Prof Rogers

Thanks for your comments Clive. Yes I had read about the availability aspect of the accommodation tie. I should have elaborated. My plan would have been to transfer property to one of my children and then never spend any nights there again. I was assuming that by doing that I would lose the accommodation tie. In relation to your second comment, as said property is currently my and my wife's primary residence I presumed that this would not come under CGT if I was simply transferring it to one of my children after I had left.

Hi. If someone is living permanently overseas as a non UK tax resident, are they allowed to send monies obtained abroad to their UK relatives, which would be UK bank accounts, without any tax repercussions? Thanks.

Hi HMRC. I have been looking into going abroad and becoming a Non Tax Resident of UK in order to realise Capital Gains. As I have 3 "Sensitive Ties" I believe I would only be allowed 45 days a year in the UK. (I have my spouse, my house and 90 day tie). My question is: Would it be as simple as transferring my house to one of my children to give myself 2 "Sensitive Ties", and then I would be allowed 90 days a year in UK? Or are there any rules or caveats to this that would forbid me? NB Once the 90 day tie dropped off (after 2 years) I believe I would then be allowed 120 days a year in UK (with just the 1 tie... spouse)? I also understand that I would have to comply for 5 full tax years after the year in question of realised Capital Gains in order to legally and correctly avoid it. I appreciate any guidance you can give on the house transfer issue ... AND if I have got anything above wrong. Many thanks.