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Return planning

Returning to the UK: a tax plan before you come home

Personal UK tax planning for expats returning with overseas income, property, pensions or investments.

In brief

The return journey is not the tax analysis. I map your arrival year, residence history and assets so you know what needs reporting, what may qualify for relief and what should happen before you move.

Do not rely on the old non-dom or remittance-basis rules. The four-year FIG regime replaced the remittance basis from 6 April 2025 and has strict residence-history conditions.

What I check before you return

  • Arrival date, homes, work and UK ties
  • Split-year treatment and first-year filing
  • Ten-year residence history and FIG eligibility
  • Overseas investments, pensions, businesses and trusts
  • UK property, planned sales and distributions
  • Temporary non-residence exposure

How the review works

  1. 1

    Listen to the plan

    Understand where you have been, what is changing and what matters to your family.

  2. 2

    Rebuild the timeline

    Test residence and the arrival year against the facts.

  3. 3

    Compare the choices

    Identify reliefs, deadlines and decisions that need to be made before arrival.

  4. 4

    Write the next steps

    Give you a practical checklist and filing plan.

What you receive

  • A clear arrival-year residence view
  • FIG eligibility considered
  • A pre-return checklist
  • A UK filing and evidence plan
  • Direct access to Matthew
Common Questions

Frequently Asked Questions

When should I start planning my UK tax return before moving back?

Ideally 6 to 12 months before arrival. This allows you to evaluate your ten-year non-residence history for the 4-year FIG regime, time the realization of capital gains abroad, restructure overseas bank accounts into clean capital, and avoid temporary non-residence pitfalls.

Can I bring my overseas savings back to the UK without paying tax?

Under the 4-year FIG regime (for those non-resident for 10 consecutive tax years), qualifying foreign income and gains arising during the four-year period can be brought to the UK completely tax-free. For other returnees, capital accumulated from non-resident earnings can generally be remitted without tax provided accounts were structured properly.

How does Split-Year treatment apply in the year of return?

If you meet the criteria for Split-Year Cases 4 to 8, your arrival year is divided into an overseas part and a UK part. Foreign income earned before your arrival date is not taxed in the UK.

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.