Tax advice for moving to the UK
Reduce UK tax on foreign income.
Global Tax Consulting builds arrival strategies for expats moving to the UK and Brits coming home — claiming the FIG regime, timing your residency and keeping you HMRC compliant from day one.
Rated 5.0 on Google and 4.9 on Trustpilot
Four tax years outside UK tax on foreign income and gains — then worldwide taxation begins. You qualify with ten consecutive non-resident years before you arrive.
Who we help
Moving to the UK tax advice and FIG planning
We design tailored, HMRC-compliant expatriate tax strategies that protect your foreign income, optimise your tax position, and give you complete clarity.
Relocating to the UK for the first time
Once you’re UK resident, foreign income and gains are taxable as they arise — unless FIG applies. We confirm eligibility, time your arrival and structure your income and assets before the clock starts.
SRT
Arrival year planning
Split-year treatment so residency starts when you arrive, not retrospectively from 6 April.
FIG
Four-year exemption
Confirming the ten-year test, making the claim and planning around the window while it lasts.
SA106
Self assessment
Returns filed with FIG claims and foreign tax credits applied, keeping double taxation off the table.
New arrival
Now
Foreign income taxable as it arises once UK resident
Test
Ten consecutive non-resident years before arrival
Claimed
FIG claimed on your first UK return
Outcome
Four years exempt · remit freely
Arrival · the four-year window
Moving back to the UK
Ten years out and FIG is available to you on the same terms as any other arrival. Up to five and the temporary non-residence rules can drag incomes and gains back into UK charge in the year you return.
FIG
Eligibility check
Your non-residence history tested year by year against the ten-year rule — the single question that decides whether four exempt years are open to you.
TNR
The five-year trap
Gains, close company distributions and pension withdrawals taken while abroad reviewed for clawback exposure in your year of return.
SRT
Arrival year timing
Split-year treatment claimed from your return date, and the date itself planned around whatever is still at risk.
Returning resident
Question 1
How long were you non-resident?
Question 2
What did you realise while away?
Checked
FIG eligibility and clawback exposure
Outcome
Reliefs claimed · clawback avoided
Repatriation · two checks, one answer
Moving off the remittance basis
The remittance basis is gone, and everything you kept offshore under it is still sitting there. The Temporary Repatriation Facility lets you bring it in at a flat rate — but only until 5 April 2028.
Arising
Transition to arising basis
Reporting worldwide income going forward, with overseas tax credited against the UK bill.
TRF
Repatriation planning
Designating pre-2025 income and gains and remitting them at the flat rate before the window shuts.
SA106
Self assessment
Returns filed with TRF designations reported correctly and foreign tax credits claimed in full.
Former non-dom
Now
Pre-2025 income locked offshore under remittance
Test
Temporary Repatriation Facility open until 5 April 2028
Designated
Funds designated at the flat rate
Outcome
Remitted freely · usable in the UK
Unwinding · while the window is open
Our reviews
Expats rate us 5.0 on Google and 4.9 on Trustpilot
240 reviews across Google and Trustpilot from expats and digital nomads.
★★★★★
Emma provided exceptional advice on my international tax position as a UK expat. She navigated complex areas including UK tax law and international treaties with clarity and precision.
Sunny
From Hong Kong to the UK (Trustpilot)
★★★★★
I am a US expat who depends on a UK/US tax expert to help me manage my UK taxes. Emma was super responsive, incredibly thorough, and in fact found something that my last accountant failed to note, which would have created a massive liability for me.
Beth
US expat in UK (Trustpilot review)
★★★★★
My wife and I are both foreign nationals living in the UK. Emma navigated the rough waves of the UK tax system and made it easy for us.
Sanford
US to UK (Trustpilot)
★★★★★
I’m a U.S. citizen living in the UK. I was referred to Global Tax Consulting by the company that helps with my U.S. taxes. I had a situation where I needed a super quick turnaround on a UK tax submission for a previous year. Emma jumped right in and was super responsive at every stage of the process.
Chloe
American in UK (Trustpilot review)
★★★★★
I was a Swiss expat for several years before returning home to the UK, resulting in fairly complex international tax and expat-tax matters. I can unequivocally and honestly say that I do not know where I’d be without Emma’s guidance and assistance.
Natasha
Back from Switzerland (Google review)
Tax services
Expert tax advice for moving to the UK
We deliver precise planning to help you reduce UK tax on overseas income, navigate the FIG regime, and stay fully compliant with HMRC from day one.
Ready when you are
Work with moving to the UK tax specialists
We help expats and returning Brits enter the UK tax system on the best possible terms. Get expert guidance tailored to your move.
