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Technical Documents

See below for Technical documents

  • 7 Benefits of an Offshore Plan
  • IHT Taper Relief
  • Inheritance Tax Planning Problems and Solutions
  • Moving to Australia
  • Planning considerations for British expatriates
  • Taxation of highly personalised portfolio bonds (PPB) for UK residents
  • Time Apportionment Relief
  • Top-slicing Relief
  • UK IHT for a non-UK domicile with UK situs assets
  • UK Inheritance Tax: Exemptions and reliefs
  • UK Statuatory Residence Test Flowchart
  • UK Tax Benefits of Using Segmentation
  • UK Taxation of an FPIL Policy
  • US Estate Tax Planning
  • Using a Letter of Wishes with a Discretionary Trust

Please note that this website may refer to Friends Provident International products that are not available to residents in the US, UK, Hong Kong, Singapore or the United Arab Emirates. Please see our Terms of Use for further information.

The following regional websites are intended for the residents of those countries unless otherwise stated. For Hong Kong residents please visit www.fpinternational.com.hk , for Singapore residents please visit www.fpinternational.sg , for UAE residents please visit www.fpinternational.ae.

Friends Provident International does not provide advice or sell products directly to customers.

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