The 2013 Expatriate's Guide To Living In The UK

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The 2013 Expatriate's Guide to Living in the UK

A product of

Supporting International HR Professionals Worldwide

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CONTENTS

Page 3 Banking

Page 5 Clubs for Expatriates

Page 6 Driving in the UK

Page 9 Dual Careers

Page 10 Education: Schooling

Page 19 Education: Universities

Page 22 Embassies & High Commissions

Page 28 Golf

Page 31 Healthcare

Page 34 Pet Transportation

Page 37 Property - Residential Lettings

Page 40 Serviced Apartments

Page 41 Tax

IBC Travel

Publisher: Helen ElliottTelephone: 020 8661 0186 Email: [email protected]

Publishing Director: Damian PorterTelephone: 01737 551506 Email: [email protected]

PO Box 921, Sutton, SM1 2WB

A product of

Original cover designed by Chris Duggan

Supporting International HR Professionals Worldwide

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Moving to a new country can be an upheaval and so it makes sense to try and make the move as hassle-free as possible. For most, keeping your finances in check is at the top of the list of priorities. It would be reassuring to know that once you have arrived in the UK you could check your bank balance, or transfer money between accounts in an instant and pay bills quite pos-sibly in different currencies.

When coming to the UK there are a host of banking options to consider, for example, whether the impatriate’s requirements are for an onshore or an offshore bank account. It makes sense to select a banking service that suits your personal circumstances; from traditional current accounts, which come with a cheque book and debit card, to deposit interest-earning accounts, currency accounts and longer-term savings options. You can opt for accounts that are free from a standard account charge but will carry charges should you go overdrawn or exceed an agreed overdraft facility. If you have a healthy balance, then look for a current account that pays interest on credit balances. Such accounts were historically few and far between but the compe-tition in this area has intensified in recent years. There are also regular saver accounts, which pay a competitive rate of interest so long as you pay in a minimum amount each month – although there is normally a cap on the amount you can deposit each year.

We live in the internet age and many people today think nothing of logging onto their com-puter to carry out their day-to-day banking func-tions. Email and mobile phones are symptomatic of the way we live today in a fast-paced world that barely seems to pause for breath. Customers value the ‘anytime, anywhere’ control that it gives them over their banking. While many people still choose to bank in branch, online banking offers customers the chance to manage their money from the comfort of their home, work, or even on the move via a smartphone. Customers can set up, change and cancel payments, whether individual or regular, transfer money between their accounts and in some cases analyse their spending.

There have been numerous tales of internet banking fraud but British banks have embraced state of the art technology to help reduce the risk of online fraud – and it is working. According to the UK Cards Association, total fraud losses on UK cards fell by seven per cent between 2010 and 2011 to £341million. This is the lowest annu-al total since 2000 and follows on from a fall of 17 per cent in the previous year. In most cases, banks provide customers with a free card reader which helps confound fraudsters and protect customers’ accounts. It is simple to use allowing customers to securely access their account online and complete payment transactions.

Despite the increasing take-up of online bank-ing 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 per-sonal experience a number of banks will offer, subject to eligibility, a Relationship Manager or a team dedicated to them. Customers will have the comfort of having a single point of contact and have the opportunity to build a relationship with someone who understands their needs.

Getting a bank account up and running as quickly as possible is likely to be a priority for many. For starters, you will want to have the convenience of being able to pay for goods and services with a credit or debit card in a local cur-rency, 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 docu-ments 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 per-manent place to live upon arrival in to the UK. Even if this is not the case, you are unlikely to

BANKING IN THE UK

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before their arrival. With foresight and a little planning a bank account can be opened before you land on British soil.

NatWest Global Employee Banking offers a service for Corporate Employees coming to work in the UK and will work with Corporate HR departments and relocation companies to meet verification requirements. Accounts can be opened either onshore or offshore depend-ant on the customer’s requirements.

NatWest Global Employee Banking has been established for 19 years and has a long-standing relationship with many multinational organisa-tions, including many blue chip corporations. The organisation does not have to bank with NatWest to be able to use the service.

We are always happy to consider new opportunities or introductions to corporate organisations that may benefit from this serv-ice. We would need to undertake due diligence on the company to be sure of its credentials at the outset. If this free service may be of inter-est to you please contact Neil Barsby, Head of NatWest Global Employee Banking directly on 01245 355628 or via email at [email protected]

For more information please visit our web-site www.natwestglobal.com for more details on the accounts on offer or contact Neil directly on 01245 355628.

have any utility bills to speak of straight away, as these are often sent every three months. There are a number of banks that work with Corporate Employers to assist employees with these types of issues when relocating to the UK.

People moving to the UK are unlikely to leave their old life behind completely. For many it may be a temporary assignment with continuing financial commitments in their country of origin, such as bills to pay. A multi-currency account can provide you with the option to keep your income in the currency needed to accommodate your financial commitments - and possibly earn interest in one place too.

Likewise, paying a bill in a different currency is generally not a problem as long as the account can support multiple currencies. Paying a bill in the correct currency could avoid transaction fees and fluctuating exchange rates. For expats intending to stay in the UK for longer, the rela-tionship with a UK bank can be more than just a bank account. You may want a credit card or a mortgage or somewhere to save and invest your capital in over the longer-term.

Moving to a new country will be a time of great excitement and you will want to take it all in. It would be a shame if problems with routine matters such as paying bills and transferring money detracted from the experience. It makes sense for people who are moving to the UK to start to consider their banking needs in the weeks

The Global Employee Banking service is offered by National Westminster Bank Plc. Registered in England No. 929027. 135 Bishopsgate, London, EC2M 3UR. National

Westminster Bank Plc. is authorised and regulated by the Financial Services Authority.

Our services are not offered to any person in any jurisdiction where their advertisement, offer or sale is restricted or prohibited by law or regulation or

where we are not appropriately licensed.

Calls may be recorded.

Internet e-mails are not necessarily secure as information might be intercepted, lost or destroyed.

Please do not e-mail any account or other confidential information.

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EXPATRIATE & WOMEN'S CLUBS – LONDON AND SURROUNDING AREAAmerican Women of Berkshire & Surreywww.awbs.org.ukAmerican Women’s Club of London www.awclondon.orgAmerican Women of Surreywww.awsurrey.orgArab Women’s Association (AWA)[email protected] of Turkish Women in Britainwww.atwib.org.ukAustralian Women’s Club in Londonwww.awclondon.org.ukCanadian Women’s Clubwww.canadianwomenlondon.org Chilterns American Women’s Clubwww.cawc.co.uk Daughters of the American Revolution National Society, Walter Hines Page Chapter, NSDAR (London)www.dar.org/natsociety/overseas.cfmFederation of American Women’s Clubs Overseas (FIWAL)www.fawco.orgFocus Information Serviceswww.focus-info.orgHampstead Women’s Clubwww.hwcinlondon.co.uk Italian Cultural Association (Il Circolo)www.ilcircolo.org.ukJunior League of Londonwww.jll.org.ukKensington & Chelsea Women's Clubwww.kcwc.org.ukLondres Accueilwww.londresaccueil.org.ukNew Zealand Women’s Associationwww.nzwa.co.ukNorthwood Area Women’s Club (NAWC)www.northwoodareawomensclub.co.ukPetroleum Women’s Club of Londonwww.pwc-london.orgSpanish Ladies ClubEmail: [email protected]

St James Chapter, NSDAR (Westminster)www.dar.org/natsociety/overseas.cfmSt Johns Wood Women’s Clubwww.sjwwc.co.ukThames Valley American Womens Club www.tvawc.comZonta Internationalwww.zontalondon.org & www.zontaguildford.org.uk

WOMEN’S CLUBS – REST OF UNITED KINGDOMAmerican Club of HertfordshireEmail: [email protected] Expats of North West Englandwww.expatsnw.co.uk American Women’s Club of Central Scotlandwww.awccs.orgAmerican Women's Club of Dubin, Irelandwww.awcd.netAssociation of American Women of Aberdeenwww.awaaberdeen.orgDutch Women of Surrey (DWS)www.dutchwomenofsurrey.co.ukInternational Women’s Club of Edinburghwww.iwce.co.ukNorth American Connection – Midlands UKwww.naconnect.com Petroleum Women’s Club of Scotlandwww.pwcos.comThe Edinburgh Expat American Meetup Groupwww.american.meetup.com/210

POLITICAL – USDemocrats Abroad UK www.democratsabroad.org.ukUnited-KingdomFederal Voters Assistance Programwww.fvap.govOverseas Vote Foundation (OVF)www.overseasvotefoundation.orgRepublicans Abroad UKwww.republicansabroad-uk.org

To feature in this section next year, email: [email protected]

Clubs for ExpatriatEs

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Driving in great Britain (gB) on a licence issueD in a european community/ european economic area (ec/eea) countryAll 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.

european community and european economic areaLicences 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.

visitorsIf 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.

residentsIf 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 becom-•ing resident, whichever is the longer periodIf you are aged over 45 (but under 65) until •

your 66th birthday or for five years after becoming resident, whichever is the shorter periodIf 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 conditionsYou 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.

taking a driving testIf 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 embas-sies or the DVLA) and enclose your commu-nity driving licence, which will be returned to you. The provisional licence document is issued free of charge. However, the appro-priate fee must be paid and your community licence surrendered in exchange for a GB one when claiming the full entitlementExchange your community licence for the•British equivalent and request the appropri-•ate provisional entitlement.

community licences issued inexchange for licences from elsewhereA community licence issued on the strength of a licence from a designated country will be valid

driving

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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 licenceIf 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.

visitorsYou 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.

residentsIf 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 motor-ways. However, if you do not pass a test within the 12-month concessionary period you will not

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 resi-dent, 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 provi-sional entitlement for larger vehicles.

eXcHanging your Foreign Driving licenceIf 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 licenceIf you want or need to change your driving licence for a GB driving licence, you must com-plete the application form D1 that is available from the Driver and Vehicle Licensing Agency (DVLA) form ordering service and Post Office® 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.

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premium checking service for holders of ec/eea, gibraltar and designated countries driving licenceIf 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 pre-mium checking service.

rules for exchangeThe 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 hereIf 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 nor-mally resident in GB for 185 days in the 12 months prior to your application for a full driving licenceLicences 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 expiredYou must surrender your foreign licence •which will be returned to the issuing authorityInternational driving permits are not •exchangeableTest 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 applicationJapanese 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 7HWRepublic of Korea licences must be accom-•panied by an official translation from the Embassy of the Republic of Korea at 60 Buckingham Gate, London, SW1E 6AJ

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

south africaAs there are two types of South African drivinglicences, 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 appli-cant 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 authorityThe photocard licence will be returned to •the South African licensing authority.

canadian licencesIf 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 con-firmation, from the relevant licensing authority, of a manual test being passed or a manual test ispassed in this country.

Drivers enquiries

Telephone: 0870 240 0009Address: Drivers Customer Services (DCS) Correspondence Team DVLA Swansea SA6 7JL. (To avoid delay with written enquiries it is important to use the correct postcode)

E-mail: [email protected]

Please Note: For confidentiality reasons it is not possible to release driver numbers or personal details from your driving record via e-mail replies

Textphone: Textphone for the deaf and hard of hearing Textphone users 01792 766 366

Driving Licences Automated Fact SheetService 0870 240 0009

Website: www.dvla.gov.uk

www.direct.gov.uk/en/Motoring/DriverLicensing/ index.htm

Crown Copyright © Driver and Vehicle Licensing Agency Swansea SA6 7JL

You must drive on the left hand side whilst in the UK

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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 vari-ous degrees. Whilst job searching is usually not an easy experience at home, it can be made more dif-ficult 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 •

Eligibility to Work in the UKWhen 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 per-mission to enter the UK through their work per-mit, 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

Transfer of qualificationsDepending on the type of qualifications you

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, aca-demic and professional skills and qualifications from over 180 countries worldwide.

