Returning to the UK: plan before residence starts
Pre-return UK tax planning for British expats and people moving back to the UK.
In brief
Planning before you return is essential. If you lived abroad for 10 years, you can use the new 4-year tax-free foreign income rule (FIG regime). Matthew checks your dates so you bring money home without surprise tax.
A return after a short period abroad may engage temporary non-residence rules. The four-year FIG regime has its own residence-history conditions.
What to review before returning
- Likely arrival date and split-year tax rules
- Residence history and qualifying for the 4-year tax-free FIG rule
- Overseas bank accounts, investments, businesses and property
- Income or profits expected before and after your arrival date
- The 5-year temporary non-residence rules
- First-year UK tax return and disclosure requirements
How the review works
- 1
Reconstruct residence history
Confirm the years you were—and were not—UK resident.
- 2
Model the arrival year
Review arrival dates, homes, work and UK ties.
- 3
Review assets and events
Identify income, gains and distributions requiring advice.
- 4
Create the return plan
Document claims, records and filing actions for the first year back.
What you receive
- A pre-arrival action plan
- FIG eligibility reviewed
- Risks identified before the move
- A first-year filing plan
Confidential Summary
Tell Me What Is Going On
Share the outline in your own words. I will read it personally, identify your UK tax connections, and reply with the clearest next step.
Please do not include passwords, complete bank accounts or identity documents.