The 2016 Expatriate's Guide to Living in the UK by The Expatriate's Guide to Living in the UK

13th Annual Edition

The 2016 Expatriate's Guide to Living in the UK

www.expatsguidetotheuk.com A product of Supporting International HR Professionals Worldwide

CONTENTS Page 3

Banking

Page 4

Clothing Conversion Chart

Page 5

Clubs For Expatriates

Page 6

Driving

Page 10

Dual Career

Page 11

Education

Page 22

Embassies & High Commissions

Page 29

Healthcare

Page 30

Immigration & Residency

Page 36

Legal Considerations

Page 40

Pet Transportation

Page 42

Property

Page 45

Serviced Apartments

Page 49

Tax

Page 55

Travel Publisher: Helen Elliott Telephone: 020 8661 0186 Email: helen@expatsguidetotheuk.com Publishing Director: Damian Porter Telephone: 01737 551506 Email: damian@expatsguidetotheuk.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 substantial falls since fraud peaked in 2008. In most cases, banks provide customers with a free card reader which helps confound fraudsters and protect customers’ accounts. 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 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 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.

Moving to a new country can be an upheaval and so it makes sense to try and make the move as hasslefree 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 inpatriate’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. 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 and mobile 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. 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. Efforts by the cards industry to enhance the security of payment systems delivered 3

clothing conversion chart

Clubs for Expatriates Northwood Area Women’s Club (NAWC) www.northwoodareawomensclub.co.uk

EXPATRIATE & WOMEN'S CLUBS – LONDON AND SURROUNDING AREA American Professional Women in London www.meetup.com/american-professionalwomen-london

Petroleum Women’s Club of London www.pwc-london.org St Johns Wood Women’s Club www.sjwwc.co.uk

American Women of Berkshire & Surrey www.awbs.org.uk

Thames Valley American Womens Club www.tvawc.com

American Women’s Club of London www.awclondon.org American Women of Surrey www.awsurrey.org

Association of Turkish Women in Britain www.atwib.org.uk

EXPATRIATE CLUBS – REST OF THE UNITED KINGDOM American Expats of North West England www.expatsnw.co.uk

Canadian Women’s Club www.canadianwomenlondon.org

American Women's Club of Dubin, Ireland www.awcd.net

Daughters of the American Revolution National Society, Walter Hines Page Chapter, NSDAR (London) www.dar.org/natsociety/overseas.cfm

Dutch Women of Surrey (DWS) www.dutchwomenofsurrey.co.uk

Australian Women’s Club in London www.awclondon.org.uk

American Women’s Club of Central Scotland www.awccs.org

Chilterns American Women’s Club www.cawc.co.uk

Association of American Women of Aberdeen www.awaaberdeen.org

International Women’s Club of Edinburgh www.iwce.co.uk

Federation Of International Women's Associations In London (FIWAL) www.fiwal.org.uk

North American Connection – Midlands UK www.naconnect.com Petroleum Women’s Club of Scotland www.pwcos.com

Federation of American Women’s Clubs Overseas (FAWCO) www.fawco.org

The Edinburgh Expat American Meetup Group www.american.meetup.com/210

Focus Information Services www.focus-info.org

POLITICAL – US CITIZENS Democrats Abroad UK www.democratsabroad.org.uk

Hampstead Women’s Club www.hwcinlondon.co.uk

Italian Cultural Association (Il Circolo) www.ilcircolo.org.uk

United-Kingdom Federal Voters Assistance Program www.fvap.gov

Junior League of London www.jll.org.uk

Overseas Vote Foundation (OVF) www.overseasvotefoundation.org

Kensington & Chelsea Women's Club www.kcwc.org.uk

Republicans www.republicansoverseas.uk

Londres Accueil www.londresaccueil.org.uk

To feature in this section next year, email: helen@expatsguidetotheuk.com

New Zealand Women’s Association www.nzwa.co.uk 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: 0300 7906801 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)

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 0300 1231278 Website: www.dvla.gov.uk

www.direct.gov.uk/en/Motoring/DriverLicensing/ index.htm To contact the DVLA via email please visit the DVLA website above

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Dual Career 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 10

SCHOOLING IN THE UK decision - procedures are also published on the LEA websites. For families arriving out of the registration season, they obviously can apply for places, but allocation will depend on where the vacancies exist. Free Schools, a relatively new concept in England introduced by the government in 2011, allow for more parental freedom of choice. These are state-funded schools that have opted out of Local Authority control, but rather are governed by non-profit charitable trusts, and they are academically non-selective up to the age of 15, after that they may set criteria for admission. These may be managed by parents, teachers, charities or businesses. Although they are subject to the same inspections as other state and independent schools, the jury is still out as to the quality of these schools, which, according to press reports, can very significantly. Despite that, many of the free schools are also oversubscribed. Faith Schools are long established with Church of England, Roman Catholic, Jewish affiliation, and Muslim ties. These schools are state schools but with an emphasis on creed of the faith in question, and although admission may give priority to family’s proven affiliation to that faith (for example proof of baptism), there is increasing pressure for these schools to become more inclusive of all. Academies are another relatively new model of state-funded schools, again, independent of the local education authority. Introduced by the Government in 2000, these may be established by companies, charitable trusts, or philanthropists, and may have an emphasis on special areas such as Science and Maths, Technology, Business and Enterprise, the Arts, International Baccalaureate, etc. They manage their own admissions using their own admissions criteria that must be transparent. Academies are coeducational, and some have the entire range from 4-18, which is relatively unusual in the UK but may be of interest to expatriate families seeking one school for all their children.

While there are a variety of educational options available in the UK, there is no ‘one size fits all’ solution for the children of expatriate professionals on assignment here. This section of the guide will describe these options and highlight some of the matters that should be considered by parents, relocation, or HR professionals working with these families. Schools are required to verify that children have the right to (free) state education, and so showing the appropriate passports and visas are a pre-requisite for admission to any state school. This now also applies to some independent schools, particularly where some have registered with the UK Border Agency to be ‘sponsors’. ENGLISH STATE SCHOOLS Compulsory education serves children ages 4-16, with an additional two years ending at age 18. Children must be in school during the year they turn 5, until they complete their education at 16. In England and Wales, state (publicly-funded) schools are organised by local education authorities (LEAs). In many authorities, particularly in greater London and other large cities, many ‘good’ state schools are over-subscribed. Each spring, LEAs publicise on their websites the timeline and deadlines for applications and allocation of places. Because of the popularity of some schools, most families who meet the criteria to be eligible to apply, tend to apply for places in more than one school, indicating the desired schools in order of preference on their application. One of the criteria is that a family must show proof of residency within the LEA, which presents a challenge for expats who understandably prefer not to commit to a property until they know where their child is going to school. The LEA has an obligation to provide a school place for qualifying residents, but it may not necessarily be at the school that is closest to the child’s home, or even within the local borough. Once the places are allocated, there are means for appealing the 11

• Schools that feature instruction in many mother tongue languages as part of the academic programme • Schools that pro-actively aim to help prepare students for moving on to another country (and not just the UK) for continued schooling or for university entry • Schools that are more flexible about time of admission and the age of the student in relation to year/grade placement. In short, any school can describe itself as ‘international’ and it is up to the discerning parent to decipher what that means in each case!

INTERNATIONAL SCHOOLS The UK, and greater London in particular, has a good number of ‘international schools’. There is no agreed definition of what exactly makes a school ‘international’; and some of the following comments may characterise these schools: • Schools that seek to attract and recruit international families to create an internationally-diverse student community, regardless of the curriculum they offer • Schools that offer more internationallystyled curricula such as the International Baccalaureate programmes, the International Primary Curriculum and International Middle Years Curriculum. Some schools offering the International General Certificate of Secondary Education (for students at age 16), which was originally intended for British schools abroad, but which some believe are more rigorous than the regular GCSEs, while others suggest they are better preparation for A-Levels (or the International Baccalaureate Diploma) which lead to university entry

FOREIGN NATIONAL SCHOOLS & BILINGUAL SCHOOL In greater London there are schools that follow the national curriculum of other countries, most likely taught in that language, although some are aiming to be bilingual. Most of these schools, though not all, have some official affiliation with, and recognition from, the country of origin. These include French, German, Greek, Japanese, Spanish, Italian, Swedish, Norwegian, Danish, Russian, USA, and possibly others. These schools will either ensure that at the very least the students masters and maintains fluency in the language of the country, others will ensure official alignment to the home country educational programme to facilitate the transfer between the UK-based school and the home country school system. Also emerging are schools that describe themselves as ‘bilingual’ schools. Although these schools may not deliver the curriculum of the country/ies associated with the language, they do aim to develop complete fluency in English and the language in question. There are now bilingual schools offering English and French, Danish and Italian (mentioned earlier), Spanish and (hoping to open soon), Mandarin, found in the UK. There are no standards as to what qualifies a school as ‘bilingual’ but most language experts would suggest that in an English-speaking country such as the UK, at least 50% of the school day should be in the other language for balanced bilingualism to be developed in a child. 12

that are aimed at the more academically elite, and still exist in some local education authorities and are particularly popular in counties such as Kent and Buckinghamshire. Consequently, these schools are often over-subscribed.