Possibility of career progressionCareer 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 progres-sion 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 univer-sally accepted credentials or degrees; and speak-ing multiple languages.

It isn’t always easy to get the perfect job, espe-cially when living abroad. Any experience gained outside the home country is incredibly valuable and will make you stand out from the crowd.

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

Dual Careers

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When expatriates are informed they have to move to the UK the major question asked is whether they should place their children into an American, International or British school sys-tem. There is always much debate and indeed, with London being overly full in the area of education, much has been made of the schools which now run the International Baccalaureate – we are seeing new schools opened and many top British schools are now either undertaking the IB alongside A levels or indeed allowing the IB to stand alone and abolishing A levels.

The AmericAn And inTernATionAl SchoolSIt is true to say that all of the American and International Schools here in the UK maintain programmes to a very high standard. In London itself you will be surprised to find that there are a number of American and International Schools - these are: The American School of London (ASL),

Southbank International School, The International School of London (ISL), Dwight London, the International Community School (ICS), the King Fahad Academy, and a new not-for-profit school the Halcyon London International School (HLIS) is opening in September 2013.

In the Home Counties you have the ACS Schools: Hillingdon International (Middlesex), Egham International and Cobham International (Surrey), the International School of London: Surrey (Surrey), TASIS - The American School in England (Surrey) and Marymount (Kingston upon Thames). There is also Kingham Hill in Chipping Norton which runs an American programme for those looking for a British school but enabling a child to follow the American way of study.

It is essential to realise that these schools will request reports from a student’s former school along with the application and in many cases comments from current teachers in their assess-ment of a child before a place can be offered.

EDUCATION: SCHOOLING

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Essentially the first step must be to register as quickly as possible as soon as one realises that a move to the UK is going to happen. Placing the children on the school lists must be the first goal and one has to realise that a delay can see a child go from having a possible place to finding themselves on a long waiting list – demand is high and delay can be critical.

One needs to ascertain which system the schools undertake. In reality some will only undertake the American Preparatory Programme, some only the International Baccalaureate Programme, some the British or a combination of a number of them.

As more and more families travel throughout the world and children become “global nomads”, it is essential that one establishes early on which would be the best type of education for one’s child – and one should always ask oneself where you might be in three to four years time because in many ways that will help in establishing what would be best for one’s children.

All of these International Schools pride themselves on their placements to Universities, and with the right school, the path to Oxford, Cambridge, Yale or Harvard is very much an achievable goal, be it in the American, International or British system.

Each of these International schools outlines their programme on a website and the first task should be to see what they have to offer.

Likewise if there are learning issues, one might wish to consider Centre Academy – www.centreacademylondon.eu or the International Community School www.icschool.co.uk, or The Holmewood School www.thsl.org.uk, where smaller class sizes and more individual tuition are available.

If one feels that the American or International system may not be the best route, then firstly one must also look at the differences between the British and International systems and what is currently happening in the UK.

BriTiSh SySTem v The inTernATionAl BAccAlAureATeThe late High Mistress of St Paul’s School for Girls in London (Elizabeth Diggory) indicated that she believed GCSE’s to be a waste of her

girls’ time. Quickly followed was the comment made by the Head Master of Eton (Tony Little), indicating that he thought them to be like Boy Scouts collecting badges. That momentum has not stopped and many schools (such as the City of London School for Boys) have introduced the IGCSE’s (International General Certificate of Secondary Education) which are more like the old “O” level examinations in that they are a straight examination with no coursework.

Schools such as Sevenoaks in Kent and King Edward’s Witley which for a number of years had the IB (International Baccalaureate) working side by side with the A levels, have now abolished A levels completely and their students now only take the IB. Two of the top London girls schools, North London Collegiate and Godolphin and Latymer, introduced the IB and are now currently at the top of the schools ratings and joining schools such as Oakham and Haileybury who have already established outstanding results. Schools such as Winchester are rumoured to be following suit. Indeed Eton have gone one step further in that their fifth year students no longer take GCSE’s

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but the boys go straight to AS levels. Wellington College has also introduced the Middle Years Programme (MYP) alongside the GCSE’s - one of the first major British schools to do so (but beware for entry at 13+ one must be registered two years in advance at 11+).

Students whose parents are continually mov-ing around the world because of their profession (i.e. the expatriate nomad), will find the IB is clearly the best solution. A child is able to trans-fer easily into any school, which undertakes the IB, and follow a curriculum, which allows them to continually progress.

Many parents who live and work in ever changing areas within the UK itself also find dif-ficulty when trying to change schools for their 15/16 year olds. They too discover different Examination Board requirements and different syllabus areas within subjects, factors which make changing school at this time in the pupil’s life very distressing.

It is often asked what the problem seems to be with the GCSE and A level system in comparison with the IB. One example of how difficulties may arise is in the case of a child moving from abroad to the UK with their parents at 15 years of age. The GCSE programme starts at Year 10 for a 14 year old and is a two-year programme involving considerable course work. That course work is so demanding that no top school in the UK will allow any student to enter their programme after the half-term of the first term of Year 10. The very nature of the course does not allow for such a late start and would be poor educational prac-tice. Thus for a 15 year old there are normally just two options:1. To start year 10 again with the 14 year olds and

begin the system at the correct point – although this has worked for some, the social implica-tions here are self-evident and can be for the pupil distressing, disruptive and undesirable.

2. Undertake the IB where no such problems arise and movement into the system is simple. Pupils will have a year pre-IB preparing for the Diploma. At this point it must be stated that the IB is not an easy option, it is very academic and any school which undertakes the programme will wish to see that the student is capable of achieving a good mark.

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

Some imporTAnT poinTS of Which To Be AWAre Most British schools abroad start their academic year in February undertaking the IGCSE pro-gramme. If a student completes their programme in February, and as a 14 /15 year old then moves with parents to the UK, they will have already missed six months of the course and not be able to slot into the system; it would be necessary to begin the programme once again. Likewise the content of the syllabus used by the IGCSE is unlike that of the GCSE and therefore incompatible.

A 16 year old arriving with no GCSE quali-fications and who wants to do A levels will be required by the top schools to acquire some GCSE results during the following year before returning or alternatively embarking upon the IB.

Parents, who, for many reasons wish to give their children the “British Experience”, must be sensitive to the needs of a 16 year old within an educational structure. Experience suggests that if a pupil is already established, for example, in the American High School Programme it is desirable that they should be allowed to complete it, if this is at all possible. Many children, at this time, do not make the transition easily and although some do, it is important that the position in which they find themselves at an already emotional stage in their lives be carefully considered.

The question every parent should ideally ask before they move their children into any education-al system is “Where will I be in three to four years time?” The answer is critical and the choice of edu-cation for the child should reflect the answer.

The IB with the Primary Years Programme (3-11), Middle Years Programme (12-15), and Diploma (16-18), allows flexibility within a demanding academic environment, especially for the family who by the very nature of their transitory lifestyle desire to provide a sound educational base for their children.

At the moment there are numerous schools undertaking the IB Diploma in the UK but only

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six, at present, provide all three programmes and are located in or around London.

The most helpful and important move a family can make is to seek professional advice.

The system is changing and all pupils are indi-viduals, what might be suitable for one child may not be right for another.

The British examination system of GCSE and A Level may not necessarily be the right one for your child’s needs and consideration of all the options is advisable.

The BriTiSh SySTem It is widely accepted that the British Independent Education System remains second to none and therefore finding places in what are considered the top schools is not without hard work and research. It is a surprising piece of knowledge for parents to learn when they plan on moving to the UK that the best schools require pupils to be registered at birth.

For the expatriate coming into the coun-try this is probably somewhat astounding as well as another challenge to be faced. In short, the sooner that one undertakes the education search the better, and as soon as one knows that a move is likely, it is impera-tive to seek help and advice. At least 7% of the population in the UK is educated within the Independent Sector.

In London there are approximately 60,000 children each day who travel across London to go to school; many children to do not go to school within easy distance of their home but at an establishment where parents believe they will be academically challenged. To give some idea of the situation, some children in Kensington will catch the train or take the coach from Victoria to attend Dulwich College, Alleyn’s or James Allen’s Girls School south of the river; at least an hour’s journey each way.

The available systems are:Senior (11-18 for Girls and 13-18 for boys)Preparatory (7/8-11 for Girls and 7/8-13 for Boys)Pre-Prep (4-7/8)Nursery

We will deal with each, beginning with the youngest.

nurSeryIt is most important that children are placed into Nursery from the age of two and a half. Unlike other countries this is not a play process and although elements of experimental and education-al play are involved, it is conducted in a structured and learning environment. In the UK, at this age, the Reading and Writing process will begin.

It might, to many, coming from outside the UK seem extraordinary that the most prestigious and successful ‘Pre-Preps’ will require a child of only four years of age to be tested in order to obtain a place – but they do, and delay can be critical.

In one of the busiest areas, registration is a priority. In Kensington and Chelsea there are 54 Nurseries at the moment and all are fully sub-scribed with waiting lists. Places do become avail-able and it is essential to be fully conversant with the localised movement. New and potentially good nurseries are regularly being launched, but those with established reputations naturally have long waiting lists. Local knowledge and a reputable con-sultant can provide sound advice in these areas.

pre-prepSSome Nurseries are part of Pre-Preps and indeed some Pre-Preps are part of established Preparatory Schools. Like nurseries these are in high demand and it is important to register for a place as soon as possible.

Head teachers may decide not to grant an interview with parents if they do not have a place available. If they have a waiting list already and offer to place you on this list, it could be that the number is already some 50+ strong.

It is prudent that parents do not expect of right a definite place. Parents should be realistic in a competitive environment and understand that their first, second or even third choice may not be an option. Even in this current economic climate the situation has not changed at the top schools – the last thing that will go in a time of financial crisis is a child’s education, thus currently the main schools are still heavily oversubscribed with some ten applicants for every place.

Without wishing to paint a pessimistic picture, it would be sensible for parents to be aware of some of the established and long standing situa-tions. In the top Pre-Preps such as Wetherby for

15

boys and Pembridge Hall for girls it is standard procedure and a requirement to register within 24 hours and 14 days of the birth respectively of a prospective candidate. Places after that are extremely rare and normally only occur in the older years such as Year 2 and 3.

The Independent Sector is in consequence under heavy pressure and again space is limited.

All children will normally be tested at 4 years of age to see if their ability is acceptable for a place. The level of education at these schools is high, with the aim being to gain a place at an established Prep School. In some schools an Educational Psychologist will undertake the testing.

prep SchoolS (prepArATory)Prep schools start at ages 7 or 8 depending on the history of the school. They run through to 11 and 13 respectively for girls and boys. They have to ensure their educational standard is strong – their success or failure depends on their placing their charges in the top secondary schools.

At Colet Court (Prep for St Paul’s Boys) the

entrance examination at 6+ for entry at 7 years of age, will require a prospective candidate to be able to discuss some fifteen books (such as The Winnie the Pooh, Paddington, Fantastic Mr Fox and Wind in the Willows series) at interview with the Head, that he should have read. This is a somewhat daunt-ing but not impossible task for a bright six year old. They will usually be examined in English, Maths and Verbal Reasoning. There are later points of entry, at 10 or 11 years of age to some of these schools, but once again we ask parents to be aware of the fact that there are some 118 students who will compete for just 11 places.

