Cross-Border Wealth Planning for Lawyers (2026): Tax, Currency, Pensions, and Estate Planning
Cross-border wealth planning for lawyers in 2026 is a system for controlling where tax, currency, pension rules, and estate friction bite when you live abroad. It combines residency-aware tax planning, a currency policy, portable pension and investment structures, and estate execution that works across jurisdictions. It suits UAE-based lawyers with UK, US, or South African ties.
At a glance
- Map your jurisdictions and “next move” risk before you optimise anything
- Build a currency policy for spending, investing, and repatriation timing
- Separate pension decisions: DC consolidation, DB transfer risk, drawdown sequencing
- Make estate planning executable: wills, nominations, asset map, first-90-day liquidity plan
- Treat employer benefits and bank accounts as fragile, not permanent
- Run one annual cross-border review plus trigger reviews for moves and promotions
People Also Ask
- What is the best cross-border wealth planning strategy for lawyers in the UAE?
- How do I avoid UK tax mistakes when moving back from the UAE?
- Can I draw my UK pension tax-free while living in Dubai?
- How should expat lawyers manage currency risk across GBP, USD and AED?
- Do I need a UAE will if I have a UK will?
- How does UK inheritance tax apply to expats in 2026?
A Practical Cross-Border Framework for Lawyers in the GCC
Cross-border wealth planning sounds like an optional upgrade.
Until the day your life moves.
For lawyers abroad, that move is not theoretical. It is career reality:
- partnership track or lateral move
- in-house transition
- a second posting
- repatriation to the UK
- a third-country move for schooling, ageing parents, or lifestyle
The wealth problem is not that you cannot earn. Most lawyers can.
The wealth problem is that your assets, tax position, and estate execution often live in different countries, different currencies, and different rulebooks. When they clash, you lose money through friction, not markets.
I am Josh, a financial planner specialising in expats in the Middle East. I join the dots across pensions, investments, tax, currency, insurance, and estate planning so clients stop guessing and start making confident decisions. I am authorised and able to advise clients across the Middle East, the UK, and the USA, which matters for continuity when families move.
This is a balanced framework. Not every optimisation is worth doing. Some changes create more cross-border risk than they remove. The goal is a plan that stays robust when the next move happens.
Cross-border wealth planning for lawyers in 2026
If you strip it back, cross-border wealth planning is one outcome:
You control where tax, currency, pensions, and estate rules bite.
Most expat planning failures happen because people optimise a single piece in isolation:
- investing without a currency policy
- pensions without a repatriation plan
- estate documents without beneficiary alignment
- tax residency without asset structure and timing
For lawyers, the fix is not a bigger spreadsheet. It is a system with four connected parts:
- Tax and residency control
- Currency policy
- Pension and investment structure
- Estate and execution planning
Why expats in the Middle East need to think differently
Living in the UAE changes the default assumptions that many UK lawyers still carry:
- You can go years without thinking about tax because there is no UAE income tax on employment income. That can create complacency about the next jurisdiction.
- Benefits can be employer-led: medical cover, death-in-service, end-of-service style cash flows. Those are not portable assets.
- Your assets become multi-currency by default: AED spending, GBP legacy assets, USD investing. Without a policy, you drift into accidental currency concentration.
- Estate execution has extra friction. Cross-border families often have assets and beneficiaries in multiple jurisdictions, which increases delay risk when liquidity matters most.
The “best” move for a UAE-based lawyer is rarely the cleverest. It is the move that still works if you return to the UK, move to Europe, or take a posting elsewhere.
Five worked examples with numbers
Worked example 1
Situation
A 38-year-old employed lawyer in Dubai earns AED 70,000 per month total compensation. They have GBP 420,000 across UK pensions and ISAs, USD 180,000 invested offshore, and AED 250,000 cash. They expect to stay in the UAE for five years, then may return to the UK.
The hidden risk
They invest without a repatriation timeline, and they treat UK tax as a “future problem”. They also hold most growth assets in USD while their likely future liabilities include GBP housing and school costs.
The numbers
- Total invested assets (GBP equivalent): about £560,000
- Target annual investment addition: AED 240,000 (about £52,000 at 4.6 AED/GBP)
- If they return in five years and become UK resident again, the timing of disposals and income flows can matter.
- Currency mismatch risk: if GBP strengthens 15% versus USD near the repatriation date, the GBP value of USD assets falls by about 13% in GBP terms, even if markets are flat.
