ Telephone 0207 486 2332 Mobile 07515 399932 email: simon@familywellbeingandrelocations.co.uk or visit our website at: www.familywelbeingandrelocations 32

pet transportation airline approved travel carriers and ensure the size is correct or the pet maybe refused at departure. They will also need to find out if the airline accept the pets in the cabin, as excess baggage or as manifest cargo? Some countries only allow shipments as manifest cargo -'pet cabin'. You will need to find out if there any heat restrictions or temperature embargoes in place as certain airlines and routes cannot accept pets during hot or cold periods. Pet owners also need to check on how to book with the airline. Airlines normally only accept a Pet Excess Baggage Booking after the owners have confirmed their booking and then there is no guarantee space will be available, and they need to consider how and where they will collect the pet at destination as well as whether the travel carriers will fit into the airport transport vehicle with everything else that is travelling with the family. This is only the tip of the iceberg! Dependent on the type of pet or the destination there can be a huge amount of preparation, paperwork and permits required. Without a shadow of a doubt the owners suffer the stresses and strains much more than the pets!

One of the most crucial and stressful parts of any family’s international relocation revolves around the “other” members of the family – pets! Very often these “pets” are the family and the whole move will centre on their wellbeing, care, transport and travel plans. These may range in shape and size from a Californian King Snake named “Adrian”, to a Red Cheeked Water Turtle named “Harold”, or a Hamster named “Mr Nibbles”, to a Horse named Trigger. Dogs and Cats are still the most common, however, there is an ever increasing range of domesticated pets involved in the moving and relocation process. Fortunately many multi-national corporations recognise the importance that pet’s play in the family’s resettlement and success of the relocation process, and accommodate the pet transport costs in the relocation budget. In today’s global market, people & pets are faced with an ever increasing mountain of bureaucracy, red tape, forms, procedures, tests, permits, logistics and transport restrictions that make the stresses of travelling and transporting their pets almost insurmountable! In a “normal” scenario, if there ever is one, the owner will need to ensure the pet is fully vaccinated and that these are still current. Most countries require vaccinations to be more than 30 days old but less than 365 days old at time of entry. You may also need to apply for an Import Permit and an Export permit, as well as organising veterinary visits to prepare the pet for any specific country requirements. You will also have to determine if there are any quarantine restrictions applicable for the destination or preexport tests and waiting periods before arrival. In some cases this can be 6 months or more prior to arrival. You will have to find out if your pet will even be allowed into the new destination as some countries restrict the number of pets allowed per family, based on the number of human passports available. Certain breeds and species are banned outright. Owners will also have to purchase special

Moving to the UK – What you need to do if you are entering the UK from the EU and listed non-EU countries Preparing your dog, cat or ferret: • Step 1 – Have your pet microchipped. Before any of the other procedures for pet travel are carried out, your pet must be fitted with a microchip so it can be properly identified • Step 2 – Have your pet vaccinated. After the microchip has been fitted your pet must be vaccinated against rabies. There is no exemption to this requirement, even if your pet has a current rabies vaccination. Rabies boosters must be kept up to date. The length of the waiting period before entry to the UK is 21 days after the first vaccination date. A waiting period is not required for subsequent entries into the UK, provided rabies boosters are kept up to date. If the 34

•

vaccination is in two parts the 21 day wait will be from the date of the second vaccination Step 3 – Get pet travel documentation. For animals being prepared in an EU country, you should get an EU pet passport. If you are preparing your animal in a non-EU listed country or territory you will need to obtain an official third country veterinary certificate (apart from Croatia, Gibraltar, Norway, San Marino and Switzerland who also issue pet passports) Step 4 – Tapeworm treatment – (dogs only). Before entering the UK, all pet dogs (including assistance dogs) must be treated for tapeworm. The treatment must be administered by a vet not less than 24 hours and not more than 120 hours (1-5 days) before its scheduled arrival time in the UK. There is no mandatory requirement for tick treatment. No treatment is required for dogs entering the UK from Finland, Ireland or Malta Step 5 – Arrange for your animal to travel with an approved transport company on an authorised route – Your pet must enter the UK from a listed country or territory travelling with an approved transport company on an authorised route.