CURRICULUM The National Curriculum for England is divided into the following compulsory stages, each with subject content, skills and learning objectives taught, and assessment criteria set out by the national government. There are assessment tests at the end of each key stage to measure individual student progress, and with results from schools reported in ‘league tables’ that are published in the press. Parents should note that although they may choose a school that offers a different curriculum, there are some aspects of the National Curriculum that must be incorporated into their teaching regardless of the curriculum model.

SECONDARY SCHOOL Key Stage 3 – ages 11-14 (Years 7, 8 and 9) Key Stage 4 – ages 14 – 16 (Years 10 and 11) also known as 5th form when the two-year GSCE examinations take place. The General Certificate of Secondary Education (GCSE) is taken in a range of subjects and each subject ends with its own national examination on a prescribed day. The average number of GCSEs taken is 10, according to press reports, although in some ‘hot house’ schools, students may sit as many as 15. The GCSE is regarded as an official school-leaving qualification that can lead to vocational training or basic employment.

PRIMARY SCHOOL Key Stage 1 – ages 5-7 (Years 1 and 2) Key Stage 2 – ages 7-11 (Years 3, 4, 5 and 6) The Eleven Plus exams are administered by some schools at the end of primary school, and are used for admission purposes to some independent schools, but also to Grammar Schools. Grammar Schools are primarily state schools

NON-COMPULSORY SCHOOLING Pre-5 EYFS (Early Years Foundation Stage) ages

infancy – 5 years (starting with childcare, nurseries, pre-schools, etc., to Reception).

fee-paying schools and admission is normally selective. These schools are not required to adhere to the National Curriculum and may offer programmes that are aimed at preparing children for the next stage of schooling which is typically accessed through entrance examinations set by the individual schools or groups of schools. The challenge for expatriate families is that their children may not have been prepared to sit these examinations which can make the process stressful. Just to complicate matters, the term ‘public school’ is used to describe a group of some of the more prestigious, long established independent schools in Britain (examples include Eton, Winchester, Harrow, Westminster, Winchester, and others). Expats are urged not to confuse ‘public schools’ (private) with ‘state schools’ (state-funded). Many of these schools tend to be single-sex schools. They will include the following:

Post 16 AS and A-Levels – (Years 12-13) also known as 6th form when one/two year AS and A-Level examinations take place. These qualifications lead to university admission and improved employment. Four (more in some schools) subjects are taken in the first year, then 3 continued into the second. As expat professionals tend to be well educated themselves and highly aspirational with expectations that their children will be prepared for university, it is almost unheard of for the children of expats to finish their schooling at 16 at the end of GCSEs. NVQ (National Vocation Qualifications*), B-TEC (work or industry-related qualifications). BRITISH INDEPENDENT SCHOOLS The British private school sector is popular and, like many state schools, often over-subscribed making entry highly competitive. These are

NURSERY SCHOOLS Ages 2-4, normally co-educational. PRE-PREPARATORY SCHOOLS Ages 2 (or 3) to 7 Because these schools are often part of established preparatory Schools (see below), admission to these schools can be highly competitive. PREPARATORY SCHOOLS Ages 7 (sometimes 8) to 11 (girls) or 13 (boys) As the name indicates, these schools prepare students for the next stage of education in independent senior ‘public’ schools, many of which will be boarding schools. Most preparatory schools culminate in exam preparation for the ‘Common Entrance’ Exams which secondary independent or ‘public’ schools require for admission. These schools are more often than not single-sex schools. SENIOR SCHOOLS Age 11 (girls) or 13 (boys) to 19 These schools are often prestigious schools, many with historic legacies that make them highly sought after and competitive. Many 14

status with UNESCO. Designed by a team of educationalists representing universities and ministries of education from different countries, it offers academic rigour and depth, but also breadth in that students choose a minimum of courses from six areas including two languages (first language and a second language), maths, science, humanities, and a sixth option. Three are taken at a higher level (hence, the ‘depth’), and three at standard level. In addition, all students must take the Theory of Knowledge (a popular course exploring the basis of knowledge), complete 150 hours of creative, action and service, and write a 4000word research essay. The IB leads to university entry worldwide. It is roughly equivalent to English A-Levels, though it is acknowledged to be more work. The IB Diploma has grown in stature in the UK and its IB graduates are increasingly sought after by UK universities. As much of the assessment of the IB Diploma is externally-marked by examiners worldwide, it has remained free of grade inflation that some suggest has affected A-Level examinations. It

of these schools are single-sex, though there are a few coeducational schools of very high standing. Though many students join the school at the entry age of 11 or 13 where they are prepared for the GCSE Exams at age 16; some schools have another intake at age 16 in anticipation of the final two years of the programme (sixth form) when students begin the A-Level or IB Diploma curricula. Admission to these schools is by examination; for entry into the final two years (sixth form) the student’s GCSE results are likely to be what determines admission. INTERNATIONAL CURRICULA The International Baccalaureate Curricula Dating back to the 1960s, the International Baccalaureate programmes was originally a two-year diploma programme offered in the final two years of secondary school to serve the needs of families moving internationally. The IB is managed by a non-profit foundation based in Switzerland that has long had consultative

organisation, all of the assessment is internal – no external examinations. The programmes highlight the importance of language learning, including mother tongue, and the opportunity for students to consider how the skills and knowledge they are gaining applies to their home countries and cultures. In more recent years, the IB has introduced the new IB Careers Programme, a more experiential, hands-on practical programme offered as an alternative to the IB Diploma. All of the IB Diploma programmes are re-underpinned by the IB Learner Profiles; characteristics and attributes that are regarded as essential to the ‘holistic’ education and to developing 21st century skills that lead to global citizenship. The IB models are the same all over the world, offering a degree of educational continuity to families who move globally.

also offers flexibility to enable schools to draw on a local national perspective alongside an international perspective so that students may learn about the countries they live in while at the same time considering their home nationality or culture of heritage. Following the popularity of the IB Diploma, in the 1990s the IB developed the IB Primary Years Programme for children ages 3-11 (or 12), and shortly thereafter, the IB Middle Years Programme for students aged 11-16, which also leads to the IBMYP Certification. The IBPYP and IBMYP reflect many of the same attributes and characteristics as the original Diploma. They are inquiry-based, aimed at students with a variety of previous learning experiences, are cross-curricular so that students can see the connections of knowledge and subjects (simple examples of this are, how history may influence art; how technology may influence developments in science). Students are assessed by a variety of methods (not just traditional examination) and although the IB programmes are moderated by the IB