A child who is 10 for a girl and 12 for a boy will find a place in a Prep School quite difficult to find. Entry at this late stage would mean a very short preparation time before they have to take entrance examinations for a Senior School and any Prep School, who guards their academic reputation closely, would be very wary of that happening.

independenT Senior SchoolS These schools are by their very nature well

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established with a long history, many going back even further than the first English Parliament in the 13th century. The top schools will have entry points for girls at 11 and boys at 13 and then not again until the sixth form at 16. In the case of Eton and St Paul’s, a child not registered by ten years of age will not be allowed to sit for entry at 13+ indeed in both cases they have pre-examinations at Eton at 10 and at St Paul’s at 11for 13+ entry.

The North London Girls’ Day Schools require registration in the November before the set birthday for entry and will sit examinations in the January following.

Some of these schools will allow the entry examinations to be taken overseas if they are assured that a child’s current school can pro-vide a strict examination process - if not they will expect examinations to be undertaken at the British Council. This does allow some flex-ibility and a child is able to work in a known environment. Some schools require pupils are brought here for testing and it is essential that the child is allowed a couple of days, at least, to recover from tiredness and flight fatigue.

Independent Schools are very much governed by League Table results and these are produced on their success rate at GCSE and A level. Results are published annually and are avail-able to all. It is essential to understand that the grading is for 5 GCSE passes at grades A* - C; somewhere like St Paul’s School for boys has a pass rate of 97.6% of their boys obtaining A* and A grade in all of their examinations (indeed their pass rate was 99.8% A*, A, B), which for some boys may number in excess of 11 or 12 examinations. St Paul’s Girls the A*, A, B score is 100%.

AnomAlieS of Which To Be AWAreParents need to be aware that some top schools still have Saturday Morning School with sport in the afternoon. This is very much part of the British system and the ethos of the school. This is a non-negotiable part of the school week. If you wish to have your child attend a particular school, but want the weekends for family time, then it is vital one checks the school’s requirements.

At its best the British System of Education

is one of the finest and it therefore follows academic standards are very high, as is the level of expectation from pupils.

Some parents are rather astonished when they are told that their child coming from another sys-tem will possibly be behind the British system; it is not a condemnation of child, system or coun-try, simply that we do things in a different order here. Particularly in Maths and English students may find themselves struggling in the examina-tions. Parents to whom this is indicated would again be sensible to take advice before com-mitting themselves to the “British Experience”. On a positive note, numerous schools will wish to have a cross section of pupils within their establishment and as always, will invariably, give credit for other skills and accomplishments where necessary.

It is important that parents ensure that the school is aware of their child’s strengths, espe-cially in areas such as music, drama, sport and other hobbies or interests; again these are a considerable part of an established school ethos and play a vital part in a child’s development as a well-rounded student. Most established schools have Scholarships or Exhibitions within these areas as well as the academic fields.

pupilS Seeking enTry AT fifTeen In the UK, whether a pupil is in the State or the Independent Sector for Education, the General Certificate of Education (GCSE) examination is taken after a two year structured course that gen-erally commences in “Year 10” at the age of 14.

This structure does not allow, by its very nature, a child to start in the system unless they enter at the beginning of the GCSE programme.

It is not unknown for a 15-year-old pupil to join at the beginning of a programme by placing them ‘out of year’ with the 14-year-old candi-dates. This obviously has a cumulative effect and although in some cases works well, can be both academically and socially disruptive for others.

Perhaps a school, which offers the International Baccalaureate (IB), may be the answer and, as with all other aspects of education, it is advisable to seek proper help and guidance. Please also be aware that even if a pupil is already in a British

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School abroad, the process is not necessarily simplified. It will depend on the syllabus and examination board and also when the academic year commences, whether or not a smooth trans-fer may be affected. Occasionally some leeway is offered but no school, concerned about stand-ards and quality of pupil preparation will allow any student to start the GCSE programme after the first half of the Christmas term of the first year of the course.

STArTing The proceSSIt is important to register a pupil as soon as possible and that includes payment of the reg-istration fee, which is non-refundable.

Parents coming to the UK need to bear in mind that some schools have hundreds of applicants for few places and many British parents will automatically register with a number of schools and therefore allow themselves a higher chance of securing a place of their choice.

You are respectfully advised that queue jump-ing, favours or monetary offerings are never

acceptable. No matter from which school your child comes, they will be fairly considered and assessed, upon their ability amongst their peers within the school and nothing else.

The British are renowned for their patience in queuing and that is true of our schools. Although no one would wish to appear flippant in any dealings concerning education, it is always sen-sible to remember one senior Head who always informs over-zealous parents, “It would not make any difference if you were the Queen of England, your child would not jump our list”. One is at least assured of fairness for all.

The finAl STAgeSOnce registered and a place offered, a deposit is required upon acceptance and is a legally bind-ing contract which commits you to the school. If deposits are paid at more than one school you will be committed to paying the first term’s fees at those schools, regardless of whether your child eventually attends.

Please do not assume that one may be able

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to flout this rigidly enforced system, those who have attempted to do so have found that it is to their detriment and cost.

Likewise ONE TERM’S clear notice of your intention to withdraw is strictly enforced, or the next term’s fees are liable.

The WAy forWArdAs we have highlighted throughout, the proc-ess of finding your child the right school is a very important one. At times the whole process may appear daunting, but you are not alone and there is sound professional advice to guide your steps through the various procedures. It is very easy to become overwhelmed with myriad views from those who are perhaps not as con-versant with the system as they might like you to believe.

A professional adviser has a wide bank of experience and local knowledge and his or her reputation is founded upon and only con-tinues by giving impartial and comprehensive

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

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

Free Seminar on Third Culture KidsMonday 3rd February 2014

at The Corporate Relocation Conference & Exhibition

Hotel Russell, Russell Square, Bloomsbury, London.

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The UK is well known for the quality of its further and higher education programmes. Degrees last three or four years. Medicine, dentistry and architecture courses are longer. The universities range from 30,000 or more students, to small with fewer than 1,000 students.

All students have to apply through the Universities and Colleges Admissions Service known as UCAS. The scheme covers over 50,000 programmes of study in over 330 mem-ber institutions.

A short guide to higher education in the UK is available on the Higher Education Funding Council for England (HEFCE) website www.hefce.ac.uk/pubs/hefce/2004/HEinUK, and the British Council also produces some useful infor-mation for international students on its website www.educationuk.org

The UK has a long history of welcoming international students to study in its universities and colleges. In the UK there are 1.8 million full-time and part-time students in higher education, with over 300,000 international students, with numbers increasing annually. Useful general information, including contact details for univer-sities and colleges, is available from the UCAS site www.ucas.co.uk/instit/index.html

There are people at each university and col-lege who are there to help while you are in the UK. Many organise a programme of events before you start your course to welcome you. Social and cultural activities are run for interna-tional students throughout the year. Universities and colleges also provide a variety of clubs and societies. Information about the subject provi-sion offered by all universities and colleges within the UCAS scheme is available on www.ucas.co.uk/ucc/index.html

Before applying you need to think through the following: • The entry requirements for each course help

universities and colleges choose students who will be successful. You can find them in each university and college prospectus

• The entry requirements will be described in terms of UK exams either as grades or as a

Tariff point score. There is no official list of how UK grades or tariff points compare with other countries' qualifications. Each university or college will decide whether or not your qualifications meet its entry requirements and you must check your qualifications with the universities you want to apply to.Further advice and information about qual-

ifications for entry to UK higher education institutions can be obtained from the UCAS qualifications hotline +44 (0)1242 544900 email: [email protected] or the National Academic Recognition Information Centre (NARIC) www.naric.org.uk/

The admissions tutor for each course you have applied for (a maximum of 5 courses in total) will look at your UCAS application form, and particularly your personal statement, to make sure that you can meet the entry requirements by the time you start your course. The requirements may include academic and professional qualifi-cations, such as exam passes in stated subjects and particular grades. They may also include specified work experience or even financial or medical conditions. Increasingly, top universities require pre-admissions tests for certain subjects and written work or questionnaires to be submit-ted subsequent to application.

You may be qualified by the time you fill in your application form or in the process of gaining the qualifications. In the latter case, Universities will most often give you a conditional offer. You will then need to meet the entry requirements by 31 August 2013 at the latest for courses that start in September or October 2013.

You can apply for entry with credit (to start a course at year two, three or four), but you must have the university's agreement that it will consider you for this before you fill in a UCAS application form.

UK qualifications are accepted and highly regarded throughout the world. However, you should check that employers and professional organisations in your country (or the country where you want to work) will accept the course and qualification you have chosen and the course

education: universities

20

content covers the areas of the subject that you want to study and that you need in order to fol-low your chosen career.

Make sure that you have answers to all the questions that are important to you before you choose where to live and the college or univer-sity at which you want to study.

You will be asked for certificates showing that you have passed all the exams that you need for entry to your course and also certificates of your qualifications in English; you will need either the originals or certified photocopies.

You will need a valid passport and from certain countries you will need to get visas before they come to the UK. You should contact the British Embassy or the High Commission in the country where you live to find out whether you have to fill in an application form at the British Embassy or High Commission to show that you meet the stu-dent requirements for receiving a visa. Even if you do not need a visa check with the British Embassy or High Commission to confirm you will be able to come to the UK as a student. When you arrive in the UK all students need:• A valid passport• A letter from the institution that confirms you

have been accepted unconditionally for a full-time course

• Evidence that you have enough money to pay for your course.

It may take you some time to get the right docu-ments. You should start as early as possible by asking your local British Embassy or High Commission what documents you will need, and how and where you can get them. The local British Council and your UK university or col-lege will be able to give you advice and help. The guidance information for international students from UKCOSA site is very helpful www.ukcosa.org.uk/pages/advice.htm

Your application through UCAS offers some significant advantages for international students• All UK universities, except the Open

University, most colleges of higher education, and an increasing number of further educa-tion colleges offering HE programmes are members of UCAS and are recognised by the UK Government, or offer courses that are vali-dated by Government-recognised universities

• UCAS is the only impartial centre with up-to-date information about higher education courses, universities and colleges

• You complete only one application form for up to five different courses

• UCAS has regular contact with admissions staff and is familiar with their requirements

• UCAS monitors the progress of your applica-tion from start to finish.

How to apply: You must apply online. To do so, you will need to go to: www.ucas.co.uk/students/apply/. You can then register and have access to the appropriate online application form.

Your school, college or local British Council office can help you with your application form. You can also contact UCAS or the admissions tutors for the courses you have chosen at anytime for help. The UCAS website has all the informa-tion you should require to make an application.

The reference on your application form should be completed by someone who knows you well enough to write about you but is not a member of your family, a relative or a friend. It needs to be a full written reference talking largely about your academic merits. If you are at school or college, or you have left recently, you should ask your head teacher, principal, teacher or tutor. If you are a mature student ask a responsible person who knows you to be your referee, such as a sen-ior colleague in employment or voluntary work.

StudentS from eu countrieSUCAS should have received your application form by 15 January 2013, for entry in the year 2013, although it is advisable to submit earlier. The clos-ing date for applications to Oxford and Cambridge, and for applications to medicine, dentistry and vet-erinary science/medicine was 15 October 2012, for entry in the year 2013 (and hence 15 October 2013 for entry in the year 2014). Forms received after these dates will be treated as late. Any application forms received after 30 June 2013 will go through the Clearing process in August and September. This allows students to find a suitable place on courses which are not yet full.