•

Step 1 – Have your pet microchipped. Before any of the other procedures for pet travel are carried out, your pet must be fitted with a microchip so it can be properly identified • Step 2 – Have your pet vaccinated. After the microchip has been fitted your pet must be vaccinated against rabies. There is no exemption to this requirement, even if your pet has a current rabies vaccination. Rabies boosters must be kept up to date • Step 3 – Arrange a blood test. After your pet has been vaccinated, it must be blood tested to make sure the vaccine has given it a satisfactory level of protection against rabies. The blood sample must be taken at least 30 days after vaccination. The length of the waiting period before entry to the UK is three calendar months from the date your vet took the blood sample which led to a satisfactory test result. The three month waiting period will not apply if your pet was vaccinated and blood tested in the EU and issued with an EU pet passport before it went to an unlisted country • Step 4 – Get pet travel documentation. You will need to obtain an official third country veterinary certificate • Step 5 – Tapeworm treatment – (dogs only). Before entering the UK, all pet dogs (including assistance dogs) must be treated for tapeworm. The treatment must be administered by a vet not less than 24 hours and not more than 120 hours (1-5 days) before its scheduled arrival time in the UK. There is no mandatory requirement for tick treatment. No treatment is required for dogs entering the UK from Finland, Ireland or Malta • Step 6 – Arrange for your animal to travel with an approved transport company on an authorised route – Your pet must enter the UK with an approved transport company on an authorised route. Pets arriving not properly prepared can still be subject to quarantine. Rabbits & small mammals entering the UK from another EU country do not have to enter quarantine. Rabbits & small mammals entering the UK from any other area must enter quarantine.

What you need to do if you are entering the UK from the Republic of Ireland • Under the EU pet movement system, all pet dogs, cats and ferrets moving between EU Member States must meet the same animal health rules. From 1 January 2012, the requirement is that all pets travelling from the Republic of Ireland to the UK should be microchipped, vaccinated against rabies and accompanied by a pet passport • As both the Republic of Ireland and the UK have had no indigenous rabies for many decades, compliance checks on pets travelling between the two countries will not be applied. Pet owners travelling with their pets should therefore not experience any change on the ground from the 1 January. What you need to do if you are entering the UK from unlisted non-EU countries Preparing your dog, cat or ferret 35

Residential lettings and is to signal your intent to proceed with the tenancy. If you do not proceed with the tenancy, then you may lose this money. The agent should set out the terms under which this money is held clearly in writing. References are usually taken by asking you to fill out an online form. The type of information required is similar to a credit check required to open a bank account. You will also be asked to provide photo identification. If you are using a relocation company, they will attend to the negotiations and processes on your behalf. If your company is renting the property on your behalf, they are likely to have their solicitors review the tenancy agreement. Remember that lettings agents in the UK work for the landlord who is their client, and that they are likely to continue to show the property to other prospective tenants until you have signed the tenancy agreement. Your offer is always made “subject to contract” and both you and the landlord will be able to withdraw from the deal prior to signing. Thus, it is in your interest to move things along quickly. Most agents use digital signature technology which will enable you to sign documents quickly via email. The initial monies required are the first month’s rent in advance in addition to a deposit equivalent to 6 week’s rent. This deposit is held against unpaid rent, bills and damages. Agents may also typically charge you an Administration Fee for the legal paperwork. The funds must clear by the start date of your tenancy, otherwise you will not be allowed to move into your new home. Within the UK, bank transfers usually take 3 – 5 working days to clear, but remember that transferring money from abroad may take longer. Most agents accept credit and debit card payments, but be sure to check if any time is required for the money to clear so as to avoid any problems. If the annual rent is less than £100,000 (Assured Shorthold Tenancy), your deposit is protected by law under a tenancy deposit scheme. The deposit is held by the agent and they should provide you with a certificate confirming that

Renting a property in the UK can be a daunting experience, and it is important to do your homework. The best place to start is a lettings agent. It is important that you only look to reputable companies. The types of property available and the lettings agents that deal with them can vary a great deal from one area to another. Unlike many countries such as the United States, where agents are licensed, no such accreditation is required in the UK. In order to avoid “rogue” agents, therefore, it is imperative that you choose an agent that is a member of ARLA (Association of Residential Letting Agents) to ensure that you are getting the most professional advice. A good starting place is to pinpoint areas in which you want to live, and carry out as much research on the neighbourhood as possible, both by visiting the areas in question and by searching the internet. This will give you an insight into the types of property, the prices, transport links, amenities and schools. Portals such as rightmove. co.uk and zoopla.co.uk are especially helpful. Whilst rents are normally paid monthly or quarterly, prices tend to be quoted by the week. In some areas outside London, some agents may quote prices in months. These figures represent pure rent, and do not include utilities or the local Council Tax. Once you have identified the area in which you want to live, you should speak to letting agents in that area and arrange to view some properties. Remember that properties are usually priced as seen, so if you would like something to be added, taken away or changed, you should let the agent know upon making an offer. Landlords may want more money to make changes, although many are commercially astute and will do minor works if you are offering the asking price, moving in quickly, and are looking to stay for a long time. This is where your negotiation skills will come into play! Once the offer is agreed, the agent will confirm the terms in writing, and commence taking references for which there is usually a charge. At this point, the agent may take an Administration or Reservation Fee, which can be a fixed sum or an amount equivalent to a week’s rent. This money is offset against the first month’s rental, 37