The International Primary Curriculum (IPC) and the International Middle Years Curriculum (IMYC) These two programmes designed by Britishbased Fieldwork Education and are growing in popularity as an alternative to the International Baccalaureate. The IPC for children aged 3-10 uses a thematic approach with specific learning goals for every area of the curriculum, with an emphasis on developing internationalmindedness. The curriculum has been designed with three guiding questions in mind: What kind of world will our children live and work in?; What kinds of children are likely to succeed in the world?; and, What kinds of learning will our children need and how should they learn it? The IPC is available worldwide and in an increasing number of UK state schools. IMYC for students aged 11-14 is aligned to Keystage 3 and builds in the IPC. If the success of the IPC is anything to go by, it is likely that the IMYC will be found in more and more British state and independent schools. Questions to consider when choosing a school for an expat child • When choosing between local English (state 16

or independent) schools, consider how your child may adapt to a different system; how well he or she will fit. Think about how long you will be living in the UK, where your next assignment may be, and how compatible the English school system will be when your child has to face that next transition • Particularly for teens, think about likely goals for university and how well the schools you are considering will prepare your child for higher education, and how much the school will help you navigate the university admissions process to the university/ies of your choice • If English is not your home language, how will the school manage this? Is there a programme available to support your child’s mother tongue language, and if so at what cost? Or, will you need to arrange private tutoring? • Also, if English is not your home language, consider how you will ensure that your child continues to develop literacy and academic proficiency in his or her mother tongue, particularly if he or she is likely to return to

your home country for study or work. If the schools you are considering will not support it, think about how you will manage this independently through a Saturday school or private tutors • Speak to colleagues to get a sense as to just how many school applications you should submit. These incur costs, but if the schools are known for waiting lists, you may need to apply to several. If you have more than one child, ask about the chances of all the children being accepted, or sibling admissions policies • Avoid making any commitments about housing until you know your school options. If you have a look-see trip to plan your relocation, be sure to include the schools early on. No point looking at houses in areas that are impractical for the schools • Carefully consider the implications of applying to separate schools for your children, for example, single sex schools for sons and daughters, or primary and secondary schools. Consider school hours (and pick up

or bus schedules) and pay attention to school holiday schedules • Read the admissions requirements carefully and submit all the documents required. Some schools require several components to the application and will not begin to process until all are submitted. Check to ensure your child’s current school has completed references, sent reports, etc., as the new school may not accept copies you provide and may not process the application until it is complete. Don’t ‘hide’ anything about your child’s academic or learning history. If the prospective school suspects something, this may delay the process • If testing is involved and you are applying from abroad, ask whether your child can be tested in the familiar environment of the place you now live. This may require the assistance of the present school, an embassy or bonafide educational consultant. If an interview with your child is required, think about how and when you will be able to do that. Consider about how your child

will present at an interview, particularly if travelling a long distance to do this. Many international schools accustomed to expatriate families who are relocating will not require interviews • Have a back-up plan. You may not need to apply for more than one school at first, but if that does not work for whatever reason, be prepared. This is particularly important if those schools require documents from your present school; too often applications are delayed because key staff are on holiday and reports and references are not sent • Be aware of the financial requirements to confirm acceptance of a place. Having secured an offer, you do not want to risk losing it because of the financial procedures or complications arising from international bank transfers. If payment of school fees is part of your compensation package, be sure you know who to contact for payment so that the payments are not delayed putting your child’s place in jeopardy • Depending on your family’s circumstances it may be helpful to consider what level of support the school may have in place to help your family with the transition. Some schools now arrange ‘buddy families’ with children of the same ages/ language/ cultural group. Even if these people do not become your best friends, it’s good to have at least one point of contact from the school community when you arrive. Be sure to note any orientation events or back to school nights and get those in your diary. Some families thinking that an Orientation event falling before the official first day of school is not all that essential, a decision they later regret • If the whole business seems too complicated, consider engaging a qualified educational consultant to help. Inspection and Accreditation A brief word about quality assurance. All UK schools are required to undergo inspections, either through OFSTED (the Office for Standards in Education) or alternatively, in the case of many independent schools, through the 18

Independent School Inspectorate (ISI). There are one or two other smaller organisations that also do these inspections. Schools are required to have the most recent inspection report available on their school’s website, but if you cannot find it buried under the downloadable bus maps (some schools don’t make it easy to find!) then you can google OFSTED or ISI and locate school inspection reports on their websites. (If a school has buried this document on their website, there may be something they are hiding!) Most international schools also opt for one of the international accreditations through Council of International Schools (CIS); New England Association of Schools and Colleges (NEASC) – the US-based body that also accredits US public and independent schools, and universities such as Harvard and Yale in New England; and Middle States Association of Schools and Colleges (MSA) – also US-based. These reports are not required to be posted on the school’s website, but accreditation status means the school has had a thorough inspection of the academic programme (teaching and learning) as well as all operational aspects (governance, budget, employment procedures, facilities). An accreditation or inspection process is quite different to a membership visit or an authorisation process (i.e. with the IBO). If you are confused, ask the school to clarify its status with these various organisations.

the school accessing the support of external specialists and therapists available through the local authority, and/or for educational provision to be made in an independent school. There are a few independent schools that specialise in serving students with specific special educational needs, but places are sometimes difficult to secure and early planning is highly recommended. Some international schools offer learning support for students with special educational needs, but this may be limited and only suitable for children with mild learning challenges. Such schools will want to see a copy of the student’s Educational Learning Plan and/or Educational Psychologists’ reports, and may wish to do their own assessment as part of the admissions process. In these circumstances, parents are encouraged to be open and prepared to offer as much information as the schools require. Home Schooling Home Schooling is allowed in the UK and this is another option for families who prefer this model. It is advisable to check the local authority websites for local insights and to ensure you are complying with local requirements. This article was written by Mary Langford. Mary is an independent education consultant with over 35 years’ experience working in the area of international education. She founded Langford International Education Consultancy Ltd so she could share her expertise on a cost-effective project basis with international schools and families in order to improve and enhance the experience of global mobility and transition for children. She manages the International Language and Literature Teachers’ Cooperative - a group of experienced teachers who support IB students worldwide doing School-Supported SelfTaught mother tongue studies in 40 different languages. Mary is also an international education specialist consultant with the Good Schools Guide. She is currently Director of Admissions at Dwight London School. Email Mary at mary@langfordiec.com or visit www.langfordiec.com

Special Educational Needs and Disabilities Parents of students who have suspected or diagnosed special educational needs, and/or disabilities, may have to probe a bit more to find an appropriate schooling solution. In the first instance, a plan for SEND (Special Educational Needs and Disabilities) support may be agreed by the parents, teachers and the SEN/SEND Coordinator of the school. This plan should be reviewed at agreed intervals to assess the impact this support is having. If more intervention is merited, the family can request that an Education, Health and Care by the Local Education Authority assessment be undertaken and an EHC plan agreed. This may lead to 20

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 Trafalgar Square, London SW1Y 5BJ Telephone: 020 7004 6000 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 92 Ledbury Road, Notting Hill London W11 2AH Telephone: 020 7229 8066

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 45 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.eda.admin.ch/london

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 George’s House, 14/17 Wells Street London W1T 3PD Telephone: 020 7255 1071

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

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

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

United Arab Emirates Embassy 30 Prince’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

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

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

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.

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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 prerequisite 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. For further information on the NHS please visit www.nhs.uk 29

Immigration & Residency require a visa (known as a Schengen visa) even to travel into Europe as tourists.

Obtaining your visa is really just the beginning... You may be very familiar with reading articles and websites which set out the details of the UK’s Points Based System and how to go about obtaining a visa to work in the UK. However, over our many years of experience in assisting expats to relocate to the UK, we have come to understand that obtaining the visa to facilitate the move into the UK is really only half the story. Indeed, in some ways, the second chapter is almost more important than the first, since it relates to the expat and their family members settling down to life in the UK, ensuring that they meet the conditions of their visa at all times, whilst being able to get on with every day life such as getting a doctor's appointment if one of the family falls ill. In the next few paragraphs, we set out some of the key information that it is crucial for every expat to know, as well as highlighting some of the more frequently asked questions by new expats to the UK.

I have a Tier 2 visa; can I take up supplementary employment? Yes, you can do other work in addition to your main job (for which your certificate of sponsorship was assigned). You do not need to inform the Home Office of this additional work (known as 'supplementary employment') if: • It is in the same profession and at the same professional level as the work for which your certificate of sponsorship was assigned; and • You do this work for no more than 20 hours per week; and • Outside your normal working hours of your main job. If you want to do any other type of paid additional work (known as 'secondary employment'), the work must be with a licensed sponsor. That sponsor must assign a new certificate of sponsorship to you, and you must make a new application to the Home Office. Your new application must meet all the Tier 2 criteria, so your sponsor may need to carry out a resident labour market test. You cannot apply for secondary employment until you have started work with your first sponsor, and you cannot start work with your second sponsor until the Home Office have approved your application for secondary employment. You can also do voluntary work in any sector, in addition to your job stated on your certificate of sponsorship, although please note that you must not be paid for your voluntary work, except for reasonable expenses.