StudentS from outSide the euIf you are a student of any nationality applying from a non-EU country, UCAS will process your

21

application and send copies to the universities and colleges you have chosen at any time between now and 30 June 2013 for entry in the year 2013. For applications to courses in art and design, please see below.

Most applicants apply well before 30 June but in many cases it is highly advisable, and at some universities required, to meet the 15 January deadline regardless of nationality.

If you think that you may be assessed as a 'home' student (UK or EU) for fee purposes, you should have applied by 15 January 2013 for 2013 entry, exactly the same as if you were applying from an EU country.

If you are a student from a non-EU country wishing to apply to one choice only, and you already have the necessary qualifications, you may apply at any time in the applications cycle, although early applications to top universities are encouraged. However, before completing an application form you should contact UCAS or your chosen university or college for advice.

Any applications received after 30 June 2013 will go through the Clearing process.

There are special rules and deadlines for Art and Design courses, particularly for Foundation courses, and students for these must seek advice, particularly concerning portfolio guidance.

Your completed application form is sent to each of the universities and colleges that you list, who will make a decision after carefully considering your application. UCAS will send you informa-tion on how they process your application and tells you what you need to do at each stage.

The universities and colleges decide whether or not to offer you a place and then send their decisions to UCAS who will then tell you and ask you to accept or decline the offers you have received and will inform the universities and col-leges what you have decided.

When a university or college knows that you have accepted a place, it will contact you and send you all the information you need about coming to the UK and arrangements for your arrival and registration.

To avoid financial problems, you need to be sure that you can pay the full cost of • Your tuition fees• The everyday living expenses of you and your

family for the whole time that you are in the UK, including accommodation, food, heating, lighting, clothes and travel

• Books and equipment for your course.Regarding part-time work as a student – check out the following website www.dfes.gov.uk/international-students/wituk.shtml

If you are British but live outside the UK or you are an EU national you may be able to get a student loan and other help with your fees. If you would like to know more about the financial support that you might be able to get, you should contact the Student Support Division of the Department for Education and Skills (DfES) at the address/telephone number below:

Student Support Divisionwww.studentsupportdirect.co.ukTel: +44 (0) 0845 077577If you are a an EU student You should contact

the EU Customer Services Team ad the DfES Higher Education Branch at the telephone number below for general information about fees:

Mowden Hall, Staindrop Road, Darlington DL3 9BGTel: +44 (0) 141 243 3570If you want precise information on the fees

that you will be charged for your course and how and when to pay them, you should contact the university or college.

For assistance with Higher Education Placement and all aspects of the UK University application proc-ess, Humphrys Education recommends the services of Dr. Lewis Owens of EdmissionUK, +44 (0) 7739 568455, Fax +44 (0) 1895 676432, email: [email protected]. Web: www.edmissionuk.co.uk.

Martin Humphrys is Managing Director of Humphrys’ Education Limited and has over thirty years teaching and education consul-tancy experience of placing children of expa-triate families in schools and universities throughout the world. He is a member of IECA (Independent Education Consultants Association of the United States). He is a Member of the Association of Relocation Professionals (ARP) and the European Council of International Schools (ECIS). Contact: +44 (0) 1525 290402 or email: [email protected]

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AAfghanistan Embassy 31 Princes GateLondon SW7 1QQTelephone: 020 7589 8891

Albanian Embassy 33 St George’s DriveLondon SW1V 4DGTel: 020 7828 8897

Algerian Consulate 6 Hyde Park GateLondon SW7 5EW, Telephone: 020 7589 6885 www.algerianconsulate-uk.com

American Embassy24 Grosvenor SquareLondon W1A 1AETelephone: 020 7499 9000www.usembassy.org.uk

Andorra Embassy63 Westover RoadLondon SW18 2RFTelephone: 020 8874 4806

Angolan Embassy22 Dorset StreetLondon W1U 6QYTelephone: 020 7299 9850www.angola.org.uk

Antigua & Barbuda High Commission2nd Floor 45 Crawford PlaceLondon W1H 4LPTelephone: 020 7258 0070www.antigua-barbuda.com

Argetinian Embassy65 Brook StreetLondon W1K 4AHTelephone: 020 7318 1300www.argentine-embassy-uk.org

Armenian Embassy 25a Cheniston GardensLondon W8 6TGTelephone: 020 7938 5435www.accc.org.uk

Belize High CommissionThird Floor45 Crawford PlaceLondon W1H 4LP Telephone: 020 7723 3603www.belizehighcommission.com

Bolivian Embassy 106 Eaton SquareLondon SW1W 9ADTelephone: 020 7235 4248www.embassyofbolivia.co.uk

Bosnia and Herzegovina Embassy 5-7 Lexham Gardens London W8 5JJTelephone: 020 7373 0867www.bhembassy.co.uk

Botswana High Commission 6 Stratford PlaceLondon WC1 1AYTelephone: 020 7499 0031

Consulate General of Brazil 3 Vere StreetLondon W1G 0DGTelephone: 020 7659 1550www.brazil.org.uk

Brunei Darussalam High Commission19–20 Belgrave SquareLondon SW1X 8PG Telephone: 020 7581 0521 Bulgarian Embassy 186-188 Queen's GateLondon SW7 5HLTelephone: 020 7584 9400www.bulgarianembassy-london.org

Burma Embassy19A Charles Street, Berkeley Square London W1J 5DX Telephone: 020 7499 8841

CCambodian Embassy64 Brondesbury ParkWillesden GreenLondon NW6 7ATTelephone: 020 8451 7850www.cambodianembassy.org.uk

Australian High Commission Australia HouseStrandLondon WC2B 4LATelephone: 020 7379 4334www.australia.org.uk

Austrian Embassy18 Belgrave Mews WestLondon SW1X 8HUTelephone: 020 7344 3250www.bmeia.gv.at

Azerbaijan Embassy 4 Kensington CourtLondon W8 5DLTelephone: 020 7938 3412www.azembassy.org.uk

BBahamian High Commission10 Chesterfield StreetLondon W1J 5JL Telephone: 020 7408 4488

Baharaini Embassy30 Belgrave SquareLondon SW1X 8QBTelephone: 020 7201 9170

Bangladeshi High Commission28 Queen’s GateLondon SW7 5JATelephone: 020 7584 0081www.bangladeshhighcommission.org.uk

Barbadian High Commission1 Great Russell StreetLondon WC1B 3ND Telephone: 020 7299 7150

Belarus Embassy6 Kensington CourtLondon W8 5DLTelephone: 020 7937 3288www.belembassy.org/uk

Belgian Embassy17 Grosvenor Crescent London SW1X 7EETelephone: 020 7470 3700www.diplomatie.be/london

EMBASSIES & HIGH COMMISSIONS

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Czech Embassy26-30 Kensington Palace GardensLondon W8 4QYTelephone: 020 7243 1115www.mzv.cz/london

DDanish Embassy55 Sloane StreetLondon SW1X 9SRTelephone: 020 7235 1255www.denmark.org.uk

Dominican Republic Embassy139 Inverness TerraceLondon W2 6JFTelephone: 020 7727 7091www.dominicanembassy.org.uk

Dominica High Commission 1 Collingham GardensSouth KensingtonLondon SW5 0HWTelephone: 020 7370 5194

EEcuador Embassy3 Hans CrescentLondon SW1X 0LSTelephone: 020 7584 1367

Egyptian Embassy26 South StreetLondon W1K 1DWTelephone: 020 7499 3304

Egyptian Consulate2 Lowndes StreetLondon SW1X 9ETwww.egyptianconsulate.co.uk

El Salvador Embassy8 Dorset SquareLondon NW1 6PU Telephone: 020 7224 9800www.embassy.el-salvador.org.uk

Equatorial Guinea Embassy13 Park PlaceSt. James’sLondon SW1A 1LP Telephone: 020 7499 6867

Eritrea Embassy96 White Lion StreetLondon N1 9PFTelephone: 020 7713 0096 www.eritrean-embassy.org.uk

Estonian Embassy16 Hyde Park GateLondon SW7 5DGTelephone: 020 7589 3428www.estonia.gov.uk

Ethiopian Embassy17 Princes GateLondon SW7 1PZTelephone: 020 7589 7212www.ethioembassy.org.uk

FFijian High Commission 34 Hyde Park Gate, London SW7 5DN.Telephone: 020 7584 3661 www.fijihighcommission.org.uk

Finnish Embassy38 Chesham PlaceLondon SW1X 8HWTelephone: 020 7838 6200www.finemb.org.uk

French Embassy 58 KnightsbridgeLondon SW1X 7JTTelephone: 020 7073 1000www.ambafrance-uk.org

GGabonese Embassy27 Elvaston PlaceLondon SW7 5NLTelephone: 020 7823 9986

Gambian High Commission 57 Kensington CourtLondon W8 5DGTelephone: 020 7937 6316

Georgian Embassy 4 Russell GardensLondon W14 8EZTelephone: 020 7603 7799www.geoemb.org.uk

German Embassy23 Belgrave SquareLondon SW1X 8PNTelephone: 020 7824 1300www.london.diplo.de

Ghana High Commission13 Belgrave Square London SW1X 8PNTelephone: 020 7201 5900www.ghanahighcommissionuk.com

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Cameroon Embassy84 Holland ParkLondon W11 3SB Telephone: 020 7727 0771www.cameroonhighcommission.co.uk

Canadian High CommissionCanada House, Pall Mall East, Trafalgar Square, London W1Y 5PJTelephone: 020 7258 6600www.canada.org.uk

Chilean Embassy12 Devonshire StreetLondon W1G 7DSTelephone: 020 7580 6392www.echileuk.co.uk

Chinese Embassy49-51 Portland PlaceLondon W1B 4JLTelephone: 020 7299 4049www.chinese-embassy.org.uk

Colombian EmbassyFlat 33 Hans CrescentLondon SW1X 0LNTelephone: 020 7589 9177www.colombianembassy.co.uk

Congolese Embassy281 Gray’s Inn RoadLondon WC1X 8QF Telephone: 020 7278 9825

Costa Rican Embassy 14 Lancaster GateLondon W2 3LHTelephone: (020) 7706 8844

Croatian Embassy 21 Conway StreetLondon W1T 6BNTelephone: 020 7387 2022

Cuban Embassy167 High Holborn London WC1V 6PATelephone: 020 7240 2488

Cyprus High Commission 13 St James's SquareLondon SW1Y 4LBTelephone: 020 7321 4100

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Greek Embassy1A Holland Park London W11 3TPTelephone: 020 7229 3850www.greekembassy.org.uk

Grenada High CommissionThe ChapelArchel Road West Kensington London W14 9QH Telephone: 020 7385 [email protected]

Guatemalan Embassy13 Fawcett Street London SW10 9HN Telephone: 020 7351 3042

Guyana High Commission3 Palace CourtBayswater RoadLondon W2 4LP Telephone: 020 7229 7684www.guyanahc.com/ghclondon

HHondurun Embassy115 Gloucester Place London W1U 6JT Telephone: 020 7486 4880

Hungarian Embassy35 Eaton Place London SW1X 8BY Telephone: 020 7235 5218www.mfa.gov.hu

IIcelandic Embassy2A Hans StreetLondon SW1X 0JE Telephone: 020 7259 3999www.iceland.org/uk

Indian High CommissionIndia HouseAldwychLondon WC2B 4NATelephone: 020 7836 8484www.hcilondon.org