your deposit is registered with such a scheme. Your written consent will be required at the end of the tenancy before any money is taken from your deposit and given to the landlord. If you do not agree with any proposed deductions, you have the right to have your grievance heard by an independent arbitrator. This ensures that your interests are safeguarded. In instances where the annual rent is over ÂŁ100,000 or where your company is the tenant (Non-Housing Act Tenancy), your deposit will not be covered by such a deposit protection scheme. It is advisable that you check the tenancy agreement carefully to ensure that you understand and are happy with the process for the return of your deposit money; and that you seek advice if you are unsure. Professional advice is also strongly recommended when going through your tenancy agreement, bearing in mind that it is a legally binding contract and that there is no one single standard document in use. Generally, the tenancy agreement will list the principal details of the tenancy: names and addresses of the landlord and tenant, the start date, end date, duration and the rent payable. The document will also detail what the landlord and tenant are obliged to do and are not to do. There should be a section covering how to end the tenancy, the process for holding and returning the deposit, as well as any specially agreed clauses. English law is complex and can appear somewhat confusing, so it is advisable to have a solicitor check the document on your behalf before you sign it. Once you have paid the initial funds and signed the tenancy agreement, you have a legally binding contract, and you are bound by the terms of the tenancy agreement. On the day you move in, there will be an inventory carried out of the property. You should attend and meet the inventory clerk on site, so that the clerk can walk you around the property and point out the condition of the property and its contents. The clerk will encapsulate their findings and comments in a document known as an Inventory Check-In Report, a copy of which will be given to you. At the end of your tenancy, the inventory clerk will return and compile a similar schedule of condition called an Inventory Check-Out Report. It is within this

document that any damage, dilapidation or other points of note are recorded. As the inventory clerk compiling these documents is independent of both the landlord and the letting agent, the Check-Out Report is used as the basis upon which the landlord will base any claim against your deposit. It is usual for the landlord and tenant to share the costs of the inventory clerk, typically with the landlord paying for the Check-In and the tenant paying for the Check-Out. Whilst this sounds like a lengthy process, a professional letting agent can turn the whole thing around in a matter of a day or two, provided that your references and monies are forthcoming. Ultimately the best advice one can give is that you choose an ARLA agent, which will ensure that you are dealt with both professionally and fairly. Nik Madan is the Operations Director at John D Wood & Co., and the Central London Regional Representative of ARLA. Contact him on nmadan@johndwood.co.uk www.johndwood.co.uk

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T: 020 7704 6514 E: sales@prestigeapartments.co.uk www.prestigeapartments.co.uk

Key Benefits of Using Serviced Apartments It will normally include a cooker/microwave, fridge-freezer and dishwasher, as well as an extensive range of crockery, cutlery, glassware and kitchen utensils. And while most serviced apartments offer a laundry service, families enjoy the convenience of having a washer/dryer provided within their serviced apartment which also saves them money. Bed linen, towels and toiletries will also be supplied. A weekly housekeeping service will be included, but a more frequent service can easily be arranged. There is a wide product choice ranging from studios to 4-bedroom apartments and penthouse suites. Top of the range developments may even offer roof terraces or access to a swimming pool or gym. In this dynamic young industry the vast majority of developments are modern so you can expect contemporary, stylish interiors complete with mood lighting and the latest inroom technology. Serviced apartments can be booked for one night, one week, or several months with the cost generally decreasing the longer the stay, (for stays of 28+ days the VAT element reduces to only 4%). A further advantage is that even for longer stays, there are no separate utility bills to worry about, since all these costs will be included in the overall price. Apartments are normally in prime city locations, conveniently close to the place of work which delivers a further advantage – clients may be living only a very short walk away from their office, meaning minimal time is spent commuting.

