UK Tax Guidance For ‍ Non Doms &amp; New Arrivals

Unsure how UK tax works or whether you qualify for FIG?  

From understanding residency rules to structuring your income and assets efficiently, we ensure your tax affairs are optimised from day one. We also take care of your ongoing compliance, including tax return filings and HMRC obligations.

GTC can help you:

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WHO WE HELP

NEW ARRIVALS, NON DOMS, REPATRIATES

We specialise in UK tax advice for individuals living in the UK who have foreign income, assets, or business interests.

New Arrivals

Long Term Residents

Repatriating Brits

Are you a foreigner relocating to the UK?

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SRT advice 
We advise on the steps you need to take to achieve split year treatment to enter the UK tax system upon arrival to prevent unexpected tax charges.

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FIG planning 
We advise on your tax position as a resident including the ability to use the FIG scheme to exempt foreign income from taxation for four years.

Self-assessment 
We file your UK self-assessment tax returns claiming relevant reliefs such as FIG scheme or foreign tax credits to mitigate double tax.

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Are you an ex remittance basis user?

Preparing to move from remittance to arising basis?  

We can help you transition smoothly to the arising basis - this includes advice on how to declare your worldwide income and how to make use of the Temporary Repatriation Facility to bring previously excluded foreign income into the UK.

GTC can help you:

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Transition to arising basis 
We advise on the transition to filing under the arising basis including how double taxation is mitigated should your foreign income be taxed overseas.

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TRF planning 
We advise on the temporary repatriation facility to remit foreign incomes and gains previously excluded from taxation under the remittance basis.

Self-assessment 
We file your UK self-assessment tax returns claiming foreign tax credits to mitigate double tax and report remitted income using TRF.

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Brits Returning to the UK

Returning home with overseas income or assets?  

Your foreign income, assets, or investment structures may trigger unexpected tax issues under UK rules. We’ll bring you up to speed with how the system works and assess whether you qualify for the FIG regime or other reliefs. With the right support, your return home can be both smooth and tax-efficient.

GTC can help you:

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SRT advice 
We advise on the steps you need to take to achieve split year treatment to enter the UK tax system upon arrival to prevent unexpected tax charges.

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Resident planning 
We advise on your tax position as a resident including using the FIG scheme and the temporary non-resident rules to avoid unexpected tax charges.

Self-assessment 
We file your UK self-assessment tax returns claiming relevant reliefs such as FIG scheme or foreign tax credits to mitigate double tax.

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TAX SERVICES

MOVING TO THE UK

As UK expat tax specialists, we are uniquely positioned to advise globally mobile individuals with complex international tax profiles, and we pride ourselves on delivering practical solutions that offer peace of mind.

UK Tax Resident Assessment

We assess your position under the Statutory Residence Test (SRT) and advise on split-year treatment so you can enter the UK tax system upon arrival rather than at the beginning of the tax year.

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Foreign Income & Gains (FIG) Scheme

Strategic guidance to help you claim FIG status, which can exempt foreign income and gains from UK tax for up to four tax years.

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UK Self Assessment for Expats

Preparation and submission of accurate UK tax returns, incorporating all applicable reliefs - FIG, TRF and double tax relief.

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Temporary Repatriation Facility

Bring foreign incomes and gains previously excluded from taxation under the remittance basis using the temporary repatriation facility. Declare the funds via self-assessment and remit freely.

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Property Gains

Selling foreign property while resident in the UK? Unless you qualify for FIG, the gain will be assessable to Capital Gains Tax. We calculate your liability, apply for any reliefs, credit tax paid overseas and file reports with HMRC—keeping you compliant.

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Double Taxation Relief

We interpret the UK’s Double Taxation Agreements (DTAs) for your personal situation and apply tax credit claims and treaty-based reliefs to prevent double taxation.

Do I need to pay UK tax as soon as I move to the UK?

