英国遗产税来袭，抓紧利用离岸信托！

　　Time is running out for currently non-domiciled, UK residents to take affirmative action before new inheritance tax rules come into force on 6 April 2017.

　　From 6 April 2017, non-domiciled individuals who have been resident in the UK for more than 15 out of the previous 20 tax years will be regarded as deemed domiciled in the UK for all UK tax purposes. Notably, for these purposes, partial tax years of residence count towards the 15, and so the rules may come into play sooner than anticipated at first glance.

　　Once deemed domiciled, such individuals will no longer be able to claim the remittance basis, meaning that UK tax will be charged on their worldwide income and gains on an arising basis. Once deemed domiciled, their worldwide assets will be subject to UK inheritance tax.

　　Individuals who will be deemed domiciled from 6 April 2017 as a result of the new ‘15/20 rule’ and those who will not immediately be caught, but who anticipate long-term UK residence, are advised to take action now to shelter their foreign income and gains from UK income and capital gains tax and prevent their worldwide assets falling within the UK inheritance tax net.

　　英国新遗产税法将于2017年4月16日开始执行，目前是无固定住所的英国居民采取措施的最后时机！

　　从2017年4月16日开始，在英国有15年以上（20个税务年度之内，简称“15/20”规则）居住历史的无固定居所的英国居民将被视为在英有固定居所。因此，这些人过去的税务年度也将会被纳入征税范围。新条例的发力时间也会比大众预期的更快。

　　一旦被视为有居所居民，以上人群将无法享受税务减免，这意味着英国政府将针对这些人的全球资产进行征税，这些人全球范围的固定资产都将被列入英国遗产税的征收范围。

　　我们建议被“15/20“规则影响的人群和暂时未被影响但计划在英长期居留的人群目前尽快采取各种措施来避税，尤其是遗产税。