The UK serviced apartment sector has grown very rapidly over the last 4 years. Virtually every major UK city can now offer a range of serviced apartments as a serious alternative to hotel accommodation. The Association of Serviced Apartment Providers (ASAP) can confirm this trend. Its membership has more than doubled in the last 4 years and its 60 members now collectively represent in excess of 12,000 properties in the UK and Ireland. David Smith, Chairman of the ASAP, confirms the key reasons for the increased popularity in this sector: ‘A serviced apartment is the ideal solution for the business traveller and especially for expatriates relocating to the UK. It provides a fully furnished self-contained flat with separate areas to sleep, work and eat, so it offers a more complete ‘home-from-home’ experience where you can properly relax and enjoy more privacy. A key benefit is the extra space offered – you can expect 30% more space than a comparable standard of hotel room'. Serviced apartments are a very cost-effective option offering excellent value for money – there are no expensive ‘extras’ to consider such as hotel minibars, restaurants and room service. Guests appreciate the flexibility to prepare their own meals and not be restricted by hotel restaurant opening times. Many operators provide a generous ‘welcome pack’ of groceries to ensure guests have sufficient food for the first 24 hours of their stay. Families relocating especially appreciate the more spacious living environment which serviced apartments offer. Children, in particular, benefit from having enough room to have more of their personal possessions around them which is so important when settling in to a new country. Staying in a 2- or 3-bedroom apartment means children can have their own bedrooms; in smaller apartments extra beds for children can be easily arranged. The fully equipped kitchen is a key feature.

Visit www.theasap.org.uk – for full details of the 60 members of the Association of Serviced Apartment Providers (ASAP). You can also search for suitable properties by city or company name and view the short video (accessed from the homepage) which provides a useful insight into the many benefits of staying in a serviced apartment. 40

TAXATION OF FOREIGN NATIONALS WHO COME TO LIVE IN THE UK depends on personal circumstances, but generally UK residents with overseas aspects to their affairs and those with UK taxable income in excess of £100,000 are required to file. An individual who has reason to submit a tax return should notify HMRC of this obligation by 6 October following the tax year for which the return is required. • A UK tax return is due on 31 January following the tax year, e.g. a 2013/14 tax return is due by 31 January 2015, assuming that the return is filed electronically. Most taxpayers now file their returns online, but it is still possible to submit a “paper” return; the deadline for paper returns is 31 October following the end of the tax year. • Any tax due is generally payable on 31 January following the tax year. Those with significant tax liabilities not withheld “at source” (e.g. via PAYE) may be required to make payments twice yearly. • HMRC impose unpalatable penalties on individuals who fail to submit tax returns on time and/or pay the associated tax due, and UK places the responsibility for compliance firmly at the taxpayer’s door.

When planning a move abroad, tax may well be low on the list of priorities. “Where will I live?”, “How much will I be paid?” and “Will I like the people?” will no doubt be more pressing concerns. That said, for those coming to the UK, either on secondment or a more permanent basis, some careful pre-arrival tax planning would often be helpful. At the very least, this should ensure that you are compliant with the law, and at best can provide significant financial savings. What follows is a summary only of what can be a complex regime. It therefore aims to provide general guidance only, and employers and individuals should each seek specific advice on their circumstances as appropriate. The Basics • The UK tax year runs from 6 April to 5 April, and the regime relies heavily on the concepts of residence and domicile (see below) to establish the extent to which an individual’s worldwide income and gains are taxable in the UK. • The main direct personal taxes in the UK are Income Tax, Capital Gains Tax and Inheritance Tax, and each of these are considered in turn below. • Generally, tax and National Insurance contributions on employment income are collected via the Pay As You Earn (PAYE) system and paid over to HMRC by your employer, though often this will not take into account any reliefs/allowances that may be due to you in the year. • Whether or not you need to file a tax return

Rates and Allowances For the 2013/14 UK tax year, the rates and allowances shown in the table below will apply: Notes: (1) Subject to other taxable income, a “starting rate” of 10% may apply to the first £2,790 of

savings income (other than dividend income) otherwise falling in the basic rate tax bracket. (2) Due to a 10% notional tax credit, most dividends are taxed at lower effective rates, being 0% basic rate, 25% higher rate, and 30.55% additional rate. (3) Foreign source dividends which are taxable on account of having been “remitted” to the UK (see below) are taxed at these rates as opposed to dividend rates.