The planning logic
Repatriation risk is a planning variable, not an inconvenience. Currency is part of that.
A clean solution approach
- Set a five-year repatriation “decision window” and plan disposals and cash flows around it.
- Build a currency policy: what must be GBP-linked (future UK costs), what can be USD-linked (global investing), what must remain AED (current spending buffer).
- Consolidate pensions and align beneficiary nominations while you have time and optionality.
Takeaway
For expat lawyers, timing and currency often matter more than fund selection.
Worked example 2
Situation
A 46-year-old law firm partner in the UAE has AED 1.8m annual drawings. They have a UK defined benefit pension promising £17,000 per year from 65, with a CETV of £510,000. They also have £900,000 in DC pensions and investments.
The hidden risk
They treat the DB pension as “small” and view the CETV as a bonus. They underestimate the value of inflation-linked income and spouse benefits, and they assume flexibility is always better.
The numbers
- DB income: £17,000 per year from 65
- CETV: £510,000
- A framing proxy: at 25x income, £17,000 is about £425,000 of secure income capability (not a valuation).
- If transferred and drawn at 4% initially, £510,000 might support £20,400 initially, but now the partner carries sequence risk and longevity risk.
The planning logic
A DB transfer is not a platform upgrade. It is a retirement model change. If you already have flexible capital, you often need secure income more than more flexibility.
A clean solution approach
- Treat the DB pension as part of the “income floor”.
- Build the retirement plan both ways and stress-test bad sequences.
- If exploring transfer, follow the regulated advice process and focus on income outcomes, spouse protection, and longevity risk, not CETV size.
Takeaway
For many lawyers, the best cross-border strategy is to simplify DC assets and leave the DB income intact.
Worked example 3
Situation
A 55-year-old lawyer plans to move from the UAE back to the UK in 18 months. They want to start UK pension withdrawals at 57 from a £1.2m DC pot and expect to draw £60,000 per year.
The hidden risk
They take an early flexible payment while paperwork is incomplete and get emergency tax withheld. They also mis-time the move so they become UK resident in a year they make large disposals.
The numbers
- DC pot: £1,200,000
- Planned annual draw: £60,000
- First-payment error: emergency tax can create unnecessary withholding and a reclaim process, creating cash-flow stress during relocation.
- Liquidity runway target: 12 months essential spending in the currency they will spend immediately after the move.
The planning logic
The first withdrawal is a process event. Residency timing is a cash-flow event.
A clean solution approach
- Plan the move date and first withdrawal date together, not separately.
- Prepare the provider and HMRC process for correct withholding treatment where applicable.
- Build drawdown using three buckets: cash runway, stability assets, growth assets.
- Avoid large ad hoc withdrawals during residency transition years.
Takeaway
The costly mistake is usually administrative and timing-driven, not investment-driven.
Worked example 4
Situation
A British couple, both lawyers in the GCC, have a combined net worth of £2.6m across UK pensions, UAE property, and investments. They have children and cross-border assets. Their wills exist but were not built as a system.
The hidden risk
They have wills, but nominations and asset ownership do not align. Liquidity is not planned, and the “first 90 days” after a death is unmodelled.
The numbers
- Assets: £2.6m
- Immediate liquidity need if one spouse dies: £120,000 (school fees, travel, legal costs, buffer)
- Two pension nominations still list a parent, not the spouse
- UAE property is held in a way that could create delay for transfer or sale without prior planning
The planning logic
Estate planning is execution. Beneficiaries and access are as important as documents.
A clean solution approach
- Align wills, guardianship, pension nominations, and insurance beneficiaries.
- Create an asset map and an executor pack.
- Build a first-90-day liquidity plan so the survivor is not forced to sell assets in panic.
Takeaway
Cross-border wealth fails at the seams between documents, not in the documents.
Worked example 5
Situation
A 34-year-old single lawyer in Dubai has no dependants and no debt. They are pitched a complex offshore structure, multiple policies, and “optimised” planning because they are a high earner.
The hidden risk
They buy complexity that does not solve a real problem. Premiums and fees crowd out saving and investing, and the structure becomes hard to unwind when they later move countries.
The numbers
- Proposed fixed monthly commitments: AED 6,000
- If invested instead at 6% net for 20 years: roughly AED 2.7m to AED 2.8m (order of magnitude)
- Actual needs today: emergency fund, a simple global investment plan, basic income protection if appropriate, and a clear pension consolidation strategy
The planning logic
Planning is not about doing more. It is about doing the right few things at the right time.