Indonesian Embassy38 Grosvenor Square London W1K 2HWTelephone: 020 7499 7661www.indonesianembassy.org.uk

Iranian Embassy in London16 Prince’s GateLondon SW7 1PT Telephone: 020 7225 3000www.iran-embassy.org.uk

Ireland Embassy17 Grosvenor PlaceLondon SW1X 7HRTelephone: 020 7235 2171www.embassyofireland.co.uk

Israeli Embassy 2 Palace GreenLondon W8 4QBTelephone: 020 7957 9500http://london.mfa.gov.il

Italian Embassy14 Three Kings YardLondon W1K 4EHTelephone: 020 7312 2200www.amblondra.esteri.it

Ivory Coast (Côte d’Ivoire) Embassy2 Upper Belgrave Street London SW1X 8BJ Telephone: 020 7201 9601

JJamaican High Commission1-2 Prince Consort RoadLondon SW7 2BZTelephone: 020 7823 9911www.jhcuk.org

Japanese Embassy 101-104 PiccadillyLondon W1J 7JTTelephone: 020 7465 6500www.uk.emb-japan.go.jp

Jordan Embassy6 Upper Phillimore GardensLondon W8 7HATelephone: 020 7937 3685www.jordanembassyuk.org

KKazakhstan Embassy33 Thurloe SquareLondon SW7 2DSTelephone: 020 7581 4646www.kazembassy.org.uk

Kenyan High Commission 45 Portland PlaceLondon W1N 4ASTelephone: 020 7636 2371www.kenyahighcommission.net/

Korean Embassy60 Buckingham GateLondon SW1E 6AJ Telephone: 020 7227 5500www.koreanembassy.org.uk

Kuwaiti Embassy 2 Albert GateLondon SW1X 7JUTelephone: 020 7590 3400

Kyrgyzstani EmbassyAscot House119 Crawford StreetLondon W1U 6BJTelephone: 020 7935 1462www.kyrgyz-embassy.org.uk

LLatvian Embassy45 Nottingham Place London W1U 5LYTelephone: 020 7312 0041www.london.am.gov.lv/en

Lebanese Embassy21 Kensington Palace GardensLondon W8 4QNTelephone: 020 7229 7265

Lesotho High Commission7 Chesham Place Belgravia London SW1 8HN Telephone: 020 7235 5686www.lesotholondon.org.uk

Liberian Embassy23 Fitzroy SquareLondon W1T 6EWTelephone: 020 7388 5489 www.embassyofliberia.org.uk

Lithuanian Embassy2 Bessborough GardensLondon SW1V 2JETelephone: 020 7592 2840www.lithuanianembassy.co.uk

Luxembourg Embassy27 Wilton CrescentLondon SW1X 8SDTelephone: 020 7235 6961

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0Oman Sultanate Embassy167 Queen’s GateLondon SW7 5HETelephone: 020 7225 0001www.omanembassy.org.uk

PPakistan High Commission34–36 Lowndes SquareLondon SW1X 9JN Telephone: 020 7664 9204www.pakmission-uk.gov.pk

Panama ConsulatePanama House40 Hertford StreetLondon W1J 7SHTelephone: 020 7409 2255

Papua New Guinea High Commission3rd Floor14 Waterloo PlaceLondon SW1Y 4AR Telephone: 020 7930 0922www.pnghighcomm.org.uk

Paraguayan Embassy344 High Street Kensington3rd FloorLondon W14 8NS Telephone: 020 7610 4180www.paraguayembassy.co.uk

Peruvian Embassy52 Sloane StreetLondon SW1X 9SP Telephone: 020 7235 1917www.peruembassy-uk.com

Philippine Embassy8 Suffolk StreetLondon SW1Y 4HGTelephone: 020 7451 1800www.philembassy-uk.org

Polish Embassy 47 Portland PlaceLondon W1B 1JHTelephone: 020 87580 4324www.london.polemb.net

Portuguese Embassy11 Belgrave SquareLondon SW1X 8PPTelephone: 020 7235 5331

Moroccan Embassy49 Queen’s Gate Gardens London SW7 5NETelephone: 020 7581 5001www.moroccanembassylondon.org.uk

Mozambique High Commission21 Fitzroy Square London W1T 6EL Telephone: 020 7383 3800www.mozambiquehc.org.uk

NNamibian High Commission6 Chandos Street London W1G 9LU Telephone: 020 7636 6244

Nepalese Embassy12A Kensington Palace Gardens London W8 4QU Telephone: 020 7229 1594www.nepembassy.org.uk

Netherlands Embassy38 Hyde Park Gate London SW7 5DP Telephone: 020 7590 3200www.netherlands-embassy.org.uk

New Zealand High CommissionNew Zealand House80 HaymarketLondon SW1Y 4TQTelephone: 020 7930 8422www.nzembassy.com/uk

Nicaraguan EmbassySuite 31Vicarage House58-60 Kensington Church StreetLondon W8 4DP Telephone: 020 7938 2373

Nigerian High CommissionNigeria House9 Northumberland AvenueLondon WC2N 5BXTelephone: 020 7839 1244www.nigeriahc.org.uk

Norwegian Embassy25 Belgrave SquareLondon SW1X 8QDTelephone: 020 7591 5500www.norway.org.uk

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MMacedonian EmbassySuites 2.1 & 2.2 Buckingham Court75-83 Buckingham GateLondon SW1E 6PETelephone: 020 7976 0535www.macedonianembassy.org.uk

Madagascar Consulate8-10 Hallam StreetLondon W1W 6JETelephone: 0203 008 4550www.embassy-madagascar-uk.com

Malawi High Commission70 Winnington RoadLondon N2 0TXTelephone: 020 8455 5624www.malawihighcom.org.uk

Malaysian High Commission46 Belgrave SquareLondon SW1X 8QTTelephone: 020 7235 8033

Maldives High Commission22 Nottingham Place London W1U 5NJTelephone: 020 7224 2135www.maldiveshighcommission.org

Malta High Commission Malta House, 36-38 Piccadilly, London, W1J OLETelephone: 020 7292 4800 www.mfa.gov.mt

Mauritius High Commission32/33 Elvaston Place London SW7 5NWTelephone: 020 7581 0294

Mexican Embassy16 St George StreetHanover SquareLondon W1S 1FDTelephone: 020 7499 8586

Moldovan Embassy5 Dolphin SquareEdensor Road, ChiswickLondon W4 2STTelephone: 020 8995 6818www.moldovanembassy.org.uk

Mongolian Embassy7-8 Kensington CourtLondon W8 5DLTelephone: 020 7937 0150www.embassyofmongolia.co.uk

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

RRomanian EmbassyArundel House4 Park GreenLondon W8 4QD Telephone: 020 7937 9666

Russian Embassy 6/7 Kensington Palace GardensLondon W8 4QPTelephone: 020 7229 3628www.rusemblon.org

Rwanda Embassy120-122 Seymour PlaceLondon W1H 1NRTelephone: 020 7224 9832 www.ambarwanda.org.uk

SSaint Christopher and Nevis High Commision10 Kensington CourtLondon W8 5DL Telephone: 020 7937 9718

Saint Lucia High Commission1 Collingham GardensSouth KensingtonLondon SW5 0HW Telephone: 020 7370 7123

Saint Vincent and the Grenadines High Commission10 Kensington CourtLondon W8 5DL Telephone: 020 7565 2874

San Marino EmbassyC/o Consulate of the Republic of San Marino, Flat 51,162 Sloane Street London SW1X 9BTelephone: 020 7823 4768

Saudi Arabian Embassy30 Charles StreetMayfairLondon W1J 5DZTelephone: 020 7917 3000www.saudiembassy.org.uk

Senegalese Embassy39 Marloes RoadLondon W8 6LA Telephone: 020 7938 4048www.senegalembassy.co.uk

Serbian Embassy28 Belgrave SquareLondon SW1X 8QB Telephone: 020 7235 9049 www.serbianembassy.org.uk

Sierra Leone High Commission41 Eagle Street, Holborn London WC1R 4TLTelephone: 020 7404 0140www.slhc-uk.org.uk

Singapore High Commission9 Wilton CrescentLondon SW1X 8SPTelephone: 020 7235 8315www.mfa.gov.sg/london

Slovak Embassy25 Kensington Palace GardensLondon W8 4QYTelephone: 020 7313 6470www.slovakembassy.co.uk

Slovenian Embassy10 Little College Street London SW1P 3SHTelephone: 020 7222 5400 South African High CommissionSouth Africa HouseTrafalgar SquareLondon WC2N 5DP Telephone: 020 7451 7299www.southafricahouse.com

Spanish Embassy39 Chesham PlaceLondon SW1X 8SBTelephone: 020 7235 5555

Sri Lankan High Commission 13 Hyde Park GardensLondon W2 2LUTelephone: 020 7262 1841www.slhclondon.org

Sudan Embassy3 Cleveland Row, St James’sLondon SW1A 1DDTelephone: 020 7839 8080www.sudan-embassy.co.uk

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Swaziland High Commission20 Buckingham GateLondon SW1E 6LB Telephone: 020 7630 6611www.swaziland.org.uk

Swedish Embassy11 Montagu PlaceLondon W1H 2ALTelephone: 020 7917 6400

Swiss Embassy16-18 Montagu PlaceLondon W1H 2BQTelephone: 020 7616 6000www.swissembassy.org.uk

Syrian Embassy8 Belgrave SquareLondon SW1X 8PH Telephone: 020 7245 9012 www.syrianembassy.co.uk

TTanzanian High Commission3 Stratford PlaceLondon W1C 1ASTelephone: 020 7569 1470www.tanzania-online.gov.uk

Thai Embassy29-30 Queen’s GateLondon SW7 5JBTelephone: 020 7589 2944www.thaiembassyuk.org.uk

Tongan High Commission36 Molyneux StreetLondon W1H 5BQ Telephone: 020 7724 5828

Trinidad and Tobago High Commission42 Belgrave SquareLondon SW1X 8NT Telephone: 020 7245 9351www.tthighcomm.org.uk

Tunisian Embassy29 Prince’s GateLondon SW7 1QGTelephone: 020 7584 8117

Turkish Embassy43 Belgrave SquareLondon SW1X 8PA Telephone: 020 7393 0202www.londra.be.mfa.gov.tr

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YYemen Embassy57 Cromwell RoadLondon SW7 2ED Telephone: 020 7584 6607 www.yemenembassy.org.uk

ZZambia High Commission2 Palace Gate, KensingtonLondon W8 5NG Telephone: 020 7589 6655 www.zhcl.org.uk

Zimbabwe EmbassyZimbabwe House429 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.