Tax and Capital Gains Tax on worldwide income/ gains. However, if you are not UK resident: • You will only be subject to UK tax on UK source income, e.g. employment income relating to UK duties, rental profits from UK property interests, UK bank interest and dividend income • Your foreign income will not be liable to UK tax; and • You will not be liable to UK Capital Gains Tax, subject to certain anti-avoidance rules.

Tax-free allowances The following are thresholds for the 2013/14 tax year, before which no tax liability arises: £ Income tax (‘Personal Allowance’) 9,440 Capital gains (‘Annual Exemption’) 10,600

When do I become UK resident? From 6 April 2013, the UK will apply a Statutory Residence Test to determine whether an individual is resident in the UK or not. For the purposes of the test, a distinction is to be made between three classes of taxpayer: “arrivers”, “leavers” and those working full-time outside the UK. We are concerned here primarily with “arrivers”, who are defined as individuals who have not been UK tax resident in any of the previous three UK tax years. The rules for “leavers” will also be relevant for expatriates seeking to break UK tax residence of course. Some safe-harbour rule applies to those “arrivers” with limited presence in the UK, and you will be treated as not resident in the UK if: • You were not resident in all of the previous three UK tax years and present in the UK for fewer than 46 days in the current tax year; or • You were resident in one or more of the previous three tax years and present in the UK for fewer than 16 days in the current tax year; or • You work overseas full time and: - Work in the UK for no more than 30 days (a work day in this context being any day where an individual does more than three hours of work); and - You spend no more than 90 days in the UK. The last category above is likely to be helpful to short-term business visitors to the UK in particular. Outside of the safe-harbour provisions, a sliding scale of time spent in the UK applies to establish when individuals will be treated as resident. For “arrivers” this depends on how many of 4 factors are relevant to them: 1. Whether your family is UK resident This broadly refers to your spouse/civil

National Insurance Contributions (NIC) National Insurance is the UK’s system of social security. Whilst many see it as just another tax, these contributions build up your entitlement to state benefits such as a state pension, job seekers’ allowance, and other categories of “state aid”. Employees pay NIC alongside their income tax each month via PAYE, at rates of 12% (income of £7,755 - £41,450) and 2% (£41,450+) in the 2013/14 tax year. The employer is also obliged to pay contributions of 13.8% of an individual’s total pay in excess of £7,696 per year to HMRC. Those arriving from other countries may be able to claim exemption from NIC due to a social security agreement, or as a result of EU legislation. Those working regularly in one or more EU country should also have particular regard to the EU rules for multi-state workers. Residence and domicile An individual’s liability to personal taxation in the UK depends largely on that person’s tax residence and domicile status, and on other factors such as the situs of assets (the place where they are located for tax purposes) and the source of income and capital gains. Why is my residence important for UK tax purposes? A UK resident is potentially liable to UK Income 42

partner and minor children, with certain specific exclusions (for example, spouses/ civil partners who are separated). 2. Whether you have ‘substantial’ employment in the UK This is a different test to the full time work abroad, and means working in the UK for more than 40 days in a tax year (again, a day is three hours work). 3. Whether you have ‘accessible’ accommodation in the UK The test is one of accessibility rather than ownership, which then covers situations where accommodation can be available to an individual, even if it is owned (and occupied) by someone else. The accommodation must, however, be used as a residence. 4. Your presence in the UK in the previous two tax years This factor is satisfied if an individual has been in the UK for 90 days or more in either of the two previous tax years. An “arriver’s” resident status is then dictated by the number of days on which they were physically present in the UK on midnight, and the number of factors that they meet in a given tax year.

try, “unilateral relief” typically applies to grant a credit in the UK for foreign taxes paid.