A clean solution approach
- Do not proceed with high-commitment products without a clear objective.
- Build the base system: cash buffer, portable investing, pension consolidation, and documentation hygiene.
- Reassess only when a dependency or liability appears.
Takeaway
Sometimes the best cross-border plan is to avoid complexity and build wealth with discipline.
Cross-border wealth planning for lawyers in real life
How it works in practice
A lawyer-proof cross-border plan runs in this sequence:
- Clarify jurisdictions: where you live now, where you may live next, and where assets sit
- Confirm tax residency position and timing windows
- Set a currency policy for spending and investing
- Choose portable structures for pensions and investments
- Build estate execution: documents, beneficiaries, asset map, liquidity plan
- Run annual reviews plus trigger reviews for life events
The key moving parts
- Tax residency and timing, especially in move years
- Asset location and reporting obligations
- Currency exposure and conversion policy
- UK pension structure: DC consolidation, DB decisions, drawdown process
- Beneficiary alignment across pensions, insurance, and wills
- Liquidity planning for relocations and death events
- Costs and friction: platform fees, FX spreads, and exit penalties
Trade-offs
- Portability often means choosing “good enough everywhere” over “perfect somewhere”.
- Complexity can improve one outcome but worsen administration, costs, and relocation risk.
- Some tax optimisations create future-move fragility, which is often not worth it for lawyers.
What can go wrong
- You become UK resident again unexpectedly and trigger tax on income or gains you assumed were “offshore”.
- You hold everything in USD, then retire in GBP or EUR and suffer purchasing power shocks.
- You transfer a DB pension for the wrong reason and lose secure income you cannot replicate.
- You have wills but beneficiaries are wrong and liquidity is delayed.
- Your plan becomes platform-dependent, and the platform later restricts servicing for your country.
When it is not suitable
This “portable system” approach may not be suitable if:
- you are a US person and proposed structures increase US reporting and tax complexity without clear benefit
- your biggest decision is a DB transfer where specialist modelling dominates the plan
- your time horizon is short and you need certainty rather than flexible optimisation
- you are in a high-stakes business sale where bespoke structuring is required
Checklist: How to evaluate this properly (short, decisive)
- Have I mapped current and future jurisdictions that could apply to me?
- Do I know my likely move timeline within 12–24 months?
- Do I have a written currency policy for spending and investing?
- Are pensions consolidated and are DB decisions treated separately?
- Do I know how I will access pension income without avoidable withholding?
- Are beneficiaries aligned across pensions, insurance, and wills?
- Do I have an asset map and a first-90-day liquidity plan?
- Can my plan survive a move back to the UK and a third-country move?
What gets overlooked
- The move year is when most tax damage happens, not the steady years
- “Offshore” does not mean invisible. Reporting and residency timing matter
- Currency risk is often larger than market risk over 12–24 months
- Pension beneficiaries and nominations can override assumptions in wills
- Platform servicing risk for non-residents is real and can change
- Emergency tax withholding on first flexible pension withdrawals is avoidable but common
- DB pensions often include spouse benefits you cannot cheaply replicate
- Estate plans fail because nobody can access cash quickly, not because wealth is missing
- Costs hide in FX spreads and layered fees, not just fund charges
- The plan is not reviewed after promotion, partnership, divorce, children, or relocation
How to stress-test what you already have
- List every asset and account by jurisdiction and currency
- Confirm tax residency position and likely move date windows
- Stress-test a move back to the UK tomorrow: what becomes reportable or taxable?
- Stress-test a third-country move: does your structure still work?
