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Moving to or from the UK.
A move is easy to get wrong for tax, so we map your residence position before you go, or before you land.
Before you land or leave.
The dates you arrive or leave, the ties you keep and the assets you hold abroad decide your UK tax position, often for years.
Whether you are relocating here, returning after years abroad, or leaving to work overseas, we work through the Statutory Residence Test with you, then plan your income, gains and assets around it.
Where it gets complicated.
The issues we see most often, and plan for.
Your residence date
The Statutory Residence Test and split-year treatment decide when UK tax starts or stops.
Your first four years
New residents who have not been UK resident in the previous ten years can claim relief on foreign income and gains for four years.
Overseas assets
Accounts, investments, property and pensions abroad, and how each is taxed once you are resident.
Leaving the UK
The ties that still count, how many days you can spend here, and the UK income that stays taxable.
Keeping UK property
The non-resident landlord scheme, and 60-day reporting when UK property is sold.
Inheritance tax after a move
Long-term residence rules, and how long exposure continues after you leave.
Moving to the UK: tax checklist.
- Confirm the date your UK residence starts, and whether split-year treatment applies
- Check whether you qualify for the four-year foreign income and gains relief, and whether claiming it makes sense
- List overseas bank accounts, investments, property and pensions, and how each will be taxed
- Understand any double tax treaty with the country you are leaving
- Register for Self Assessment if you will have income to report
Much of this is easier, and cheaper, to plan before you arrive than to unwind afterwards.
Split-year treatment.
Normally you are resident or non-resident for a whole tax year. Split-year treatment divides the year you arrive or leave into a UK part and an overseas part, so foreign income and gains from the overseas part are generally outside UK tax, though UK income stays taxable. It applies automatically if you meet one of the qualifying cases, for example starting full-time work abroad, or acquiring or ceasing to have a UK home, so the facts around your move matter.
Leaving the UK: tax.
When you leave, tell HMRC, usually on your Self Assessment return, or on form P85 if you are an employee claiming a refund. You then need to keep your day count and UK ties within the Statutory Residence Test limits. If you return within five years, some income and gains realised while abroad can become taxable on your return under the temporary non-residence rules.
Keeping UK property when you leave.
If you let your UK home, the non-resident landlord scheme applies and you continue to file UK returns. If you keep the home available to use instead, it can count as a UK tie, which can reduce the days you can spend here. Any future sale of UK property must be reported within 60 days, even where no tax is due, and relief on a former home can be restricted for years you are non-resident.
Inheritance tax after you leave.
Inheritance tax on worldwide assets follows long-term residence: broadly, ten of the previous twenty tax years. After leaving, exposure continues for between three and ten years, depending on how long you were UK resident. Your will and any trusts should be reviewed in both countries.
Common questions.
Before you move. Several of the most important choices depend on dates and actions before you arrive or leave.
If you become UK resident after at least ten consecutive tax years of non-residence, you can generally claim it for your first four years. It must be claimed on your return, and claiming has consequences worth understanding first.
Yes. Usually through your Self Assessment return, or form P85 if you are an employee leaving and don't file returns. We make sure the split-year and residence position is claimed correctly.
Available accommodation is one of the UK ties in the Statutory Residence Test, so it can affect how many days you can spend here. If you let it out, the non-resident landlord scheme applies, and a future sale must be reported within 60 days.
Whether you qualify for the four-year foreign income and gains relief (you need ten years of non-residence), when your residence restarts, and whether the temporary non-residence rules catch anything from your time away.
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