Can I be resident in more than one country at the same time? It is possible to be resident in the UK and another country at the same time, which amounts to “dual residence”. In many cases there will be a double taxation treaty between the two countries of residence which should ensure that you generally don't pay full tax twice on the same income or capital gains. Broadly speaking, where an individual is dual resident, a treaty divides the taxing rights and provides for a foreign tax credit to be claimed in one jurisdiction to avoid double taxation. Where the UK does not have a treaty with another coun-

• Arising basis By default, a UK resident is subject to tax on the “arising basis”, meaning that they are subject to tax on worldwide income and gains in the tax year in which they arise. Any non-UK tax paid in respect of foreign source income or gains is generally deductible against the UK tax payable, however • Remittance basis The “remittance basis” gives non-UK domiciled individuals the opportunity to shelter their foreign source income and gains from UK tax on the proviso that they do not “remit” the funds to the UK, at which point a UK tax charge

How is my domicile relevant for UK tax purposes? Non-UK domicile or “non-dom” status is generally favourable from a UK tax perspective, particularly as it allows you to opt into the remittance basis of taxation. In essence, rather than paying tax on a worldwide basis as a UK resident, your overseas income and gains are then only taxed in the UK if they are “remitted” to the UK. Income Tax and Capital Gains Tax Your domicile status may affect what Income Tax and Capital Gains Tax you pay in the UK if both of the following apply: • You are a UK resident and are not domiciled in the UK • You have foreign income or foreign capital gains. If above applies, you will have the ability to choose whether your foreign income and capital gains will be taxed on either the “arising basis” or on the “remittance basis”.

would arise based on the nature and amount of income or gains remitted. The terms “remit”, “remittance” etc. are very broad and effectively include most ways in which cash or other assets are used or enjoyed in the UK. Importantly, income and gains that arose prior to UK residence are regarded as “clean capital” and can generally be remitted with no UK tax consequence although careful planning is required to avoid “tainting” clean capital funds. However, there is a potential cost associated with claiming the remittance basis as it results in the loss of the tax-free income and capital gains allowances as above. Additionally, for those non-doms who have been resident in the UK for some part of at least 7 out of the last 9 tax years, there is a £30,000 “remittance basis charge” payable to access the remittance basis. This charge increases to £50,000 for non-doms who have been UK resident in some part of 12 or more of the last 14 tax years. Whether or not to claim the remittance basis is therefore an annual decision, and it may not make economic sense in some circumstances. It is worth noting, however, that an individual whose unremitted foreign income and capital gains are less than £2,000 for a tax year is automatically taxed on the remittance basis and retains entitlement to the Personal Allowance and the Annual Exemption referred to above.

mitigate, if not eradicate, any potential exposure. The above refers to IHT payable in the event of death. Certain lifetime gifts, particularly those involving trusts, may also have an IHT implication and specific advice should be sought as appropriate. Certain circumstances such as mixed domicile marriages and assets in multiple jurisdictions can require complex wills and lifetime planning, however. Okay, so how do I know what my domicile is? Questions of domicile can be complex, but broadly an individual is domiciled in the jurisdiction which he regards as his homeland and many foreign nationals living in the UK will have a good case for claiming to be non-UK domiciled. It is important to note that domicile is not the same as nationality or residence. An individual cannot at any time be without a domicile, nor can he have more than one domicile at the same time. An exception to this arises where an individual is “deemed domiciled” in the UK for inheritance tax purposes (see above), as their actual domicile can be elsewhere. There are three types of domicile: • domicile of origin • domicile of dependence • domicile of choice. Domicile of origin Everyone acquires a domicile of origin at birth, and this is normally governed by your father’s domicile. However, if your parents were not married when you were born, your domicile of origin comes from your mother. An individual’s domicile of origin is difficult to lose and will always continue to apply in the absence of a clear domicile of choice or domicile of dependency being acquired (see below). Therefore if you have a domicile of origin outside the UK, this is likely to still apply after moving to the UK unless you intend to remain in the UK permanently or indefinitely, and you sever all ties with your original domicile of origin.

Inheritance Tax UK domiciled individuals are liable to UK Inheritance Tax (IHT) on their worldwide estate. Each individual is entitled to a ‘nil rate band’ (currently £325,000) which is taxed at 0%, with the remainder of the estate taxable at 40%. By contrast, a non-UK domiciled individual is only be liable to IHT in respect of UK assets, and a home in the UK is therefore often the most significant cause of IHT exposure for a non-dom, but this can be managed with appropriate planning. Non-UK assets in a non-dom’s estate should be outside the scope of IHT, but individuals who are otherwise not domiciled in the UK are treated as UK domiciled (“deemed domiciled”) for IHT purposes if they have been resident in the UK for 17 out of the last 20 tax years. Their worldwide estate is then liable to IHT; again, careful planning can usually