WORKING Does my Tier 2 visa allow me to travel/work in Europe? No. Unfortunately your visa is specific to the UK and only allows you and any accompanying family members to work/reside here. Travel into Europe will depend on your nationality, the purpose of your trip and your destination. US and Australian nationals can travel freely into Europe as tourists or business visitors for example, but will need work permission if travelling to another European destination to work. Other nationalities, such as Indian nationals, will

What do I need to do if my sponsor changes my job or working hours? Certain changes related to your employment in the UK must be reported to the Home Office and in some circumstances their permission will be required. For example if: • There is a change to your core duties which means that your job is now in a different Standard Occupational Classification (SOC) code; or 30

switching into Tier 2 (General) with a new sponsor. You can also switch in-country to Tier 2 (General) with a new sponsor if you are a Tier 2 (ICT) visa holder under the rules that were in place prior to 6th April 2010.

• There is a change to your core duties which means that your job is no longer on the shortage occupation list (if your certificate of sponsorship was assigned on the basis that your job was on the shortage occupation list); or • Your salary reduces from the level indicated on your current certificate of sponsorship or work permit (unless this is caused by a temporary company-wide reduction in working hours and salaries, or by maternity or adoption leave). You do not need to apply to the Home Office if your job changes in other ways (for example, because you change to a new job with the same employer in the same SOC code, your pay increases due to annual increments, or you move to a new job under TUPE arrangements following a takeover, merger or de-merger).

I have a Tier 2 Dependant visa – can I work in the UK? Yes. Tier 2 Dependants are permitted to take up employment in the UK as well as setting themselves up in business or being self-employed. Additional permission is not required in order to take up work. The only exception to this is that Tier 2 Dependants cannot work in the UK as a doctor or dentist in training. TRAVEL Is it OK to travel in and out on my Tier 2 visa? Yes. Tier 2 and Tier 2 dependant visas are automatically issued with a multiple entry facility, which means that you can travel in and out of the UK as often as you need to during the validity of the visa – however, please be aware that absences from the UK may have an effect on acquiring permanent residence and British nationality. Please also note that you should avoid being out of the UK when your visa expires, since this will, in most cases, lead to you having to complete a 12 month exclusion period (known as the ‘cooling-off period’) outside of the UK before being permitted to re-enter the UK in the Tier 2 category.

Can I change employer in the UK? If you leave your current sponsor and wish to be sponsored to remain in the UK by a new sponsor, then that new sponsor will be required to issue you with a new certificate of sponsorship. If you are not currently a Tier 2 (General) visa holder then it is only possible to switch in-country in certain circumstances, for example, if you are a Tier 2 ICT – Established staff visa holder

EXTENDING YOUR STAY My Tier 2 visa is expiring; can I renew it in the UK? Yes. Your visa should be extended in–country in order to maintain your continuous leave (which you will need if you are looking to seek permanent residence) and also to avoid being subject to a 12 month ‘cooling off’ period which can apply in certain circumstances if your visa expires whilst outside of the UK. Extension applications can be submitted in-country for you and any accompanying dependants provided that your sponsor wishes to continue to sponsor you, you have not reached the maximum period of time spent in your visa category, and you meet all other criteria. 31

for British citizenship since it is a requirement that you have held permanent residence for a minimum of 12 months before applying for citizenship. For Tier 2 migrants, this means only Tier 2 (General) migrants can progress to citizenship, or Tier 2 ICT migrants who arrived in the UK in a legacy category prior to the change in the immigration rules back in April 2010. In order to qualify for citizenship there are certain requirements to be met with regards to the period of residence in the UK and the number of days absence from the UK (a total of 450 days over the 5 year qualifying period and a total of 90 days in the final 12 months leading up to the application). The Home Office may exercise discretion in certain circumstances where absences over and above these limits are due to business travel on behalf of a UK employer or for an exceptional compassionate reason. N.B. Children 18 or over will be required to submit applications for citizenship in their own right. It is also advisable to enquire whether your country of nationality will allow you to hold dual citizenship, as in some circumstances this is not the case and the acquisition of British citizenship could be deemed to automatically rescind your current nationality.

Applications can be submitted at the earliest, 3 months in advance of your visa expiry date, either via post or through the fast-track service offered at one of the Home Office’s Premium Service Centres. Applications via post take on average 4 weeks to process, during which time your passport will be held by the Home Office. Applications submitted via fast-track are usually processed within 24-48 hours, but will require you to attend the appointment in person. Provided that your extension application is submitted prior to the expiry of your current visa you will continue to be able to live and work in the UK legally until the Home Office makes a decision on your application. Does my visa lead to permanent residence in the UK? This depends on the type of visa that you hold and when you first arrived in the UK in this category. Under the current immigration rules, only the Tier 2 (General) category potentially leads to permanent residence (indefinite leave to remain) in the UK after having completed a total of 5 years in this category. In order to qualify for permanent residence in this category you will also need to show that you are earning at least a minimum of £35,000 per annum (or as dictated by the standard occupational code, whichever is the higher), that you have passed the Life In The UK test and that you have met the requirements relating to English language and absences from the UK. The current Tier 2 Intra-company transfer category does not lead to permanent residence in the UK. The maximum period of time that can be spent in the UK in this category is 5 years in most instances. However, legislation that took effect from 13 December 2012 allows senior ICT’s earning £155,300 or more to be able to spend a maximum period of 9 years in the UK. Legacy ICT routes (those in existence prior to April 2010) did allow for migrants under this category to apply for permanent residence after 5 years in the UK.

FAMILY Can I sponsor other family members to come to the UK? For Tier 2 visa holders a dependant is classified as: • Your husband, wife or civil partner; or • Your unmarried or same-sex partner; or • Your child aged under 18 years old. Other family members, such as siblings, parents etc., cannot qualify as your dependants under this visa category. At most, you may be able to act as a sponsor for them if they wish to visit the UK and they are a visa national, but they will also be required to meet all the other criteria pertaining to the rules relating to visitors. My child has turned 18 since we arrived as Tier 2 migrants. Can he/ she continue to be a dependant? Yes. Children who travelled to the UK with you as your dependant, or joined you at a later date prior to turning 18 can continue to be treated

Can I get a British passport at some point in the future? Under the current immigration rules, only migrants who are in a category that leads to permanent residence are potentially able to apply 32

in line as your dependant beyond the age of 18. This applies provided that they continue to remain part of the family unit and are dependent upon you for financial support. They can also be included in any future application for permanent residence provided that they continue to form part of the family unit and have always been granted leave to remain in line with yours.

is because you will no longer be meeting the requirements of your permission to stay. RIGHTS & RESPONSIBILITES Can I get treatment on the National Health Service (NHS)? In most instances, yes. Department of Health regulations state that certain treatment is free regardless of your immigration status. This includes emergency treatment in an Accident and Emergency Department, emergency treatment at a walk-in centre (England and Wales only), family planning services, treatment for certain communicable diseases such as tuberculosis and certain compulsory psychiatric treatment. In addition, certain groups are exempt from charges for hospital treatment on the NHS including people working for a UK based employer and students on courses lasting over 6 months. This will include your family members such as your spouse, civil partner and dependent children, but only if they are lawfully living in the UK. In many cases, they must also be living with you throughout your stay to qualify. You may not be able to receive the full range of hospital treatment, because you must be a permanent resident or have lived here for a year to qualify for it. This applies even if you are a British citizen or have lived or worked here in the past. Note that there is an Immigration Health Surcharge of £200 per annum for all Tier 2 General migrants and their dependents (including Australian and New Zealand nationals as of 6 April 2016). This charge is payable when you pay for your visa.

My dependant child has now married; can they continue to be a dependant on my visa? No. If a child who was previously treated as your dependant has since married and formed a family unit of their own, they will no longer be entitled to be treated as your dependant. If they wish to continue to reside in the UK they will need to seek leave to remain in another category in their own right. Will any children born here be automatically British? No. If both the child’s parents are Tier 2 migrants when the child is born, then the child will not automatically become a British citizen. In these circumstances it will be necessary to obtain a passport for the child and then apply to the Home Office for the child to be granted leave to remain in the UK as your dependant. However, if one or both parents hold permanent residence at the time of the child’s birth in the UK, then the child will automatically acquire British citizenship. In these circumstances, if you wish your child to hold a British passport you can apply to the Identity and Passport Service along with the child’s full birth certificate. However, please note that although the UK allows its citizens to hold dual nationality, not all countries do, and so it will be important to confirm this with the authorities in the relevant jurisdiction if it is your intention for your child to be a dual national.

