Trevor Warmington

Trevor Warmington is a partner at Rawlinson & Hunter, a long-established firm of chartered accountants and chartered tax advisers based in the City of London, whose private client practice was recognised as Domicile & Residence Advisory Firm of the Year in England at the 2024 Corporate INTL Global Awards. The award reflects the firm's expertise in advising internationally connected individuals on the complex questions of tax that arise from residence and domicile.

Rawlinson & Hunter has provided financial and tax advice since 1933 and operates internationally, with offices in the United Kingdom and across a number of other jurisdictions including Australia, Bermuda, the British Virgin Islands, the Cayman Islands, New Zealand, Singapore and Switzerland. Its services span accountancy, audit and assurance, tax advice and compliance, private client work, trusts and estates, funds, corporate services and wealth reporting. This combination makes it well suited to advising private clients whose affairs cross borders and who require coordinated advice on both sides of a jurisdictional divide.

Within this practice, Trevor Warmington specialises in the United Kingdom's remittance rules and in the technically demanding area of the taxation of non-UK life assurance policies. He acts principally for foreign nationals with a connection to the United Kingdom, precisely the clients for whom questions of residence and domicile are most significant. Two niche areas in which he is regarded as an expert are the taxation of foreign policies of life insurance and the particular technical considerations relevant to international students, both fields that require close attention to the interaction between different tax regimes.

His background reflects the international character of his work. A modern languages graduate of Christ Church, Oxford, and fluent in French and Spanish, he began his career as a private client associate at a major accountancy firm in 2006, joined Rawlinson & Hunter in 2010 and became a partner of the firm in 2017. His languages and his focus on foreign nationals equip him to advise a cross-border clientele on how residence and domicile shape their exposure to UK tax.

Domicile and residence advice sits at the centre of planning for internationally mobile individuals, determining how and to what extent they are taxed in the United Kingdom and informing decisions about where and how to hold assets. Advising in this area calls for a detailed grasp of the relevant rules and of the way they interact with foreign tax systems, together with the judgement to apply them to each client's particular circumstances. It is in this specialised field that Trevor Warmington has built his reputation.

The Corporate INTL Global Awards recognise leading advisers and firms across jurisdictions and practice areas, drawing on research into the market to identify those demonstrating particular expertise in their field. The 2024 award to Rawlinson & Hunter as Domicile & Residence Advisory Firm of the Year in England highlights the strength of its private client tax practice, to which Trevor Warmington contributes as a partner advising internationally connected individuals on residence and domicile.