Domicile of dependence The domicile of a dependent person follows and changes with the domicile of the person on 44

whom they are dependent (usually their father). If you are legally dependent on another person, for example because you are a child under the age of 16, your domicile will change if the person on whom you are dependent changes their domicile, e.g. if he or she establishes a domicile of choice. In addition, if you are a woman and you were married before 1974 you automatically acquired and retain the same domicile as your husband (until the husband’s death or divorce).

least that the pay relating to non-UK workdays must be paid direct into a non-UK bank account and not then remitted to the UK, but this can allow an individual who spends, say, 25% of his working time outside the UK to reduce his UK tax burden by up to one-quarter. You will need to complete a tax return and claim the remittance in order to claim this relief, however, which does mean the loss of the tax-free allowances as above so may not always be beneficial. Careful bank account structuring and record keeping will also be required to ensure that any claim can withstand a potential challenge by HMRC. • But what if I won’t be travelling much for work, or I need access to all of my salary here? If you are assigned to the UK by a foreign employer for 2 years or less, you may be able to claim a deduction for your housing costs and other expenses of living in the UK under what is known as “Detached Duty Relief”. It is worth considering the length of your assignment before you arrive with this in mind, i.e. a 24 months or less may be more attractive than a longer-term. Again, you will need to claim this relief via your tax return for the relevant period. • I am a US citizen moving to the UK. Is there anything I need to be aware of? The US is one of the few countries to tax individuals based not only on their US residency status but on their citizenship. This means that US citizens (and Green Card holders) living outside of the US are still required to file an annual US tax return with the IRS, and a US person moving to the UK will typically have considerably more to think about than other expatriates. The annual filing obligation persists even if a US citizen has little or no US source income and whether or not there is ultimately a US tax liability after credit is claimed for non-US taxes. The requirement to file a tax returncan therefore be an administrative requirement that comes with US citizenship as much as anything, but heavy penalties can apply for non-compliance nonetheless. Alongside the tax return obligation, there are other non tax based potential reporting requirements for the US citizen. One of

Domicile of choice - changing your domicile After the age of 16, it is possible to establish a domicile of choice. In practice, this requires an individual to sever all connections with his domicile of origin and establish ties in a new jurisdiction. It is therefore relatively uncommon, particularly as any evidence that an individual intends to return to his domicile of origin is likely to prevent the establishment of a domicile of choice. Some Frequently Asked Questions... • My employer is sending me to the UK for a couple of years to work in their London office, but I will also be travelling for work a lot; are there any tax breaks available for me? The answer is, yes, depending on how the move is structured and your personal circumstances. Other than the remittance basis of taxation as above, one particularly valuable tax-break for expatriates is “overseas workdays relief”. This can apply to employees who have arrived in the UK having not been UK resident during any of the previous 3 UK tax years, and who perform duties of a single employment both inside and outside of the UK. Whilst earnings arising from UK duties remain fully taxable in the UK, income attributable arising from non-UK duties may then be taxable only to the extent that they are remitted to the UK. Typically, earnings are apportioned between UK and non-UK duties based on weekdays spent in the UK and overseas for this purpose. There are a number of further provisos, not 45

the most common of these is the Report of Foreign Bank Accounts, or â&#x20AC;&#x153;FBARâ&#x20AC;? (Form TD F 90-22.1).

Filing your return or an extension request (with any outstanding tax payment) by 15 April avoids such interest being charged. Extended tax returns are then due on 15 October, with an additional two month extension potentially available for those with their tax residence in a foreign country. However, certain non-resident alien returns have a due date, both for filing and payment of tax, of 15 June. This will depend on your particular circumstances. Note: US Treasury Circular 230 Disclosure: Any US tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

What is an FBAR? If you have an interest in or signatory authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the US Bank Secrecy Act may require you to report the account each year. In very general terms, a US person who has: 1. A financial interest in one or more non-US bank accounts or; 2. Signatory authority over one or more non-US bank accounts: will have a requirement to file an FBAR if the aggregate balance of all foreign financial accounts was in excess of $10,000 at any point during the calendar year. The form is filed with the US Department of Treasury directly, and does not form part of your tax return. The form is due to be filed by 30 June annually.

Is there anything else I need to know? The UK tax regime is broad, complex, and at times, a bit of a minefield! Good planning in this area should avoid the various pitfalls and make the most of what can be a very attractive tax regime for expatriates in the UK. Ideally, steps should be taken before you arrive, though it is never too late to put your tax affairs in order and make the most of the available tax breaks.

