uk-non-dom
De la autor
How the UK taxes the foreign income and gains of people who used to be non-doms, and of new arrivals, for tax year 2026/27 (6 April 2026 to 5 April 2027), after Finance Act 2025 ended the remittance basis. Covers the 4-year foreign income and gains (FIG) regime for people who were non-resident for 10 years, how to claim it and what the claim costs (personal allowance, CGT annual exempt amount, foreign losses), Overseas Workday Relief, the Temporary Repatriation Facility (12% for 2025/26 and 2026/27, 15% for 2027/28), rebasing to 5 April 2017, and the inheritance tax long-term UK resident test (10 of 20 years) with its tail. Trigger on: UK non-dom, remittance basis abolished, FIG regime, 4-year exemption, TRF, temporary repatriation facility, 2017 rebasing, long-term UK resident, IHT tail, overseas workday relief. Out of scope: deciding residence (uk-statutory-residence-test), non-resident returns (uk-non-resident-sa109), foreign tax credit relief (uk-foreign-tax-and-withholding), non-U
Instalare
npx skills add openaccountants/openaccountants --skill uk-non-dom -a claude-code
Se instalează în .claude/skills/uk-non-dom/ · Fiecare comandă descarcă skill-ul direct de pe GitHub cu utilitarul open source skills.
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De ce 81
aiqbench calculează scorul de încredere din semnale publice. Nu este un audit de securitate, așa că citește un skill înainte să-l instalezi.
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- cy-non-domopenaccountants/openaccountantsCyprus non-domicile (non-dom) status for individuals, tax year 2026, under the Special Defence Contribution (SDC) Law 117(I)/2002 as amended by Law 245(I)/2025 from 1 January 2026 and the Income Tax Law 118(I)/2002. Covers the 183-day and 60-day residence rules, domicile of origin and its two exceptions, deemed domicile after 17 of the last 20 years and how long it lasts, the SDC exemption on dividends and interest, the 5%, 17% and 3% SDC rates a domiciled resident pays instead, the new Article 3D option to keep non-dom treatment for EUR 250,000 per five years (two periods at most), GHS (GESY) at 2.65% on dividends and interest, which non-dom status does not remove, forms, deadlines and penalties. Trigger on: Cyprus non-dom, deemed domicile 17 of 20 years, SDC exemption, Cyprus lump sum non-dom, TD 631, T.D.38. Out of scope: cyprus-income-tax, cy-cross-border, cyprus-social-contributions, cy-corporate-tax, cyprus-tax-optimization.Finanțe★ 463
- mt-non-domopenaccountants/openaccountantsUse this skill for any Malta-resident individual who is not domiciled in Malta. Trigger on: "Malta non-dom", "non-domiciled Malta", "remittance basis Malta", "move to Malta taxes", "Malta ordinary resident", "foreign income Malta", "Malta minimum tax", "remit to Malta", "Malta global residence", "Malta non-dom status", or any question about whether foreign income is taxed in Malta. Covers non-dom eligibility, remittance basis mechanics, minimum tax obligation, foreign capital gains treatment, and comparison with full resident taxation. ALWAYS load this skill before advising a non-Maltese-domiciled resident on their Malta tax position.Finanțe★ 463
- uk-payrollopenaccountants/openaccountantsUK employer payroll for the 2026/27 tax year (6 April 2026 to 5 April 2027), with dated 2025/26 notes. Covers registering a PAYE scheme, tax codes and starter checklists, PAYE bands for England, Northern Ireland, Wales and Scotland, Class 1 NIC as payroll applies it, the Employment Allowance, student and postgraduate loan deductions, National Minimum Wage and National Living Wage from 1 April 2026, Statutory Sick Pay after the April 2026 reform, SMP and SPP and their recovery, automatic enrolment thresholds, the Apprenticeship Levy, benefits in kind and mandatory payrolling from April 2027, RTI (FPS and EPS), paying HMRC by the 22nd, year-end and penalties. Trigger on 'PAYE', 'RTI', 'FPS', 'EPS', 'tax code', 'P45', 'P60', 'P11D', 'SSP', 'SMP', 'minimum wage', 'auto-enrolment', 'payroll UK'. Out of scope: NIC detail (uk-national-insurance), the employee's own return (uk-income-tax-sa100), Scottish status (uk-scottish-income-tax), bookkeeping (uk-bookkeeping).Finanțe★ 463
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- us-feie-ftcopenaccountants/openaccountantsUS federal tax for citizens and green-card holders living abroad: the Foreign Earned Income Exclusion (IRC §911, Form 2555) versus the Foreign Tax Credit (IRC §901/§904, Form 1116). Covers the bona-fide-residence and physical-presence tests, the foreign housing exclusion, the §911 election and its revocation lock-out, the stacking rule, and the FEIE-versus-FTC decision. Produces a working paper and a reviewer brief — not a filed return. MUST load alongside cross-border-tax-workflow-base.Testare★ 463
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