Tax Advice When
Moving To The UK

When moving to the UK, it's important to get advice on your UK tax residency status and your exposure to UK tax on your worldwide income and gains. As a new UK tax resident, you may be eligible for the Foreign Income and Gains (FIG) Regime or relief under a Double Taxation Agreement. A UK tax planning consultation before or shortly after you arrive can help you structure things correctly from day one.

UK tax residence is determined by the Statutory Residence Test (SRT), which looks at your UK days and your UK ties. Get this wrong and you could either underpay UK tax or fail to claim reliefs you're entitled to — we can assess your residence status for the year you arrive.

If you meet certain conditions in the tax year you arrive, split-year treatment can divide that year into a non-resident part and a resident part, so you're only taxed on your worldwide income from the date you become UK resident rather than from 6 April. Whether you qualify depends on your specific circumstances, so it's worth getting this checked before you file.

As a UK tax resident, you are taxable on your worldwide income and gains; however, you may be eligible to exempt your foreign income and gains under the FIG Regime. Nevertheless, you will still be required to declare your foreign income and gains on your Self Assessment tax return.

The FIG regime can exempt qualifying foreign income and gains from UK tax for a limited number of years after you become UK resident, provided you meet the eligibility conditions. Read our full guide or get in touch to have your eligibility checked.

If you have untaxed income, are self-employed, or need to claim reliefs such as the FIG Regime, you will typically need to register for Self Assessment with HMRC. Employees starting UK work will also usually need a National Insurance number.

In most cases, yes — once you're working for a UK employer or are self-employed in the UK, National Insurance contributions apply in the same way as for any other UK worker, though this can vary if you're still covered under a social security agreement with your home country.

If your income is taxable in both the UK and another country, you may be eligible for relief via a Double Taxation Agreement (DTA). This depends on the nature of the income and whether the UK has a DTA with the country in question — we can help you claim the relief you're due.

Once you're UK tax resident, income and gains from overseas accounts, investments and property generally need to be reported on your Self Assessment tax return, unless they fall within an exemption such as the FIG Regime.

Not everyone needs to file a UK tax return, and this typically only applies if you have untaxed income on which UK tax is due, or want to claim exemptions and reliefs. If you are required to file, you must register for Self Assessment by 5 October following the end of the tax year and file your return by 31 January following the end of the tax year.

New arrivals are often placed on an emergency or incorrect tax code until HMRC has your full details, which can mean paying too much or too little tax in your first months. It's worth checking your tax code shortly after you start UK employment to make sure it's right.

Yes. Whether you've been here a few months or a few years, we can review your residence status, check whether you've missed any filing or FIG Regime deadlines, and bring your UK tax affairs up to date — including making any voluntary disclosures needed to put things right.