But if I am paying tax in the UK and in the US, am I not being double taxed? The interaction of the UK and US tax systems also needs careful handling, and the application of the UK/US tax treaty is often important. There may even be a third jurisdiction to bear in mind in terms of establishing taxing rights and claiming appropriate foreign tax credits, where the source of income arises outside both the UK and the US. Having your US and your UK returns prepared by the same preparer can help to keep compliance costs down as well as well as being less time consuming for you.

Tax Advisory Partnership is a specialist provider of UK and US tax advisory and compliance services. Based in the City of London, TAP specialise in international and non-UK domicile tax issues. For further information please contact the team on 020 7655 6959 or enquiries@taplondon.com

Free Tax Seminar

Monday 3rd February 2014 at The Corporate Relocation Conference & Exhibition Hotel Russell, Russell Square, Bloomsbury, London. For more information and to book your free place please contact: helen@theamericanhour.com

OK, so when do I file my taxes? In almost all cases, US Individual Federal income tax returns (Forms 1040) are due for filing by 15 April following the tax year, e.g. 15 April 2014 for 2013 returns. Those who are tax resident in a foreign country have an automatic extension of time for filing until 15 June;, but interest on underpayment of tax accrues from 15 April. 46

If you would like extra copies of The Expatriates Guide to Living in the UK please contact: helen@theamericanhour.com

travel: air, rail & london UK AIRPORTS London: Heathrow Airport – 0844 335 1801 www.heathrowairport.com Gatwick Airport – 0844 335 1802 www.gatwickairport.com Stansted Airport – 0844 335 1803 www.stanstedairport.com London Luton Airport – 01582 405100 www.london-luton.co.uk London City Airport – 020 7646 0000 www.londoncityairport.com Midlands: Birmingham International Airport – 0844 576 6000 www.birmingham-airport.co.uk Coventry Airport – 024 7630 8600 www.coventryairport.co.uk East Midlands Airport – 0871 919 9000 www.eastmidlandsairport.com Norwich International Airport – 01603 411923 www.norwichairport.co.uk

Southern England: Southampton Airport – 0844 481 7777 www.southamptonairport.com Wales: Cardiff International Airport – 01446 711 111 www.cwlfly.com Swansea Airport – 01792 204 063 www.swanseaairport.com Channel Islands: Alderney Airport www.flyalderney.com Guernsey Airport – Tel: 01481 237 766 www.guernsey-airport.gov.gg Jersey Airport – 01534 446 000 www.jerseyairport.com AIRPORT TRAINS Gatwick Express www.gatwickexpress.co.uk Telesales : 0845 850 1530 Heathrow Express www.heathrowexpress.co.uk Customer Services: 0845 600 15 15

North of England: Blackpool International Airport – 0844 482 7171 www.blackpoolinternational.com Durham Tees Valley Airport – 08712 242 426 www.durhamteesvalleyairport.com Humberside Airport - 01652 688 456 www.humbersideairport.com Isle of Man Airport – 01624 821 600 www.iom-airport.com Leeds Bradford International Airport - 0113 250 9696 www.lbia.co.uk Liverpool John Lennon Airport – 0871 521 8484 www.liverpoolairport.com Manchester Airport – 0871 2710 711 www.manchesterairport.co.uk Newcastle International Airport – 0871 882 1121 www.newcastleairport.com Robin Hood Airport Doncaster Sheffield – 0871 220 2210 www.robinhoodairport.com

Stansted Express www.stanstedexpress.com Customer Services: 0845 600 7245

Scotland: Aberdeen Airport – 0844 481 6666 www.aberdeenairport.com Edinburgh Airport – 0844 481 8989 www.edinburghairport.com Glasgow Airport – 0844 481 5555 www.glasgowairport.com

TRANSPORT FOR LONDON www.tfl.gov.uk For information on getting around London, including the London Underground, Buses, Docklands Light Railway (DLR), London Coaches and the Oyster Card, visit the official Transport for London website or call the TFL travel information line on 020 7222 1234.

Luton Airport Trains Call National Rail for times and fares on 0845 748 4950 EUROSTAR TRAINS www.eurostar.com Telesales: 08705 186 186 Direct service from London – St Pancras International and Ashford (Kent) to Paris, Brussels, Lille, Disneyland Resort Paris and Avignon. Check the website for further details as well as information on connecting services to other international train stations. NATIONAL RAIL For general rail enquiries, timetable and fare information call 08457 48 49 50 or visit www.nationalrail.co.uk