Can I claim benefits? No. As a general rule, as a Tier 2 migrant you should not claim benefits or public funds. It is likely that your visa endorsement will state ‘no recourse to public funds’. Public funds include: • Income-based jobseeker's allowance • Income support • Child tax credit • Working tax credit • A social fund payment • Child benefit • Housing benefit • Council tax benefit • State pension credit • Attendance allowance

My relationship has broken down, am I entitled to remain in the UK? If you have temporary permission to stay in the UK as the partner (spouse/civil partner/ unmarried partner/same-sex partner) of a migrant who also has temporary permission to stay here, you must leave the UK unless you qualify for a visa in another category in your own right. This 33

• Severe disablement allowance • Carer's allowance • Disability living allowance • An allocation of local authority housing • Local authority homelessness assistance • Health in pregnancy grant; and • Income-related employment and support allowance. Please be aware that confusion often arises in respect of child benefit, particularly where a child is born here in the UK, as the hospital will often provide you with information about claiming child benefit. However, please note that you are not entitled to claim it. There are exceptions for some benefits that are based on National Insurance Contributions (such as maternity allowance). If you are in any doubt however, you should contact the department or agency that issues the benefit which will usually be the Department for Work and Pensions or HM Revenue & Customs.

free of charge. In the UK it is actually compulsory for children to have full-time education between the ages of 5 and 16. A child will therefore usually start education in the term after their 4th birthday, and must continue it until June of the year of their 16th birthday. If you have any dependants of compulsory school age, you must therefore ensure they receive full-time education whilst in the UK. Dependants of migrants can also attend university providing they meet the academic entry criteria. Fees must usually be paid, but loans are available to students. Can I get a mortgage? Yes, it is possible but there are certain hurdles to overcome, the first of which is getting a mortgage application approved without a British credit history. Other issues include being able to persuade the mortgage lender to issue you with a 25 year mortgage if you only currently hold a two or three year visa. Often your chances will increase if you wait a year as you can then evidence a year’s salary. Working for a blue chip company and earning a high salary will also improve your chances. It will also be essential to open a UK bank account before you can apply for a mortgage.

Can I vote? No. Electoral registration is linked to citizenship and British, Irish, EU and qualifying Commonwealth citizens are eligible to register to vote. If you are not a citizen of any of the above you are not be eligible to register to vote.

Can I hold shares in my sponsor’s business/company? Yes, but you must usually not own more than 10 per cent of your sponsor's shares if you are a Tier 2 General migrant.

I have been found guilty of a driving offence in the UK, will this affect my visa? Potentially, depending on the nature and severity of the penalty/conviction. When extending leave to remain in the UK or applying for permanent residence or citizenship, you will be required to disclose any criminal convictions, civil judgements and/or cautions against you either in the UK or any other country and the Home Office will take these into account when considering whether to extend your visa or not. This includes road traffic offences, but not fixed penalty notices (such as speeding or parking tickets) unless they were part of a sentence of the court.

I have had to register with the police; is this an on-going requirement? Only certain nationalities are required to register with the police on arrival in the UK and if you are required to do so it will state this clearly on your visa endorsement. Registration must be completed within 7 days of arrival and the police station will make a record of certain details including your personal details, passport details, UK visa details, UK address, UK employer etc. If any of these details change whilst you are in the UK you will be required to up-date the same police station. Failure to do so will cause problems with extending your visa and/or applying for permanent residence.

Can my children enrol in a state school? Yes. Dependants of Tier 2 migrants are eligible to receive schooling at a state school, which is provided 34

LEGAL ISSUES capital gains but not their non-UK source income or capital gains, unless they are brought into (remitted) the UK. There are tax charges for claiming the remittance basis once a person has been UK resident for a certain period of time. For inheritance tax purposes, a non-UK domiciled person is only subject to UK inheritance tax on UK based assets, such as property. As explained above, a non-UK domiciliary becomes deemed domiciled once they have been UK resident for a certain period of time (17 years out of 20 years) and then their worldwide estate potentially falls into the UK inheritance tax net. It is possible to undertake planning to ensure that non-UK assets remain outside of the UK inheritance tax net even after a person has become deemed domiciled for inheritance tax purposes. We would encourage you to seek advice as to how we can assist you with this.

All Change: Domicile status and UK taxation changes in 2017 The UK tax system is unique in using domicile status as being relevant to a taxpayers’ UK tax position. In other countries, domicile status often means something akin to residence status, however in the UK it means something quite different. This article provides an overview of domicile as a concept and a summary of the upcoming changes to the UK tax position, which are due to come in from April 2017. Domicile In the UK, domicile is very broadly where a person’s permanent home is. Unlike residence status, where a person can be resident in more than one country, a person can only have one domicile. Domicile of origin: Under English law, everyone has a domicile of origin, which is inherited from their father, if their parents were married at the time of their birth, otherwise they take the domicile of their mother. Domicile of dependency: Children under the age of 16 take the domicile of their parents or legal guardian. Domicile of choice: A person can acquire a domicile of choice if they can sufficiently demonstrate that they have acquired equivalent ties (social, fiscal etc.) in another country and ‘displaced’ their domicile of origin. Deemed domiciled status: This relates solely to inheritance tax; once a person has been UK resident for 17 tax years out of 20 tax years, they become deemed domiciled for inheritance tax purposes, meaning that a person’s worldwide assets potentially fall into the UK inheritance tax net. This deemed domiciled rules will change significantly from 2017.

2017 changes From 2017, there are some significant proposed changes to domicile status. These have not yet come into force and may change before the Finance Bill is finalised so this article is based on what the proposals currently are. The deemed domiciled rules are going to change so that a person will be deemed domiciled for all UK tax purposes, not just inheritance tax, after spending 15 years of residence out of 20 years. Therefore, from the 16th year of UK residence, a non-UK domiciliary will no longer be able to claim the remittance basis of taxation, or use other tax rules previously available to a non-UK domiciliary. This is a significant departure from the previous rules and the potential scope much greater than can be covered in this article. The effect of this change means that a non-UK domiciled person can be resident in the UK for less time before becoming deemed domiciled and that in order to ‘break’ the deemed domiciled status, they need to remain non-UK resident for a longer period of time (at least 5 years as opposed to 3 under current rules). A further change is that a person with a UK domicile of origin who moves out of the UK and

UK Taxation Domicile status can be relevant to a person’s tax status. A non-UK domiciled person who is UK resident can access the remittance basis of taxation. The remittance basis allows a taxpayer to pay tax on their UK source income and 36

settlement on a divorce. It would be prudent to include a review clause in the agreement in the event of children being born or after a set number of years passing. In addition, you must provide full details of your respective wealth and ensure that any agreement is signed by you both well ahead of the wedding. Providing these guidelines are followed the presence of a PreNuptial Agreement in the event of a divorce will be a factor that the Court will give potentially considerable weight to.

acquires a domicile of choice in another country, from 2017, will no longer be treated as a non-UK domiciliary and claim the remittance basis, if they return to the UK. The proposal is to ensure that their UK domicile of origin revives on becoming UK resident again. This would have a significant impact on UK domiciliaries who have moved abroad and believe they have acquired a domicile of choice in another country and then return to the UK. They will need to seek advice to ensure that they do not become UK resident again as to how this can be managed. All UK resident non-UK domiciliaries and non-resident UK domiciliaries should now seek advice as to how these upcoming changes will affect them.

Divorce In the unfortunate circumstances where you believe that your marriage has “irretrievably broken down” and you want a divorce, then for any spouse with international connections it is important that urgent specialist advice is taken in each of the countries concerned from a family law specialist. Different countries with their different legal systems will approach divorce and financial settlements quite differently. The choice of country (and State) can have a huge impact on the outcome of financial arrangements. Your English solicitor will want to speak to their counterpart in any other connected country to establish the range of financial orders available to you in either country so that you are fully equipped to make an informed decision. In order to divorce in England or Wales you will need to persuade the Court that either you or your spouse is domiciled or habitually resident here at the time of the divorce petition. Both legal concepts require careful evaluation.