- Review total costs: platform fees, fund costs, advice fees, FX spreads
- Check pension structure: DC consolidation status, DB benefits identified, transfer advice requirement understood
- Check drawdown readiness: cash runway, withdrawal order, tax process, currency conversions
- Check beneficiaries and nominations on every pension and policy
- Confirm wills and guardianship cover your real family reality
- Build an executor pack and asset map with contacts and instructions
- Stress-test currency: 10–15% move in GBP/USD and GBP/AED and see what breaks
- Stress-test markets: 30% equity drop in year one of drawdown planning
- Check counterparty risk: bank concentration and custodian dependence
- Confirm review cadence: annual plus triggers for major life changes
- Confirm documentation storage: secure, accessible, and known to the right people
Common mistakes
- Treating tax residency as a once-a-decade admin task
Why it matters: the move year is where most mistakes compound. - Investing without a currency policy
Why it matters: purchasing power can move against you even with good returns. - Consolidating pensions without checking safeguarded features
Why it matters: you can lose valuable rights permanently. - Transferring DB pensions for flexibility when you already have flexible capital
Why it matters: you give up secure income you may need later. - Starting drawdown without preparing the first-payment process
Why it matters: emergency withholding can disrupt cash flow during transitions. - Assuming wills control everything
Why it matters: pensions and insurance often depend on nominations and scheme rules. - Ignoring liquidity planning for death or incapacity
Why it matters: families panic-sell assets when cash access is delayed. - Concentrating banking and custody risk
Why it matters: account freezes and servicing issues are operational risks. - Overusing complex structures too early
Why it matters: fees and portability risk can crowd out wealth building. - Not reviewing the plan after life upgrades
Why it matters: promotion and partnership often increase fixed commitments faster than people notice.
Common objections
“I live in the UAE, so tax planning is basically irrelevant.”
Emotional logic
You feel sheltered by a simple local tax environment.
Practical risk
A move year can re-price years of decisions overnight.
Next step
Map the next jurisdiction and plan your timing windows 12–18 months ahead.
“I earn well, so I don’t need to worry about currency.”
Emotional logic
High income feels like a buffer against everything.
Practical risk
A 10–15% currency move can dominate a year of investment returns.
Next step
Write a currency policy for spending and investing and stick to it.
“My UK pension can wait. It’s a future problem.”
Emotional logic
It feels slow and administrative, not urgent.
Practical risk
Fragmentation, lost protections, and nomination errors become irreversible later.
Next step
Inventory and consolidate DC pensions now, and isolate any DB decision.
“I should transfer my DB pension because the CETV looks high.”
Emotional logic
A large number triggers opportunity bias.
Practical risk
You may be swapping inflation-linked lifetime income for sequence and longevity risk.
Next step
Model both outcomes and treat the DB as part of the income floor first.
“I have a will, so my estate plan is done.”
Emotional logic
A will feels like the master document.
Practical risk
Beneficiary nominations and asset access often drive real outcomes.
Next step
Audit nominations and build an executor pack and liquidity plan.
“Offshore investments are automatically tax-efficient.”
Emotional logic
Offshore sounds like optimisation.
Practical risk
Residency and reporting rules decide tax outcomes, not labels.
Next step
Align structure with your likely residency path, not today’s marketing pitch.
“I can sort all this out when I move back to the UK.”
Emotional logic
Deferring avoids complexity now.
Practical risk
Rushed decisions during a move year create permanent tax and structure damage.
Next step
Start the repatriation plan 12–18 months before the move.
“Cross-border planning is for ultra-wealthy people.”
Emotional logic
It feels like a private bank problem, not a professional problem.
Practical risk
Even mid-level wealth can be derailed by tax timing, currency, and estate friction.
Next step
Build the simple base system before you add complexity.
Decision framework
- Map your jurisdictions: residence, citizenship, assets, and likely next move
- Confirm tax residency position and identify move-year risk points
- Build a currency policy for spending, investing, and repatriation timing
- Consolidate DC pensions and identify DB and safeguarded benefits
- Decide the role of DB income as part of the secure income floor
- Choose a portable investment structure and keep costs measurable
- Build a drawdown system: cash runway, stability, growth, withdrawal order
- Align estate planning: wills, guardianship, nominations, asset map
- Create a first-90-day liquidity plan for death or incapacity
- Set review cadence: annual plus triggers for relocation and life changes
Checklist titled exactly: If you only do 3 things this week
- Write a one-page map of jurisdictions and assets by currency and location
- Inventory pensions and identify any DB or safeguarded benefits immediately
- Audit beneficiaries across pensions and insurance and build a basic executor pack
Self-diagnostic
Points system
- Yes = 1 point
- No = 0 points
Total possible points: 12
- I can list all jurisdictions that could affect me: residence, citizenship, assets.
- I have a clear view of my likely next move within 24 months.
- I have a written currency policy for spending and investing.
- I have consolidated DC pensions or have a clear consolidation plan.
- I have identified any DB pensions and understand the income they provide.
