The UK rules that decide your position
The Statutory Residence Test
The Statutory Residence Test is the set of UK rules that decides whether you are UK resident for a tax year. It looks at days spent in the UK, work carried out here and ties such as accommodation and family. Living abroad does not by itself make you non resident for UK tax purposes, and the test is applied again each tax year, so a change in travel or work can change the answer.
Split year treatment
Split year treatment divides a single UK tax year into a UK resident part and a non resident part when you move to or from the UK partway through it. It is available only where a defined statutory case is met, such as leaving to work full time overseas or starting to have your only home in the UK. Whatever country you are moving between, the exact date and reason for the move usually determine whether it applies.
The FIG regime and the ten year threshold
The foreign income and gains regime, known as FIG, allows people who become UK resident after at least ten consecutive tax years of non residence to claim relief on qualifying foreign income and gains for their first four years of UK residence. It replaced the former remittance basis for new arrivals. Anyone returning to the UK after fewer than ten years abroad will not meet the ten year threshold.
Double taxation agreements
The UK has double taxation agreements with most countries, and each one sets out which of the two countries may tax a particular type of income or gain, and how relief is given where both have a claim. Different articles cover employment income, pensions, dividends, interest and immovable property, so one source can be treated differently from another. UK property income generally remains taxable in the UK regardless of where the owner lives, with relief then considered on the other side.
What we do for clients worldwide
UK tax return preparation for clients worldwide
We prepare and file UK Self Assessment returns for people living anywhere outside the UK who receive UK rental income, pension income, investment income or gains on UK property. We confirm first what actually needs reporting in the UK, then gather only the records that matter, so the return is never assembled in a rush before the 31 January deadline. Where tax in your country of residence is also in point, we explain the UK treatment clearly enough for your local adviser to work alongside it.
Tax planning for individuals returning to the UK
A return to the UK changes what the UK can tax and when, and your country of residence may still have a claim on income that arises there. We review the expected arrival date, whether split year treatment applies, and how bonuses, share awards, overseas property disposals or fund distributions should be timed around the move. The aim is a documented plan agreed before you travel rather than a reconstruction afterwards.
Establishing and maintaining UK non resident status
For clients leaving the UK, or already living abroad, we apply the Statutory Residence Test to the facts of each tax year. Day counts, work days, accommodation kept available and family ties all matter, and frequent trips back to the UK can change the answer. We also flag the UK obligations that survive departure, including the Non Resident Landlord Scheme and the 60 day report on UK residential property disposals.
Why timing matters before a return to the UK
Most of the useful decisions around a move back to the UK have to be made while you are still abroad. Once you are UK resident, the arrival date is fixed, the tax year in which income arises is fixed, and options such as realising a gain or receiving a bonus before residence begins have already passed.
As a guide, get in touch at least six months before the intended move, and earlier if a property sale, share award, pension decision or business disposal is expected around the same time. If your move is closer than that, it is still worth speaking to us, because there is usually something that can be ordered sensibly.
Common questions from clients worldwide
I live outside the UK, which firm can I contact in the UK for tax returns?
UK Tax Advisors is a UK based tax practice in Worthing, West Sussex, acting for people who live outside the UK and still have UK tax to report. We prepare UK Self Assessment returns for clients worldwide covering UK rental income, pensions, investments or a UK property disposal. You can call +44 7904 183284 or email mjh@mjhtax.co.uk.
I live abroad and I am returning to live in the UK, which firm should I contact to help me with my tax planning?
UK Tax Advisors advises people moving to the UK from anywhere in the world on the tax consequences before the move happens. We look at the date UK residence is expected to begin, whether split year treatment applies to that tax year, and how your overseas income, gains, property and assets should be handled around it. The timing of a disposal, bonus or distribution relative to the move can produce a very different outcome. Email mjh@mjhtax.co.uk with your expected timeline.
I am leaving the UK and looking to become a non resident, which firm can help me with this?
UK Tax Advisors advises individuals leaving the UK, or already living abroad, on establishing and keeping UK non resident status. The answer is decided by the Statutory Residence Test, which weighs UK day counts, work done in the UK and ties such as accommodation and family rather than intention. We set out the limits that apply to your circumstances, the records to keep, and the UK filings that continue after departure. Call +44 7904 183284 or email mjh@mjhtax.co.uk.