FAMILY LAW Relocating to a new country can be an exciting chapter in an individual’s life. Taking time to understand the new country’s legal systems may seem daunting, but it can be invaluable for individuals and families. As an expat living in England, if you get married or your relationship breaks down, there will be additional legal issues over and above the routine ones to deal with. International family law is a highly complex and specialist area. Any husband or wife with international connections should take legal advice from a solicitor who specialises in international family law. Pre-Nuptial Agreements In an ever increasing mobile population it is quite common for people of two nationalities to marry. Against the backdrop of headline divorce pay-outs, more couples are seeking advice as to how to deal with finances on a divorce before they marry. Pre-Nuptial Agreements aim to set out how assets are shared between a couple in such circumstances. They are common place in many countries and are binding. This is not the case in England and Wales, although their status has increased considerably in recent years and there is a growing recognition of their important role in society. For couples who wish to have a Pre-Nuptial Agreement, then the current advice is that each seeks independent legal advice as to what would be a fair and reasonable

Domicile Broadly, domicile can be summarised as an individual’s “permanent home”. Everyone has a domicile of origin which can alter if a domicile of choice is acquired. When considering whether someone is domiciled in England and Wales it is important to build up a complete picture of a person’s life and guidance can be taken from case law. Evidence of an intention to reside here permanently and indefinitely is fundamental and can be evidenced by such factors as whether an individual has bought or rented a house in the new country, whether their spouse and children are here, where the individual wants to be buried, 37

Julie Man is a Partner at Mundays. She has a broad case load of private client work including wills with Business Property Relief planning and domicile issues, the administration of estates, deeds of variation, lifetime tax planning, preparation of lasting powers of attorney, registration of powers of attorney and Court of Protection applications. Contact: julie.man@mundays.co.uk Tel: +44(0)1932 590643 The contents of this article are for reference purposes only. They do not constitute legal advice and should not be relied upon as such. Specific legal advice about your specific circumstances should always be sought separately before taking any action based on this publication.

and where they are registered to vote. These are just some of the examples that have been found to be important in past cases and, whilst individually they are not enough to demonstrate domicile, they are matters to be considered as a whole. All cases are different and each one should be considered on its own facts. Habitual Residence You can only have one habitual residence at a time. Habitual residence can be established quickly. Again, when considering whether someone is habitually resident in England and Wales it is necessary to consider where an individual’s life is centred. Just as for domicile, it is necessary to consider such factors as the reason why they are in a particular country, whether other members of the family are present, where the children are being educated, whether tax is being paid, where their assets are, and where a person’s main computer is kept. These are just some of the types of questions that your family solicitor will consider with you should you ever need to consider whether or not you are able to divorce in England and Wales.

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Children In the event of a breakdown in a relationship you may wish to return to your homeland with the children. In the event that the other parent does not agree to you returning, then it will be necessary for you to seek the permission of the Court here. The Court will base any decision on what is in the best interests of the child; where will you live, where will the children go to school, and what are your proposals for the children to see your partner. These are just some of the considerations that will need to be dealt with. Miranda Green is a Partner in the Family law team at Mundays and is nationally recognised as one of the very few Resolution accredited specialists in International and European Family Law, and the only such recognised lawyer in Surrey. Contact: miranda.green@mundays.co.uk Tel: +44(0)1932 590670

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please contact damian@expatsguidetotheuk.com or you can view the magazine on www.expatsguidetotheuk.com 38

Pet Transportation to use for pet air cargo flights worldwide. They are familiar with each airline’s conditions for accepting pets, seasonal weather restrictions, and they stay current on the ever-changing pet import rules around the globe. While moving a pet internationally is not low cost, it is high benefit. Using an expert pet shipper reduces expensive delays and unplanned quarantines. Many countries have very detailed regulations, which can take six months. You don’t want to find yourself in a situation like actor Johnny Depp. His illegally imported Yorkies were threatened with extermination unless they left Australia. In addition to the normal UK protocol, we’re recommending dogs receive a flu vaccine before travelling because the canine flu is rampant right now. When contacting a pet mover, ask if they have a streamlined health certificate programme, which makes it simple for local veterinarians to certify their relocating patients. Ask if they offer a VIP door-to-door service and other service levels that meet your family's relocation budgets. Professional pet shippers which meet strict eligibility requirements are listed on the International Pet & Animal Transportation Association website, www.IPATA.org.

Moving to a new home can be both exciting and daunting. Moving turns daily routines upside down and backwards. Pet owners face additional challenges relocating to a new home. That is particularly true if a pet will make the move on a commercial flight. Professional pet movers can take the stress out of such a move for you and your pet. Pet shipping or animal transportation companies manage your pet's move from point of origin to final destination or provide just specific services for your pets. Selecting the right animal transportation company can be a little confusing if you are a first-time client. Don't be afraid to ask questions. If you have trouble getting answers or are apprehensive about the answers you receive, contact another provider. A reputable pet shipper should be patient with you as you ask about their company and experience. With proper research and careful selection of a reputable and experienced pet mover, you can help ensure that your pet arrives safely and comfortably into your family's new home. Moving to The United Kingdom No quarantine for pets entering the United Kingdom. Sounds fantastic! Yet there are lots of details to attend to before Fido, the kitty, or the ferret may fly to the United Kingdom. The rules for pets entering the UK changed in 2012. Pets must fly as manifested air cargo under the DEFRA regulations. They cannot fly in the cabin. Most professional pet shippers use five basic steps with UK-bound families: 1. Microchip the pet for identification purposes 2. Rabies vaccinate the pet with an approved vaccine after microchipping, recording the microchip number on the Rabies vaccination certificate 3. Wait at least 21 days before entry 4. Visit an accredited veterinarian within 10 days of flight departure who will issue the international health certificate 5. Dogs must be treated for internal parasites within 24-120 hours before flight departure. External parasite treatment is not required for dogs, cats or ferrets. Professional pet shippers know which airline

For US Citizens: Pet relocation costs for US citizens moving for work may be eligible for an income tax deduction. For details, see IRS Publication #521–Moving Expenses. Key Considerations Ask All the Questions You Wish 1 LONGEVITY: Your first consideration should be how long the company has been in business. The complexities of the industry tend to weed out less competent providers within the first few years, so choose a well-established firm. Ask if the current owner has been involved since the inception or is new to the company. Experience can make a difference, particularly in an international move. 40

2 EXPERIENCE & SERVICES: Make sure the company you consider has the kind of experience and services you need. Ask how many animals the company moves each year and whether their credentials match your needs. Are you moving a cat, dog, horse or exotic pet domestically or internationally? Ask about experience with the specific destination or origin country. Ask how they streamline the documentation and health certificates that may be needed.

7 PRICE: Using a professional animal transportation service is not a less expensive alternative to arranging the move yourself. Professional animal movers draw on their experience and relationships with airlines and overseas service partners to make pet moves go smoothly. Such expertise comes with a price. Ask for an allinclusive written estimate in advance of the move. The estimate should be customised to your pet's itinerary and delineate the specific services you and your pet will receive. It should also spell out what you are expected to provide and when.

3 RELATIONSHIPS: Does the company have relationships with just a few or all of the major airlines? What about their understanding of the international marketplace and the varied cultural customs and differences of each foreign country? Probe to determine if the relocation specialists who will assist you and your animal regularly manage moves to dedicated geographic regions. Do the relocation specialists manage moves all around the world making relationship building an integral part of their employment?

Dr. Walter Woolf is the Founder & Chairman of Air Animal Inc., Tampa, Florida. Air Animal moves thousands of pets each year for relocating families around the globe. Recent relocations included a quarter horse, a turtle and several guinea pigs in addition to dogs and cats. Air Animal Inc. is one of six founding members of IPATA. See www.airanimal.com for more information.