💷 Fixed fees
💻 100% online
☑️ HMRC compliant
UK arrival plan
Your UK arrival plan. Settled before you land.
01
Time your arrival
Statutory Residence Test (SRT)
Split-year treatment
Ties & day counts
Pre-arrival asset sales
02
Claim your reliefs
FIG eligibility & ten-year test
Four-year exemption claimed
Temporary Repatriation Facility
Double tax treaty relief
03
File it correctly
Register for Self Assessment
SA109 residence pages
Foreign pages & tax credits
Ongoing HMRC compliance
Closing window
The Temporary Repatriation Facility won't wait
If you used the remittance basis, pre-2025 foreign income and gains can be brought into the UK at a flat rate instead of your marginal one. The rate rises, then the door shuts.
2025/26
12%
Flat rate
2026/27
12%
Open now
2027/28
15%
Rate rises
2028/29
—
Closed
Why GTC
Moving to the UK tax experts
Our expatriate tax advisors help you manage your UK tax position before and after moving to the UK ensuring your foreign wealth is protected from UK tax and you are compliant with HMRC.
01 / EXPERTISE
Founder-led, ex-Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
240 reviews, rated 5.0 and 4.9
We have 135 reviews on Google and 105 Trustpilot reviews last checked 27 October 2026.
03 / PRICING
Fixed fees, agreed upfront
Moving to the UK entry plan fees range from £1,250 to £5,000 and UK tax return fees range from £750 to £5,000.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Related reading
Arriving in the UK?
Guides for new arrivals and returning Brits on how the UK taxes you from your first year.
Calculator
Moving to the UK tax calculator
Compare tax on your worldwide income with the FIG regime for your first years in the UK.
Try the calculator
Moving to the UK
FIG regime
Four tax years of relief on foreign income and gains for qualifying new UK residents.
Read the guide
Moving to the UK
Returning to the UK after living abroad
When you become UK resident again, how split year applies and why the five year rule matters.
Read the guide
FAQs
Questions we get from people moving to the UK
Who can advise me on UK tax when I move to the UK?
A UK tax adviser who specialises in international personal tax is the right person, ideally before you arrive. They can tell you when your UK residence will start, whether split-year treatment applies, whether you qualify for the 4-year FIG regime and how to avoid being taxed twice. Global Tax Consulting does this for new arrivals and returning Brits. Founder Emma McDermott ATT, formerly of Deloitte, prepares every arrival plan. An entry plan typically costs £1,250 to £5,000, fixed before we start. You can check any adviser’s membership on the ATT or CIOT member directories.
When do I actually become UK tax resident?
Not necessarily on the day you land. The Statutory Residence Test looks at days spent here plus ties like work, family and accommodation — which can make you resident earlier than your physical move, or let you split the year so only the UK portion is taxable. Timing the arrival is the single highest-value decision available to you.
What is the FIG regime and do I qualify?
The Foreign Income and Gains regime takes foreign income and gains outside UK tax for four tax years. To qualify you must have been non-resident for the ten consecutive tax years before you arrive. It applies to new arrivals and returning Brits alike — nationality is irrelevant, residence history is everything.
I'm a British citizen coming home. Is my foreign income taxed?
Possibly — but if you've been away ten years or more, FIG is available to you on the same terms as any other arrival. Where it isn't, double tax relief and careful timing usually do most of the work. The bigger risk for returners is the temporary non-residence rule, which can pull gains realised while you were away back into charge.
What's the difference between the remittance basis and FIG?
The remittance basis kept foreign income out of UK tax only while it stayed offshore. FIG exempts it whether or not you bring it in — you can remit freely during the four years. FIG is time-limited where the remittance basis was not, which is the trade.
What is the Temporary Repatriation Facility?
A window for former remittance basis users to bring pre-2025 foreign income and gains into the UK at a flat rate rather than their marginal rate: 12% for 2025/26 and 2026/27, rising to 15% for 2027/28, after which it closes.
When do I need to register for a UK tax return?
If you're UK resident with foreign income, self-employment, rental income or a FIG claim to make, you'll need to register for Self Assessment. Registration deadlines fall well before the filing deadline, so it's worth handling early.
Can I avoid being taxed twice?
Yes. The UK has treaties with most countries that allocate taxing rights by income type and provide credits for tax paid overseas. Applied properly they prevent double taxation — but the claims have to be made correctly and on time.
References
Official HMRC guidance
Links open official government websites. Global Tax Consulting is an independent firm and is not part of HMRC.
Work with GTC
Your arrival, already in motion
We time your arrival, confirm the FIG relief and file everything that follows — so your first four years in the UK are as light as they legitimately can be. Fixed fee, usually back within one working day.