- I have modelled my plan for both staying abroad and returning to the UK.
- I have a drawdown system, not just a withdrawal number.
- I understand how first pension withdrawals are taxed and processed.
- Beneficiaries and nominations are correct across pensions and insurance.
- My wills and guardianship planning are aligned across relevant jurisdictions.
- I have an asset map and an executor pack that someone else can use.
- I have a review cadence and trigger list for life and relocation events.
Green 9–12
Amber 5–8
Red 0–4
What to do next based on score
Green
Keep it boring and maintain annual reviews.
Amber
Stress-test, adjust funding, and simplify.
Red
Redesign the plan before time increases cost.
FAQ
Quick definitions
Tax residency
Where you are treated as resident for tax in a given tax year.
Domicile
A legal concept tied to long-term home, still relevant in some UK contexts.
Split-year treatment
A UK concept that can split a tax year in move years.
Currency policy
A written approach to which currencies you hold and why.
DC pension
A pension pot invested for you, outcomes depend on value and returns.
DB pension
A promised income for life, often inflation-linked with spouse benefits.
Drawdown
Keeping pension funds invested while taking withdrawals over time.
Beneficiary nomination
Your instruction to a pension or policy on who should receive benefits.
Executor pack
A file that makes estate administration workable in real life.
Liquidity plan
A plan for access to cash in the first 30–90 days after a shock event.
Platform servicing risk
The risk a provider restricts service based on your country of residence.
Tax friction
Tax leakage caused by timing, residency mismatch, or poor structuring.
What is cross-border wealth planning for lawyers?
It is a system for controlling where rules bite.
Cross-border planning connects tax residency, currency, pensions, investments, and estate execution so you avoid friction when you move country. For lawyers, it is about robustness: fewer irreversible mistakes, fewer administrative failures, and a plan that survives relocations. The goal is clarity and control, not complexity.
What should a UAE-based lawyer do first?
Map jurisdictions, then build the base system.
Start with a one-page map of residence, citizenship, and where assets sit. Then set a currency policy and inventory pensions, especially any DB benefits. This creates the foundation for investment and estate decisions. Without this map, you will optimise the wrong thing.
How do expat lawyers manage currency risk properly?
Write rules for currencies, not opinions.
Most expats drift into USD investing, AED spending, and GBP liabilities. A currency policy decides what must be held in each currency based on liabilities and timelines. Use a cash runway in your spending currency, then invest globally with intentional currency exposure. Avoid ad hoc conversions driven by headlines.
Can lawyers abroad draw UK pensions without UK tax?
Sometimes, but process and treaty mechanics matter.
The correct treatment depends on residency, pension type, and paperwork. Providers often apply emergency withholding on first flexible payments if information is incomplete. Plan the first withdrawal like a transaction and confirm how withholding will be handled. Government-service pensions can be treated differently, so classification matters.
Is pension consolidation worth it for lawyers abroad?
Usually yes for DC pots, if you do not lose valuable features.
Consolidation reduces admin, makes investment governance easier, and simplifies beneficiary alignment. The key is checking older schemes for safeguarded benefits, protected ages, or valuable guarantees. For expats, also check that the platform can service your country of residence.
Should expat lawyers transfer DB pensions?
Only if the retirement model improves under stress tests.
A DB transfer swaps secure income for flexible capital. That can help in some scenarios, but it can be permanently damaging if driven by CETV excitement or admin frustration. Lawyers often already have flexible assets, which makes secure income more valuable. Always model both outcomes and focus on income sustainability.
Do expat lawyers need separate wills?
Often yes if you have assets or family risk in multiple places.
One will can be insufficient if local processes, asset location, or guardianship needs differ. Cross-border estate planning is a system: wills, nominations, ownership structure, and an executor pack. The priority is making authority and access clear for the people who will execute your plan.
How does UK inheritance tax apply to expats in 2026?
It depends on scope rules and asset location, not UAE residence alone.
UK inheritance tax exposure can apply to UK assets even if you live abroad, and wider scope can apply depending on your UK residence history and status. The practical point is this: do not assume UAE residency eliminates UK IHT risk. Model exposure and plan liquidity so heirs are not forced to sell assets.
What is the biggest cross-border tax mistake lawyers make?
Optimising in the wrong year.
Move years are where tax outcomes swing, because residency can change and timing of disposals matters. Lawyers often become UK resident again and then realise they made disposals or withdrawals at the wrong time. Plan 12–18 months ahead and align the move date, disposals, and pension actions.