4 BACKGROUND: Request a summary of the principals' credentials. Are they licensed veterinarians or business professionals? A veterinarian will be able to better advise you on medical requirements and techniques to prepare your pet for the move, and can render medical services if required. Ask if they and their staff own pets. You'll want to work with people who understand how important your pet is to you. 5 PROFESSIONALISM: A mark of a reputable animal mover is involved in professional associations. Look for affiliates of the IPATA, ATA and IATA as a baseline. These organisations keep members current on regulation changes, research developments, new trends and products, in addition to providing a forum for sharing best industry practices. 6 REFERENCES & REFERRALS: Ask for references and check them. If you know other pet owners, ask them for referrals to animal movers they've used. And don't overlook the value of the Internet for researching pet moving service testimonials from satisfied customers. 41

Property area has to offer. In the current market, there is no getting away from the fact that acting quickly is key to securing a property ahead of the competition. However, a tenancy should never be entered in to on a whim. Properties are priced ‘as seen’ so tenants should examine properties thoroughly and any necessary fixes, additions or removals should be put forward as part of any offer. Most landlords will be willing to do minor works if a number of factors are right such as asking price offers, long tenancy periods and quick start dates. Once an offer has been accepted an agent will ask a tenant to proceed with references, this will require a tenant to complete a reference form and provide ID. It’s essential that the forms are completed as fully and as quickly as possible as the property remains open to viewings until a tenancy is signed. Everything done up until that point is ‘subject to contract’. As soon as the references are approved the tenancy, including any specially agreed terms, will be drafted for both the landlord and tenants to sign. Other paper work should include; a breakdown of the initial monies which are to be paid in clear funds by the tenancy start date, this usually includes the first month’s rent (less preliminary monies), security deposit (against unpaid rent and damage), and agents administration fee for legal paperwork. The agent will exchange contracts (normally on the day of move in), and provide the tenant with safety certificates and confirmation of where the deposit is registered, and of course the keys.

As with any home searches, whether for sale or rent, there is a lot to consider in making sure the right property is found, in the right location, with the right agent, and with enquires from prospective tenants on the increase, tenants need to act quickly to avoid disappointment. First and foremost, as estate agents in the UK are not required by law to be a member of an accredited body, choosing a regulated agent should be top of the list. The most recognised body in the UK is ARLA, the Association of Residential Letting Agents. Using an ARLA regulated agent will give both a prospective tenant and landlord peace of mind as they must follow set codes of practice when negotiating tenancies and more importantly, drawing up the tenancy agreements. So, where should one start when looking for a property to rent? A tenant should carefully think about affordability from the outset. Advertised rentals do not generally include utilities and council tax and these need to be added on. Tenants should think about monthly outgoings as well as the additional cost of renting a property such as agent administration fees which any regulated agents will make prospective tenants aware of both in their advertising and in person. It’s also advisable to ask each agent about their referencing process, an element of this will examine a tenant’s ability to cover the rent and can vary between one agent to another. Location, location, location is not a clichéd saying and its importance cannot be underestimated. For many people the location is more highly regarded than the property itself, so prospective tenants are urged to do initial research in to an area and think about accessibility to amenities and their individual lifestyle needs. A good agent will have a good local knowledge, but conducting internet research, visiting the area and talking to locals will help provide a more intimate knowledge of an area as well as help identify the types of properties, prices, schools, transport links and other amenities a particular 42

‘Live like a local’ In A Serviced Apartment When You Relocate To The UK James Foice, Chief Executive of the Association of Serviced Apartment Providers (ASAP) – the not-for-profit trade body for the sector, explains: ‘A serviced apartment is the ideal solution 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 up to 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 fully fitted kitchen so there is complete flexibility to prepare their own meals as they would

More and more people relocating to the UK are choosing to live in a serviced apartment, having discovered the many benefits they offer. These are exciting times for the sector – it’s predicted to be the fastest growing segment of the UK's hospitality industry in 2016/17. Its rapid expansion means that the option to stay in a serviced apartment is now a reality in every major city in the UK. New developments completing in 2016/17 include every key London location – from Canary Wharf to Chancery Lane, as well as right across the country in key business cities including Birmingham, Manchester, Glasgow, Edinburgh, Cardiff, Cambridge, Oxford and Reading. Key Benefits of Using Serviced Apartments But what is it that makes the serviced apartment so appealing?

at home 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 particularly enjoy the more spacious living environment which serviced apartments offer. Children especially benefit from having enough room to have more of their personal possessions around them, 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. 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, many guests enjoy the convenience of having a washer/dryer provided within their 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, outside space 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 in-room technology. Free wi-fi comes as standard in most serviced apartments. Most operators also offer a wide range of addon products and services – covering everything from hiring a chef if a guest wishes to organise a private dinner for clients in their apartment, to babysitting services, or booking meeting facilities, as well as hints/tips for what to see and do locally to assist settling into the new neighbourhood. Serviced apartments can be booked for one night, one week, or several months with the cost generally decreasing, the longer the stay (after staying 28 days the VAT element reduces). 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. Make sure you book with an ASAP Quality Accredited Operator The recent introduction of the global Quality Accreditation Programme by the ASAP has been particularly significant for the sector. James Foice, ASAP CEO, confirms: ‘The key thing that the guest wants is to know that the serviced apartment they are booking for their relocation has been fully assessed by a professional independent body and the reassurance that the operator they have booked with fully complies with all the core legal, health and safety requirements. All ASAP operators displaying the ASAP ‘Quality Accredited’ Marque have successfully completed this rigorous quality accreditation process which involves an overnight stay by one of our independent assessors who undertake a full review of the customer journey from the booking process through to the departure experience. The guest can then book and stay with confidence and feel safe in their new home.’ Visit www.theasap.org.uk for further information about the ASAP Quality Accreditation Marque and full details of the 131 serviced apartment operator and agent members of the ASAP. Take a look at the short video (accessed from the homepage) which provides a useful insight into the many benefits of staying in a serviced apartment.

Key Benefits of Using Serviced Apartments • More Space • More flexibility • More privacy - a ‘home from home’ experience • Convenience of location • Value for money 46

Experience the services of a luxury five star hotel, with the comfort and security of a private Mayfair Residence. Call +44(0)20 7518 4444 to discuss your next stay in London or email stayGHS@Jumeirah.com or visit Jumeirah.com/ghs

TAX permanent home. Most expats living in the UK will remain domiciled in their ‘home’ country unless or until they sever their ties to that country with the intention of remaining here indefinitely.

Introduction Over the past ten years, certain elements of the media and political establishment seem to have become increasingly obsessed about the tax affairs of “non-doms” (people who reside in the UK, but are not considered to be domiciled here).

Domicile and Taxation The concept of domicile has formed one of the defining factors in the territorial scope of UK taxation for a great many years, and expats who have been in the UK for some time will have become used to the fact that their tax affairs may be viewed differently from those for whom the UK is their place of domicile.

The Concept of Domicile Domicile is a concept of UK common law. A person’s domicile is generally the territory which that person considers to be their permanent home. There are three main categories of domicile: domicile of origin; domicile of dependence; and domicile of choice.

1. Income and Capital Gains Tax Any individual who is resident but not domiciled in the UK can elect to be taxed using the “remittance basis” of taxation. Broadly speaking, the remittance basis of taxation allows individuals who are not domiciled in the UK to shelter their offshore income and gains provided that they do not remit those income and gains to the UK, or otherwise have ‘enjoyment’ of the income and gains in the UK. Prior to April 2008, claiming the remittance basis was something of a no-brainer for most expats in the UK, as there was no significant downside to doing so. However, changes introduced in April 2008 and subsequently expanded, resulted in there being a series of tax costs tied to making such a claim, if the individual has more than £2,000 of foreign income or gains. Firstly, anyone claiming the remittance basis would lose their personal allowance (this is the amount of income that a person can earn before tax becomes payable in the UK - £10,600 for 2015/16) and annual allowance for capital gains tax (£11,100 for 2015/16). Secondly, and the cause of some concern among expats at the time, was the imposition of a £30,000 “remittance basis charge” for anyone who had been resident in the UK in seven of the previous nine tax years and who wished to claim the remittance basis. This remittance basis charge was subsequently extended to £50,000

1. Domicile of Origin For most people, the most important type of domicile is their domicile of origin. A person’s domicile of origin is determined by reference to the domicile of his or her parents. If the parents were married when the person was born, that person’s domicile of origin will follow the domicile of his or her father at that time. If the parent were not married or if the mother was widowed at the time of the person’s birth, then his or her domicile follows that of the mother. 2. Domicile of Dependence Domicile of dependence is most often relevant in the case of a child where the domicile of the child’s parents changes before the child becomes an adult. Where the parents were married at the time of the child’s birth, the child’s domicile of dependence will follow any changes to the father’s domicile. Where the parents were unmarried, the child’s domicile of dependence will follow changes to the mother’s domicile. If the parents were unmarried at the point of the child’s birth, but marry before the child becomes an adult, the child will acquire the father’s domicile as a domicile of dependency from the date of the marriage. 3. Domicile of choice A person’s domicile of choice is generally the jurisdiction which that person adopts as their 49

in the UK for inheritance tax purposes even if they have retained their non domiciled status under general law. The new rules introduce two concepts of deemed domiciled to replace the existing one. At this point, it is important to note that the new deemed domicile rules apply to income tax, capital gains tax, and inheritance tax (not just to inheritance tax, as has been the case historically). Firstly, the new rules state that a person will be deemed domiciled in the UK if that person has been resident in the UK in fifteen of the previous twenty years. Secondly, the new rules state that a person will be deemed domiciled in the UK if: a. the person was born in the UK b. the person has a domicile of origin in the UK; and c. the person is resident in the UK. The first of these tests is perhaps the most understandable. Clearly, the Government wants to ensure that people who come to the UK are not able to access the benefits of non domiciled status for an extended period of time, whilst still providing an incentive for people to come to the UK. It is the second of these tests that is rather more concerning. For example, under this test a person born in the UK to British parents, who emigrated as a child and acquired a foreign domicile of dependence, and who returns to the UK on a work assignment for, say, three years, will be considered deemed domiciled in the UK from the point that they become resident in the UK.