Uruguay Embassy1st Floor125 Kensington High StreetLondon W8 5SF Telephone: 020 7937 4170

Uzbekistan Embassy41 Holland ParkLondon W11 3RP Telephone: 020 7229 7679www.uzbekembassy.org

VVenezuelan Embassy1 Cromwell RoadLondon SW7 2HWTelephone: 020 7584 4206www.venezlon.co.uk

Vietnamese Embassy12 Victoria RoadLondon W8 5RDTelephone: 020 7937 1912 www.vietnamembassy.org.uk

Turkmenistan EmbassySt George’s House14/17 Wells StreetLondon W1T 3PDTelephone: 020 7255 1071

UUgandan High CommissionUganda House58/59 Trafalgar SquareLondon WC2N 5DX Telephone: 020 7839 5783www.ugandahighcommission.co.uk

Ukrainian Embassy60 Holland ParkLondon W11 3SJTelephone: 020 7727 6312www.mfa.gov.ua/uk

United Arab Emirates Embassy30 Prince’s GateLondon SW7 1PTTel: 020 7581 1281 www.uaeembassyuk.net

We offer specialist legal advice in relation to immigration matters. Some of the many

categories we deal with include:-

1. Workvisas(Tier1InvestorsandEntrepreneurs,Tier2SponsoredSkilledWorkersTier2)

2.Appealsandrefusals3. Extensionapplications4.FamilyVisas(spouse,civilpartners,unmarriedpartners,adultdependantrelatives,children)

5. Studentvisas6.Visitvisas7. Settlementapplications8.Naturalisationapplications9. Samedayservice

For further information, please contact: [email protected]

T: 0203 001 2059 www.ukmigrationlawyers.comRegulated by the Solicitors Regulation Authority

28

a peak through the gates at one of the World’s most revered private member golf ClubsThere aren’t many golf clubs in the UK that replicate the US private club model. At most British clubs, visitor play is welcomed as an additional source of income and a way to reduce the cost to members: this is in stark contrast to the classic US clubs, at which access is extremely difficult without an intro-duction from a member.

In the last twenty years, though, a small number of clubs have been created that work on the American model and exclude green fee visitors and corporate days. The first and most successful of these in the UK was The Wisley which opened in the early nineties and was designed by renowned course architect, Robert Trent Jones Jnr.

Located just across the river Wey from the Royal Horticultural Society’s Wisley Gardens, set in such a tranquil area of north - west Surrey, The Wisley is only a 30 minute drive from London's West End and was immediately ranked within the UK’s top 20 by Golf World when it opened in 1991.

Twenty years on and The Wisley is clearly firmly established as one of the World’s leading exclusive private Member golf clubs, attract-ing captains of industry, sport and movie stars amongst its discerning membership. The Wisley is currently the home choice for fourteen tour professionals including some of the world’s lead-ing golfers amongst its membership. Indeed, the club can boast an amazing statistic that ‘at least’ one of its Members has featured in every Ryder Cup since the Club opened and is testimony to its undoubted quality.

The Wisley was the first Robert Trent Jones Jr.’ Course in the UK and has clearly been designed to challenge players of all abilities and features three loops of nine holes which combine to make three 18 hole courses each with a par of 72. Water is an integral feature; the River Wey

borders the undulating fairways and beautifully manicured greens while the lakes provide not only perfect reflection, but also extra challenge. The mark of a Trent Jones’ Course is the unique ability to combine love of nature and passion for the game of golf. The Wisley is a magnificent testament to his skill and creativity.

The Wisley is wholly owned by its sharehold-er Members and despite its exclusivity, seems to have a real ‘club atmosphere’. A wealth of competitions, events and a varied and thriving social scene ranges from family Halloween and pancake nights to a Spanish restaurant night and during our visit preparations were underway for an Italian Ryder Cup night with one of its Members, Francesco Molinari. There appears to be an eclectic mix of nationalities, cultures and backgrounds that binds a common love of the

Golf In The UK

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game of golf, and an appreciation for the finest things in life.

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

Sam Peschier and his team, and fantastic hospitality. Whether it is a quick bite between nines, or a formal dinner with friends and family, you will be served in the renowned and warm Wisley style which its chief executive insists upon and his team follow with such enthusiasm.

The Wisley is a true private members’ golf club with 700 shareholder Members, and shares are only available on the secondary market through a monthly auction. However, we were told that from time to time a limited number of shares become available for rental, usually in circum-stances where the shareholder/member has to move abroad for a period of time. The availability of these shares is limited and may only be used by the renter for a maximum period of 2 years.

The Wisley really does offer an environment and ambience of luxury, elegance and impec-cable service. However, it manages to mix such exclusivity and quality with a relaxed atmosphere evidently enjoyed and appreciated by Members, their family, friends and anybody lucky enough to be their invited guests.

www.thewisley.com

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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 registra-tion for a National Insurance Number, which involves an interview and completion of the nec-essary 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 dif-ficult to get a timely appointment within the NHS.

A patient requiring a specialist referral from their GP either to a Consultant or for investiga-tions within the NHS will have no control over who they will see, or the timing of their appoint-ments, as these will be allocated by the hospital.

This leads us on to the provision of private health-care 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 out-side 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 nor-mally a pre-requisite to use medical insurance. The British Medical Association (BMA) also advises that in most cases it is best practice to ensure it is an appropriate referral.

When seeking a GP referral to a specialist the desire is normally to see the “best of the best” for the patient’s condition. These days it is also necessary to consider the financial implications of the referral, as doctors and hospitals may have differing price lists and the cover on the policy may have capped limits or be restricted to certain hospital/clinics.

The terms/restriction would normally be explained to the patient by the insurance com-pany 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:• Consultationfees• Chargesforroutineinvestigations• Level of surgical fees if surgery likely to be

involved and where they operate.This information is also of importance to those patients without medical insurance who will be paying for their own treatment.

Consultant searches, biogs and feedback are now widely available through Consultant own websites or other private healthcare portals. The patient might also need to consider if a Consultant is affiliated only to one hospital group or has the ability to refer for investigations across a wider network.

Armed with information it should make the conversation with the insurers easier and also ensure that there are no financial surprises once treatment is underway.

Hamish Millar - Commerical and Financial Director 108 Medical Chambers. Email: [email protected]

HealtHcare - accessing HealtHcare in tHe UK

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Moving jobs, moving house, moving countries, moving family, moving children, moving schools = The Big Move.

Here are some important psychological signs to look out for in your family relationship prior to or following a family relocation.

The family is an emotional system and dynamics will change on relocation•

Children will feel temporarily insecure and can develop chronic anxiety•

Adolescents may resent or oppose a move and feel anger •

Anxiety and anger can manifest in a variety of ways •

The at home parent may feel overloaded with their children/teenagers’ negative reactions and behaviours

•Couples can become emotionally distanced from each other

•“ Problems” at school ” may reveal other learning difficulties

•Problems at school may reflect/mirror emotional disturbances at home

•A spouse may become unhappy about the move

•Couples can become split and partnerships de-stabilised

The important issue is to take early action on these problems. Working with a team of psychologists will help the emotional education of family members prior to and during a relocation period. These professionals follow client families from the beginning of their assignment right through to their repatriation, advising and supporting them in managing the challenges of their transition from one culture and country to another. By following

them through to their eventual repatriation, assignment failures can be significantly reduced, importantly families can be assisted in maximising continuing assignment success.

On average we estimate each “assignment failure” costs an employer between 100K •

The overall cost of a typical family relocation service is 4-6K •

Professional services can reduce assignment failure by up to 80%

Simon Dermody: Clinical Director Family Wellbeing and Relocations, 127 Harley Street, London, W1G 6AZ

Telephone 0207 486 2332 Mobile 07515 399932 email: [email protected]

or visit our website at: www.familywelbeingandrelocations

HealtH - FaMIlY

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One of the most crucial and stressful parts of any family’s international relocation revolves around the “other” members of the family – pets!

Very often these “pets” are the family and the whole move will centre on their wellbeing, care, transport and travel plans.

These may range in shape and size from a Californian King Snake named “Adrian”, to a Red Cheeked Water Turtle named “Harold”, or a Hamster named “Mr Nibbles”, to a Horse named Trigger.

Dogs and Cats are still the most common, however, there is an ever increasing range of domesticated pets involved in the moving and relocation process.

Fortunately many multi-national corporations recognise the importance that pet’s play in the family’s resettlement and success of the reloca-tion process, and accommodate the pet transport costs in the relocation budget.

In today’s global market, people & pets are faced with an ever increasing mountain of bureaucracy, red tape, forms, procedures, tests, permits, logistics and transport restrictions that make the stresses of travelling and transporting their pets almost insurmountable!

In a “normal” scenario, if there ever is one, the owner will need to ensure the pet is fully vaccinated and that these are still current. Most countries require vaccinations to be more than 30 days old but less than 365 days old at time of entry.

You may also need to apply for an Import Permit and an Export permit, as well as organis-ing veterinary visits to prepare the pet for any specific country requirements. You will also have to determine if there are any quarantine restrictions applicable for the destination or pre-export tests and waiting periods before arrival. In some cases this can be 6 months or more prior to arrival.

You will have to find out if your pet will even be allowed into the new destination as some countries restrict the number of pets allowed per family, based on the number of human passports available. Certain breeds and species are banned outright.

Owners will also have to purchase special

airline approved travel carriers and ensure the size is correct or the pet maybe refused at departure.

They will also need to find out if the airline accept the pets in the cabin, as excess baggage or as manifest cargo? Some countries only allow shipments as manifest cargo -'pet cabin'.

You will need to find out if there any heat restrictions or temperature embargoes in place as certain airlines and routes cannot accept pets during hot or cold periods.

Pet owners also need to check on how to book with the airline. Airlines normally only accept a Pet Excess Baggage Booking after the owners have confirmed their booking and then there is no guarantee space will be available, and they need to consider how and where they will collect the pet at destination as well as whether the travel carriers will fit into the airport transport vehicle with eve-rything else that is travelling with the family.

This is only the tip of the iceberg! Dependent on the type of pet or the destination there can be a huge amount of preparation, paperwork and permits required.

Without a shadow of a doubt the owners suffer the stresses and strains much more than the pets!

Moving to the UK – What you need to do if you are entering the UK from the EU and listed non-EU countries

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

pet transportation

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

Pets arriving not properly prepared can still be subject to quarantine.

Rabbits & small mammals entering the UK from another EU country do not have to enter quarantine. Rabbits & small mammals enter-ing the UK from any other area must enter quarantine.

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

What you need to do if you are entering the UK from the Republic of Ireland

Under the EU pet movement system, all pet •dogs, cats and ferrets moving between EU Member States must meet the same animal health rules. From 1 January 2012, the requirement is that all pets travelling from the Republic of Ireland to the UK should be microchipped, vaccinated against rabies and accompanied by a pet passportAs both the Republic of Ireland and the UK •have had no indigenous rabies for many decades, compliance checks on pets travel-ling between the two countries will not be applied. Pet owners travelling with their pets should therefore not experience any change on the ground from the 1 January.

What you need to do if you are entering the UK from unlisted non-EU countries

Preparing your dog, cat or ferret

37

Renting a property in the UK can be a daunting experience, and it is important to do your home-work. The best place to start is a lettings agent. It is important that you only look to reputable companies. The types of property available and the lettings agents that deal with them can vary a great deal from one area to another. Unlike many countries such as the United States, where agents are licensed, no such accreditation is required in the UK. In order to avoid “rogue” agents, therefore, it is imperative that you choose an agent that is a member of ARLA (Association of Residential Letting Agents) to ensure that you are getting the most professional advice.

A good starting place is to pinpoint areas in which you want to live, and carry out as much research on the neighbourhood as possible, both by visiting the areas in question and by searching the internet. This will give you an insight into the types of property, the prices, transport links, amenities and schools. Portals such as rightmove.co.uk and zoopla.co.uk are especially helpful.

Whilst rents are normally paid monthly or quar-terly, prices tend to be quoted by the week. In some areas outside London, some agents may quote prices in months. These figures represent pure rent, and do not include utilities or the local Council Tax.

Once you have identified the area in which you want to live, you should speak to letting agents in that area and arrange to view some properties. Remember that properties are usually priced as seen, so if you would like something to be added, taken away or changed, you should let the agent know upon making an offer. Landlords may want more money to make changes, although many are commercially astute and will do minor works if you are offering the asking price, moving in quickly, and are looking to stay for a long time. This is where your negotiation skills will come into play!