Are offshore structures automatically better for expats?
No, they are only useful when solving a specific problem.
“Offshore” is a location, not a strategy. Structures must be assessed for portability, costs, reporting, and what happens if you move. Many lawyers are sold complexity that does not improve outcomes. Start with a simple global investment plan, then add structure only when it reduces real friction.
How should lawyers structure drawdown across currencies?
Use a cash runway and a conversion policy.
Hold 12–18 months of spending in your immediate spending currency. Fund the runway from stability assets during market stress, and allow growth assets time to recover. Convert currency systematically rather than reactively. This reduces the chance you sell growth assets in a downturn and convert at a bad rate.
How often should a cross-border plan be reviewed?
Annually, plus trigger reviews for life events.
Annual reviews cover drift, costs, beneficiaries, and documentation. Trigger reviews include relocation plans, partnership changes, marriage or divorce, children, property transactions, and major health events. The aim is to catch problems when they are still easy to fix, not when the move is already booked.
What should be in an executor pack for expats?
Enough that someone else can act in week one.
Include account lists, policy numbers, platform contacts, location of wills, beneficiary confirmations, and a “first 90 days” liquidity plan. Add a short instruction note: who to call, what documents are needed, and where the key information is stored. This is the difference between a smooth process and months of delay.
How do US-connected lawyers avoid cross-border planning mistakes?
Keep structures clean and coordinate reporting early.
US citizens and some US-connected individuals face additional tax and reporting complexity. Avoid importing layers that create reporting burden without benefit. Ensure pension and investment decisions are coordinated with US tax advice when needed. The goal is fewer moving parts and fewer filing surprises.
How do South Africans in the UAE approach cross-border planning?
Plan around residency status, future return, and currency.
South African ties can affect residency, reporting, and future tax outcomes depending on your status and plans. For many, the key is clarity: will you retire in South Africa or elsewhere, and what currency will you spend in? Build a portable investment plan and align estate and beneficiary planning across jurisdictions.
What happens next
Clarify objectives and liabilities
We define the life you are building, your likely move path, and the liabilities and dependants that must be protected across borders.
Quantify gaps and constraints
We map assets, pensions, and cash flow, then identify constraints: residency timing, DB pensions, provider servicing, and currency mismatch.
Structure and documentation alignment
We consolidate where appropriate, select portable structures, and align nominations, wills, and guardianship so the plan executes cleanly.
Underwriting or implementation review
Where changes are needed, we implement in a staged way, avoiding move-year errors, and ensuring providers and documentation are set up correctly.
Ongoing review triggers and cadence
We run an annual cross-border review plus triggers for relocation, partnership changes, property, family changes, and moving into drawdown.
Conclusion
Cross-border wealth planning for lawyers in 2026 is not about being clever.
It is about being robust.
When you control tax timing, currency exposure, pension structure, and estate execution, you stop leaking wealth through friction. You reduce the chance of irreversible mistakes. You create a plan that still works when you move, because most lawyers abroad will move again.
Calm planning now prevents rushed decisions later.
Compliance note
This article is educational only and not personalised advice. Tax rules, pension regulations, and cross-border outcomes depend on individual circumstances and can change. Take regulated advice before acting, especially around pension transfers, residency transitions, and estate planning.
You may also like
Moving from the UAE to the UK
Returning to the UK - A Checklist
Can You Transfer Your Pension to the UAE?
Transferring Your UK Pension - A Guide for Expats
Apply For NT Code With HMRC
References
https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
https://www.gov.uk/transferring-your-pension/transferring-to-an-overseas-pension-scheme
https://www.gov.uk/guidance/overseas-pensions-pension-transfers
https://www.gov.uk/government/publications/increasing-normal-minimum-pension-age/increasing-normal-minimum-pension-age
https://www.gov.uk/inheritance-tax
https://www.gov.uk/guidance/inheritance-tax-residence-nil-rate-band
https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident
https://www.moneyhelper.org.uk/en/pensions-and-retirement/pension-transfers-consolidation/moving-your-uk-pension-overseas
https://www.thepensionsregulator.gov.uk/en/document-library/scheme-management-detailed-guidance/administration/managing-member-data
https://www.irs.gov/individuals/international-taxpayers
https://www.sars.gov.za/individuals/tax-residency/