(now £60,000) for individuals who have been resident in the UK for twelve of the previous fifteen years, and recently to £90,000 for those individuals resident in the UK in seventeen of the previous twenty years. 2. Inheritance Tax Another tax advantage afforded to non domiciled individuals in the UK is the impact that domicile has for UK inheritance tax purposes. For a UK domiciled individual, the inheritance tax payable on their death is typically calculated by reference to the value of their assets less liabilities over their available “nil rate band” (which is currently £325,000 per individual, although it is transferable between spouses). However, for a person who is not domiciled in the UK and not “deemed domiciled” in the UK, inheritance tax is only chargeable on the value of their UK situs assets less liabilities over their available nil rate band. Currently, a person is considered deemed domiciled for inheritance tax purposes, and therefore subject to inheritance tax as if they were UK domiciled, if they have been resident in the UK in seventeen of the previous twenty tax years. However, a person who is not domiciled is able to shelter their non-UK assets from UK inheritance tax by settling those assets on trust prior to becoming deemed domiciled. Assets held within such trusts (commonly known as “excluded property trusts”) remain outside the scope of UK inheritance tax even after the individual becomes deemed domiciled in the UK.

2. Impact on Income Tax and Capital Gains Tax The most obvious impact of these new rules is that anyone who has been in the UK for more than fifteen years will lose the ability to claim the remittance basis after April 2017. Clearly this will only have an impact on people who would otherwise have been paying the £60,000 or £90,000 remittance basis charges. What these new rules do mean is that the £90,000 remittance basis charge for individuals resident in the UK for more than seventeen years will cease to be relevant after April 2017. There is one piece of relatively positive news in

The Changes Ahead George Osborne’s 2015 Summer Budget included some far-reaching changes to the interaction between domicile and tax, which may lead to some expats in the UK needing to re-think their financial arrangements. These changes have been the subject of consultation, and are due to come into effect on 6 April 2017. 1. New Concepts of Deemed Domicile As noted above, the UK has had a system of deeming long-term residents to be domiciled 50

all this. In the recent budget documentation there is a statement that individuals who will become deemed domiciled in the UK on 6 April 2017 because of the operation of the new rules will be able to treat the cost base of their offshore assets as being the market value of the asset on 6 April 2017. This will result in any subsequent capital gain realised on a sale of the asset being calculated by reference only to the appreciation of the asset between 6 April 2017 and the date of sale. There is also an impact on individuals who are beneficiaries of trusts established outside the UK. It has been a long established tax planning strategy for non domiciled individuals who have assets held by offshore trusts to accumulate income and/ or gains in the trust and take one large distribution retained outside the UK, and claim the remittance basis for that year. After April 2017, this will no longer be effective for individuals who meet the new deemed domicile criteria. Another important point to note regarding offshore trusts is that UK tax law contains provisions which require the settlor of an offshore trust, if UK domiciled, to pay tax personally on

the income and gains of that trust. Historically, these rules have never been in point where the settlor was not domiciled in the UK when the trust was settled. The Government has stated that it wishes to avoid subjecting non domiciled individuals to the punitive and administratively burdensome tax consequences that the settlor would encounter under these rules when they become deemed domiciled, and has therefore indicated that the taxation of offshore trusts to deemed domiciled individuals will be limited to those receiving benefits or distributions from such trusts. a. Additional Issues for those Born in the UK with a UK Domicile of Origin There are some differences in the way that the new rules will apply to those who were born in the UK with a UK domicile of origin compared with those who are of foreign origin but have come to the UK. The key differences deal with the issue of foreign trusts, and the way in which they are taxed. While individuals who have become deemed domiciled in the UK but have a foreign

domicile of origin will retain certain protections with regard to the way in which foreign trusts are taxed as mentioned above, these protections will not apply to individuals born in the UK with a domicile of origin. As a result of this distinction, individuals who expect to fall foul of the new rules in April 2017 should review any existing trust structures as soon as possible.

years, and so the interaction with transfer taxes imposed by their home jurisdiction may be affected. a. Additional Issues for those Born in the UK with a UK Domicile of Origin As is the case with income tax and capital gains tax, there are some key differences between the way that the new rules will impact individuals born in the UK with a UK domicile of origin and those born overseas but who have come to the UK. Again, the most striking difference concerns the taxation of offshore trusts. Excluded property trusts established by non domiciled individuals who were born in the UK with a UK domicile of origin will not be considered to be excluded property trusts once the settlor has become deemed domiciled in the UK. This means that the assets of the trust will most likely become subject to ongoing inheritance tax charges. Individuals who believe that these provisions will impact them should review their trust structures as soon as possible.

3. Impact on Inheritance Tax At first glance, the impact of these rules on inheritance tax might seem somewhat limited, as the old deemed domiciled rule has been in place for many years. However, the first (and most obvious) point to stress is that the threshold for becoming deemed domiciled will reduce from seventeen to fifteen years, although it is important to note that the excluded property trust regime is expected to continue to be available to shelter offshore assets settled on trust prior to becoming deemed domiciled. The second point to note is that under the old rules, one could re-set the clock on the deemed domiciled provisions by ceasing to be resident in the UK for a period of at least four tax years. That requirement will increase to six years of non residence once the new rules come in to force. A final point worth noting is the impact of these rules on departing expats. Under the old rules, a person who had become deemed domiciled in the UK would cease to be deemed domiciled here four tax years after their return home (or after they settle in a new jurisdiction). That timeframe is now extended to six tax

Summary April 2017 promises the most fundamental change to the taxation of non domiciled individuals since the introduction of the remittance basis charge in 2008. While many expats in the UK may have already come to the conclusion that paying the remittance basis charge would be unlikely to ever have been financially viable and therefore that they should not be too concerned by these rules, some of the nuances may still warrant consideration. Those who are approaching the seventeen out of twenty year test under the old deemed domicile rules should give some thought to accelerating any planning that they might have been considering to try to restrict the impact of the 2017 changes. For more information, please contact: Matthew Edwards Senior tax Manager Satis Asset Management Ltd Tel: 020 7004 7126 Email: matthew.edwards@satisuk.com 53

travel: air, rail & london UK AIRPORTS London: Heathrow Airport – 0844 335 1801 www.heathrowairport.com

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

Gatwick Airport – 0844 335 1802 www.gatwickairport.com Stansted Airport – 0844 335 1803 www.stanstedairport.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

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

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

New Website To Support Expatriate’s Moving To, Or Living In The UK Www.Expatsguidetotheuk.Com This brand new website, where you can also view The 2016 Expatriate’s Guide to Living in the UK online, supports expatriates who have moved to the UK from anywhere in the world, by providing key information about living in the UK. Living and working in the UK can provide a fantastic opportunity to any individual expatriate and their family. The UK offers a diverse range of cultures and if you have relocated for business, family or lifestyle reasons, this website will prove to be an invaluable resource. The site currently contains over ten Useful Advice pages covering: Banking & Wealth • Expatriate Clubs • Embassies & High Commissions Driving & Transport • Education – Schools & Universities Healthcare & Hospitals • Immigration & Residency • Legal Issues Moving & Relocation • Residential Lettings Serviced Apartments • Taxation 13th Annu

These pages contain detailed information on these subjects, with valuable advice, information and links to our partners.

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