Once the offer is agreed, the agent will con-firm the terms in writing, and commence taking references for which there is usually a charge. At this point, the agent may take an Administration or Reservation Fee, which can be a fixed sum or an amount equivalent to a week’s rent. This money is offset against the first month’s rental,

and is to signal your intent to proceed with the tenancy. If you do not proceed with the tenancy, then you may lose this money. The agent should set out the terms under which this money is held clearly in writing.

References are usually taken by asking you to fill out an online form. The type of information required is similar to a credit check required to open a bank account. You will also be asked to provide photo identification.

If you are using a relocation company, they will attend to the negotiations and processes on your behalf. If your company is renting the property on your behalf, they are likely to have their solicitors review the tenancy agreement.

Remember that lettings agents in the UK work for the landlord who is their client, and that they are likely to continue to show the property to other prospective tenants until you have signed the tenancy agreement. Your offer is always made “subject to contract” and both you and the landlord will be able to withdraw from the deal prior to signing. Thus, it is in your interest to move things along quickly. Most agents use digital signature technology which will enable you to sign documents quickly via email.

The initial monies required are the first month’s rent in advance in addition to a deposit equivalent to 6 week’s rent. This deposit is held against unpaid rent, bills and damages. Agents may also typically charge you an Administration Fee for the legal paperwork. The funds must clear by the start date of your tenancy, otherwise you will not be allowed to move into your new home. Within the UK, bank transfers usually take 3 – 5 working days to clear, but remember that transferring money from abroad may take longer. Most agents accept credit and debit card payments, but be sure to check if any time is required for the money to clear so as to avoid any problems.

If the annual rent is less than £100,000 (Assured Shorthold Tenancy), your deposit is protected by law under a tenancy deposit scheme. The deposit is held by the agent and they should provide you with a certificate confirming that

Residential lettings

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document that any damage, dilapidation or other points of note are recorded. As the inventory clerk compiling these documents is independent of both the landlord and the letting agent, the Check-Out Report is used as the basis upon which the land-lord will base any claim against your deposit. It is usual for the landlord and tenant to share the costs of the inventory clerk, typically with the landlord paying for the Check-In and the tenant paying for the Check-Out.

Whilst this sounds like a lengthy process, a professional letting agent can turn the whole thing around in a matter of a day or two, pro-vided that your references and monies are forth-coming. Ultimately the best advice one can give is that you choose an ARLA agent, which will ensure that you are dealt with both profession-ally and fairly.

Nik Madan is the Operations Director at John D Wood & Co., and the Central London Regional Representative of ARLA. Contact him on [email protected] www.johndwood.co.uk

your deposit is registered with such a scheme. Your written consent will be required at the end of the tenancy before any money is taken from your deposit and given to the landlord. If you do not agree with any proposed deductions, you have the right to have your grievance heard by an independent arbitrator. This ensures that your interests are safeguarded.

In instances where the annual rent is over £100,000 or where your company is the ten-ant (Non-Housing Act Tenancy), your deposit will not be covered by such a deposit protec-tion scheme. It is advisable that you check the tenancy agreement carefully to ensure that you understand and are happy with the process for the return of your deposit money; and that you seek advice if you are unsure.

Professional advice is also strongly recom-mended when going through your tenancy agree-ment, bearing in mind that it is a legally binding contract and that there is no one single standard document in use. Generally, the tenancy agree-ment will list the principal details of the tenancy: names and addresses of the landlord and tenant, the start date, end date, duration and the rent payable. The document will also detail what the landlord and tenant are obliged to do and are not to do. There should be a section covering how to end the tenancy, the process for holding and returning the deposit, as well as any specially agreed clauses. English law is complex and can appear somewhat confusing, so it is advisable to have a solicitor check the document on your behalf before you sign it.

Once you have paid the initial funds and signed the tenancy agreement, you have a legally bind-ing contract, and you are bound by the terms of the tenancy agreement. On the day you move in, there will be an inventory carried out of the property. You should attend and meet the inven-tory clerk on site, so that the clerk can walk you around the property and point out the condition of the property and its contents. The clerk will encapsulate their findings and comments in a doc-ument known as an Inventory Check-In Report, a copy of which will be given to you. At the end of your tenancy, the inventory clerk will return and compile a similar schedule of condition called an Inventory Check-Out Report. It is within this

T: 020 7704 6514 E: [email protected]

Great apartments.

Even better service.

40

The UK serviced apartment sector has grown very rapidly over the last 4 years.

Virtually every major UK city can now offer a range of serviced apartments as a serious alter-native to hotel accommodation. The Association of Serviced Apartment Providers (ASAP) can confirm this trend. Its membership has more than doubled in the last 4 years and its 60 members now collectively represent in excess of 12,000 properties in the UK and Ireland.

David Smith, Chairman of the ASAP, con-firms the key reasons for the increased popular-ity in this sector:

‘A serviced apartment is the ideal solution for the business traveller and especially for expatriates relocating to the UK. It provides a fully furnished self-contained flat with separate areas to sleep, work and eat, so it offers a more complete ‘home-from-home’ experience where you can properly relax and enjoy more privacy. A key benefit is the extra space offered – you can expect 30% more space than a comparable standard of hotel room'.

Serviced apartments are a very cost-effective option offering excellent value for money – there are no expensive ‘extras’ to consider such as hotel minibars, restaurants and room service. Guests appreciate the flexibility to prepare their own meals and not be restricted by hotel restau-rant opening times. Many operators provide a generous ‘welcome pack’ of groceries to ensure guests have sufficient food for the first 24 hours of their stay.

Families relocating especially appreciate the more spacious living environment which serv-iced apartments offer. Children, in particular, benefit from having enough room to have more of their personal possessions around them which is so important when settling in to a new coun-try. 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, glass-ware and kitchen utensils. And while most serviced apartments offer a laundry service, families enjoy the convenience of having a washer/dryer provided within their serviced apartment which also saves them money. Bed linen, towels and toiletries will also be sup-plied. A weekly housekeeping service will be included, but a more frequent service can easily be arranged.

There is a wide product choice ranging from studios to 4-bedroom apartments and penthouse suites. Top of the range developments may even offer roof terraces or access to a swimming pool or gym. In this dynamic young industry the vast majority of developments are modern so you can expect contemporary, stylish interiors complete with mood lighting and the latest in-room technology.

Serviced apartments can be booked for one night, one week, or several months with the cost generally decreasing the longer the stay, (for stays of 28+ days the VAT element reduces to only 4%). A further advantage is that even for longer stays, there are no separate utility bills to worry about, since all these costs will be included in the overall price.

Apartments are normally in prime city loca-tions, 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.

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

Key Benefits of Using serviced ApArtments

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When planning a move abroad, tax may well be low on the list of priorities. “Where will I live?”, “How much will I be paid?” and “Will I like the people?” will no doubt be more pressing concerns.

That said, for those coming to the UK, either on secondment or a more permanent basis, some careful pre-arrival tax planning would often be helpful. At the very least, this should ensure that you are compliant with the law, and at best can provide significant financial savings.

What follows is a summary only of what can be a complex regime. It therefore aims to provide general guidance only, and employers and indi-viduals should each seek specific advice on their circumstances as appropriate.

The Basics• The UK tax year runs from 6 April to 5 April,

and the regime relies heavily on the concepts of residence and domicile (see below) to establish the extent to which an individual’s worldwide income and gains are taxable in the UK.

• The main direct personal taxes in the UK are Income Tax, Capital Gains Tax and Inheritance Tax, and each of these are consid-ered in turn below.

• Generally, tax and National Insurance contribu-tions on employment income are collected via the Pay As You Earn (PAYE) system and paid over to HMRC by your employer, though often this will not take into account any reliefs/allow-ances that may be due to you in the year.

• Whether or not you need to file a tax return

depends on personal circumstances, but generally UK residents with overseas aspects to their affairs and those with UK taxable income in excess of £100,000 are required to file. An individual who has reason to submit a tax return should notify HMRC of this obligation by 6 October following the tax year for which the return is required.

• A UK tax return is due on 31 January follow-ing the tax year, e.g. a 2013/14 tax return is due by 31 January 2015, assuming that the return is filed electronically. Most taxpayers now file their returns online, but it is still pos-sible to submit a “paper” return; the deadline for paper returns is 31 October following the end of the tax year.

• Any tax due is generally payable on 31 January following the tax year. Those with significant tax liabilities not withheld “at source” (e.g. via PAYE) may be required to make payments twice yearly.

• HMRC impose unpalatable penalties on indi-viduals who fail to submit tax returns on time and/or pay the associated tax due, and UK places the responsibility for compliance firmly at the taxpayer’s door.

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

TAXATION OF FOREIGN NATIONALS WHO COME TO LIVE IN THE UK

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

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

naTional insuRance conTRiBuTions (nic)National Insurance is the UK’s system of social security. Whilst many see it as just another tax, these contributions build up your entitlement to state benefits such as a state pension, job seekers’ allowance, and other categories of “state aid”.

Employees pay NIC alongside their income tax each month via PAYE, at rates of 12% (income of £7,755 - £41,450) and 2% (£41,450+) in the 2013/14 tax year. The employer is also obliged to pay contributions of 13.8% of an individual’s total pay in excess of £7,696 per year to HMRC.

Those arriving from other countries may be able to claim exemption from NIC due to a social security agreement, or as a result of EU legisla-tion. Those working regularly in one or more EU country should also have particular regard to the EU rules for multi-state workers.

Residence and domicile An individual’s liability to personal taxation in the UK depends largely on that person’s tax resi-dence and domicile status, and on other factors such as the situs of assets (the place where they are located for tax purposes) and the source of income and capital gains.

why is my residence important for uK tax purposes?A UK resident is potentially liable to UK Income

Tax and Capital Gains Tax on worldwide income/gains. However, if you are not UK resident:• You will only be subject to UK tax on UK source

income, e.g. employment income relating to UK duties, rental profits from UK property interests, UK bank interest and dividend income

• Your foreign income will not be liable to UK tax; and

• You will not be liable to UK Capital Gains Tax, subject to certain anti-avoidance rules.

when do i Become uK ResidenT?From 6 April 2013, the UK will apply a Statutory Residence Test to determine whether an individ-ual is resident in the UK or not. For the purposes of the test, a distinction is to be made between three classes of taxpayer: “arrivers”, “leavers” and those working full-time outside the UK.

We are concerned here primarily with “arriv-ers”, who are defined as individuals who have not been UK tax resident in any of the previous three UK tax years. The rules for “leavers” will also be relevant for expatriates seeking to break UK tax residence of course.

Some safe-harbour rule applies to those “arriv-ers” with limited presence in the UK, and you will be treated as not resident in the UK if:• You were not resident in all of the previous

three UK tax years and present in the UK for fewer than 46 days in the current tax year; or

• You were resident in one or more of the previ-ous three tax years and present in the UK for fewer than 16 days in the current tax year; or

• You work overseas full time and: - Work in the UK for no more than 30 days

(a work day in this context being any day where an individual does more than three hours of work); and

- You spend no more than 90 days in the UK. The last category above is likely to be help-ful to short-term business visitors to the UK in particular.

Outside of the safe-harbour provisions, a sliding scale of time spent in the UK applies to establish when individuals will be treated as resi-dent. For “arrivers” this depends on how many of 4 factors are relevant to them:1. Whether your family is UK resident

This broadly refers to your spouse/civil

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

how is my domicile relevant for uK tax purposes?Non-UK domicile or “non-dom” status is gen-erally favourable from a UK tax perspective, particularly as it allows you to opt into the remittance basis of taxation. In essence, rather than paying tax on a worldwide basis as a UK resident, your overseas income and gains are then only taxed in the UK if they are “remitted” to the UK.

income Tax and capital Gains TaxYour domicile status may affect what Income Tax and Capital Gains Tax you pay in the UK if both of the following apply:• You are a UK resident and are not domiciled in

the UK• You have foreign income or foreign capital

gains.If above applies, you will have the ability to choose whether your foreign income and capital gains will be taxed on either the “arising basis” or on the “remittance basis”.

• Arising basis

By default, a UK resident is subject to tax on the “arising basis”, meaning that they are sub-ject to tax on worldwide income and gains in the tax year in which they arise. Any non-UK tax paid in respect of foreign source income or gains is generally deductible against the UK tax payable, however

• Remittance basisThe “remittance basis” gives non-UK domi-ciled individuals the opportunity to shelter their foreign source income and gains from UK tax on the proviso that they do not “remit” the funds to the UK, at which point a UK tax charge

partner and minor children, with certain specific exclusions (for example, spouses/civil partners who are separated).

2. Whether you have ‘substantial’ employment in the UKThis is a different test to the full time work abroad, and means working in the UK for more than 40 days in a tax year (again, a day is three hours work).

3. Whether you have ‘accessible’ accommoda-tion in the UKThe test is one of accessibility rather than ownership, which then covers situations where accommodation can be available to an indi-vidual, even if it is owned (and occupied) by someone else. The accommodation must, however, be used as a residence.

4. Your presence in the UK in the previous two tax yearsThis factor is satisfied if an individual has been in the UK for 90 days or more in either of the two previous tax years.

An “arriver’s” resident status is then dictated by the number of days on which they were physically present in the UK on midnight, and the number of factors that they meet in a given tax year.

can i be resident in more than one country at the same time? It is possible to be resident in the UK and another country at the same time, which amounts to “dual residence”. In many cases there will be a double taxation treaty between the two countries of residence which should ensure that you gener-ally don't pay full tax twice on the same income or capital gains.

Broadly speaking, where an individual is dual resident, a treaty divides the taxing rights and provides for a foreign tax credit to be claimed in one jurisdiction to avoid double taxation. Where the UK does not have a treaty with another coun-

44

mitigate, if not eradicate, any potential exposure.The above refers to IHT payable in the event

of death. Certain lifetime gifts, particularly those involving trusts, may also have an IHT impli-cation and specific advice should be sought as appropriate. Certain circumstances such as mixed domicile marriages and assets in multiple jurisdictions can require complex wills and life-time planning, however.

okay, so how do i know what my domicile is?Questions of domicile can be complex, but broadly an individual is domiciled in the juris-diction which he regards as his homeland and many foreign nationals living in the UK will have a good case for claiming to be non-UK domiciled. It is important to note that domicile is not the same as nationality or residence.

An individual cannot at any time be without a domicile, nor can he have more than one domi-cile at the same time. An exception to this arises where an individual is “deemed domiciled” in the UK for inheritance tax purposes (see above), as their actual domicile can be elsewhere.

There are three types of domicile:• domicile of origin• domicile of dependence• domicile of choice.

domicile of originEveryone acquires a domicile of origin at birth, and this is normally governed by your father’s domicile. However, if your parents were not married when you were born, your domicile of origin comes from your mother.

An individual’s domicile of origin is difficult to lose and will always continue to apply in the absence of a clear domicile of choice or domi-cile of dependency being acquired (see below). Therefore if you have a domicile of origin out-side the UK, this is likely to still apply after mov-ing to the UK unless you intend to remain in the UK permanently or indefinitely, and you sever all ties with your original domicile of origin.

domicile of dependenceThe domicile of a dependent person follows and changes with the domicile of the person on

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

inheRiTance TaxUK domiciled individuals are liable to UK Inheritance Tax (IHT) on their worldwide estate. Each individual is entitled to a ‘nil rate band’ (currently £325,000) which is taxed at 0%, with the remainder of the estate taxable at 40%.

By contrast, a non-UK domiciled individual is only be liable to IHT in respect of UK assets, and a home in the UK is therefore often the most sig-nificant cause of IHT exposure for a non-dom, but this can be managed with appropriate planning.

Non-UK assets in a non-dom’s estate should be outside the scope of IHT, but individuals who are otherwise not domiciled in the UK are treated as UK domiciled (“deemed domiciled”) for IHT purposes if they have been resident in the UK for 17 out of the last 20 tax years. Their worldwide estate is then liable to IHT; again, careful planning can usually

45

least that the pay relating to non-UK workdays must be paid direct into a non-UK bank account and not then remitted to the UK, but this can allow an individual who spends, say, 25% of his working time outside the UK to reduce his UK tax burden by up to one-quarter.You will need to complete a tax return and claim the remittance in order to claim this relief, however, which does mean the loss of the tax-free allowances as above so may not always be beneficial. Careful bank account structuring and record keeping will also be required to ensure that any claim can with-stand a potential challenge by HMRC.

• But what if I won’t be travelling much for work, or I need access to all of my salary here?If you are assigned to the UK by a foreign employer for 2 years or less, you may be able to claim a deduction for your housing costs and other expenses of living in the UK under what is known as “Detached Duty Relief”. It is worth considering the length of your assign-ment before you arrive with this in mind, i.e. a 24 months or less may be more attractive than a longer-term.Again, you will need to claim this relief via your tax return for the relevant period.

• I am a US citizen moving to the UK. Is there anything I need to be aware of? The US is one of the few countries to tax indi-viduals based not only on their US residency sta-tus but on their citizenship. This means that US citizens (and Green Card holders) living outside of the US are still required to file an annual US tax return with the IRS, and a US person moving to the UK will typically have considerably more to think about than other expatriates. The annual filing obligation persists even if a US citizen has little or no US source income and whether or not there is ultimately a US tax liability after credit is claimed for non-US taxes. The requirement to file a tax returncan therefore be an administrative requirement that comes with US citizenship as much as anything, but heavy penalties can apply for non-compliance nonetheless.Alongside the tax return obligation, there are other non tax based potential report-ing requirements for the US citizen. One of

whom they are dependent (usually their father). If you are legally dependent on another person, for example because you are a child under the age of 16, your domicile will change if the per-son on whom you are dependent changes their domicile, e.g. if he or she establishes a domicile of choice.

In addition, if you are a woman and you were married before 1974 you automatically acquired and retain the same domicile as your husband (until the husband’s death or divorce).

domicile of choice - changing your domicileAfter the age of 16, it is possible to establish a domicile of choice. In practice, this requires an individual to sever all connections with his domi-cile of origin and establish ties in a new jurisdic-tion. It is therefore relatively uncommon, particu-larly as any evidence that an individual intends to return to his domicile of origin is likely to prevent the establishment of a domicile of choice.

some frequently asked Questions...• My employer is sending me to the UK for

a couple of years to work in their London office, but I will also be travelling for work a lot; are there any tax breaks available for me?The answer is, yes, depending on how the move is structured and your personal circumstances. Other than the remittance basis of taxation as above, one particularly valuable tax-break for expatriates is “overseas workdays relief”. This can apply to employees who have arrived in the UK having not been UK resident during any of the previous 3 UK tax years, and who perform duties of a single employment both inside and outside of the UK.Whilst earnings arising from UK duties remain fully taxable in the UK, income attributable arising from non-UK duties may then be tax-able only to the extent that they are remitted to the UK. Typically, earnings are apportioned between UK and non-UK duties based on weekdays spent in the UK and overseas for this purpose.There are a number of further provisos, not

46

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

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

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

the most common of these is the Report of Foreign Bank Accounts, or “FBAR” (Form TD F 90-22.1).

what is an fBaR? If you have an interest in or signatory author-ity over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the US Bank Secrecy Act may require you to report the account each year.

In very general terms, a US person who has:1. A financial interest in one or more non-US

bank accounts or;2. Signatory authority over one or more non-US

bank accounts: will have a requirement to file an FBAR if the aggregate balance of all foreign financial accounts was in excess of $10,000 at any point during the calendar year.The form is filed with the US Department of

Treasury directly, and does not form part of your tax return. The form is due to be filed by 30 June annually.

But if i am paying tax in the uK and in the us, am i not being double taxed?The interaction of the UK and US tax systems also needs careful handling, and the applica-tion of the UK/US tax treaty is often important. There may even be a third jurisdiction to bear in mind in terms of establishing taxing rights and claiming appropriate foreign tax credits, where the source of income arises outside both the UK and the US.

Having your US and your UK returns pre-pared by the same preparer can help to keep compliance costs down as well as well as being less time consuming for you.

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

Free Tax Seminar Monday 3rd February 2014 at The Corporate Relocation

Conference & ExhibitionHotel Russell, Russell Square,

Bloomsbury, London.For more information and to book your

free place please contact: [email protected]

If you would like extra copies of

The Expatriates Guide to Living in the UK

please contact: [email protected]

UK AIRPORTSLondon: Heathrow Airport – 0844 335 1801www.heathrowairport.com

Gatwick Airport – 0844 335 1802www.gatwickairport.com

Stansted Airport – 0844 335 1803www.stanstedairport.com

London Luton Airport – 01582 405100www.london-luton.co.uk

London City Airport – 020 7646 0000www.londoncityairport.com

Midlands: Birmingham International Airport – 0844 576 6000www.birmingham-airport.co.ukCoventry Airport – 024 7630 8600www.coventryairport.co.ukEast Midlands Airport – 0871 919 9000www.eastmidlandsairport.comNorwich International Airport – 01603 411923www.norwichairport.co.uk

North of England: Blackpool International Airport – 0844 482 7171www.blackpoolinternational.comDurham Tees Valley Airport – 08712 242 426www.durhamteesvalleyairport.comHumberside Airport - 01652 688 456www.humbersideairport.comIsle of Man Airport – 01624 821 600www.iom-airport.comLeeds Bradford International Airport - 0113 250 9696www.lbia.co.ukLiverpool John Lennon Airport – 0871 521 8484www.liverpoolairport.comManchester Airport – 0871 2710 711www.manchesterairport.co.ukNewcastle International Airport – 0871 882 1121www.newcastleairport.comRobin Hood Airport Doncaster Sheffield –0871 220 2210www.robinhoodairport.com

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

Southern England: Southampton Airport – 0844 481 7777 www.southamptonairport.com

Wales:Cardiff International Airport – 01446 711 111www.cwlfly.comSwansea Airport – 01792 204 063www.swanseaairport.com

Channel Islands:Alderney Airport www.flyalderney.comGuernsey Airport – Tel: 01481 237 766 www.guernsey-airport.gov.gg Jersey Airport – 01534 446 000 www.jerseyairport.com

AIRPORT TRAINSGatwick Express www.gatwickexpress.co.ukTelesales : 0845 850 1530

Heathrow Express www.heathrowexpress.co.ukCustomer Services: 0845 600 15 15

Stansted Express www.stanstedexpress.comCustomer Services: 0845 600 7245

Luton Airport Trains Call National Rail for times and fares on 0845 748 4950

EUROSTAR TRAINSwww.eurostar.comTelesales: 08705 186 186Direct 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 RAILFor general rail enquiries, timetable and fare information call 08457 48 49 50or visit www.nationalrail.co.uk

TRANSPORT FOR LONDONwww.tfl.gov.ukFor 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.

travel: air, rail & london

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