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TIMELINE

MOVING TO THE UK MILESTONES

Use this timeline to plan your arrival to the UK tax system and stay fully compliant with HMRC.

Timing of foreign asset sales

You may benefit from realizing income, gains, or bonuses before UK residency starts to avoid UK tax — proper timing can save thousands.

Consider double taxation agreements

If you decide to pay tax on global income and the source country also taxes the income, double tax treaties will detail the steps you need to follow to mitigate double taxation. Separately, you may be able to apply double tax treaty provisions to exempt the UK from taxing income.

Understand the Statutory Residence Test (SRT)

Understand when you’ll become UK tax resident under the Statutory Residence Test (SRT) — this could be earlier than your physical move date depending on work, ties, and visits. If you’re arriving mid-tax year, you may qualify for split-year treatment, meaning only income from your UK-resident period is taxable — a key relief to plan for.

FIG scheme (new arrivals)

If you're a new arriver, consider using the FIG scheme, which allows you to avoid UK tax on foreign income and gains for up to four years. To be eligible, you must demonstrate ten consecutive years of non-residence under SRT prior to the tax year of relocation.

Temporary Repatriation Facility (non-doms)

If you have previously filed your tax affairs under the remittance basis and wish to remit the foreign incomes and.or gains to the UK, you can use the TRF to remit the funds for a flat tax rate of 12% in the 2025/26 and 2026/27 tax years or 15% in the 2027/28 tax year.

Understand the Statutory Residence Test (SRT)

The SRT looks at the number of days you spend in the UK, as well as ties such as family, property, and work. Providing that you achieve a non-resident status, HMRCs right to tax your income will be limited to UK sourced income only and thus, it is critical that you understand the steps you need to take to achieve a non-resident status if you wish to mininise UK tax exposure whilst overseas.

Review tax position as a non-resident

If you continue to receive income from the UK (rental, pensions, dividends), you may still have UK tax obligations. Each type of income is treated differently for non-residents, so it’s essential to get tailored advice.

Consider double taxation agreements

The UK has tax treaties with many countries to prevent you from being taxed twice on the same income. Applying these treaties can reduce your overall tax burden and avoid complications in your new country.

Be mindful of the temporary non-resident rules

The temporary non-resident rules can bring incomes and gains that are tax free in real time due to your non-resident status, back within the scope of UK taxation broadly if you return to the UK within five years. It is critical you take steps to avoid being caught by these rules upon repatriation to the UK.

Inform HMRC you are leaving

To notify HMRC of your departure, you can complete Form P85 or SA109 pages on your self assessment tax return. This will trigger refunds or NT (No Tax) coding for employees.

WHY GTC

UK CROSS BORDER SPECIALISTS

We are a team of experienced and qualified tax advisors committed to helping individuals navigate the complexities of the UK tax system.

International tax experts

We specialise in cross-border UK tax advice, serving expats, nomads, and mobile professionals in 50+ countries.

Highly rated

100+ 5* reviews across Google and Trust Pilot. GTC is trusted by individuals worldwide to deliver reliable UK tax support.

Transparent fee structure

We fix fees before commencing work — you’ll always know what you’re paying for and payment is due upon delivery of services.

User friendly portal

Our online portal makes managing your UK tax affairs easy— securely upload documents, sign forms and message your tax advisor.

Moving to the UK tax guide

Please complete and submit the form to receive a copy of our moving to the UK tax guide.

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A blueprint for expats and nomads seeking tax optimization.

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FREE TAX GUIDES

TIPS FOR MOVING TO THE UK

Understand how the UK tax system works before you land. This guide explains:

How to manage your resident position under SRT

How to optimize your affairs using the FIG scheme

How to avoid being taxed twice on foreign income

How to file your UK tax returns

Download for free

GLOBAL TAX INDEX

Personal Tax Data for 150+ Countries

GTC's Global Tax Index gives you instant access to up-to-date personal tax information for over 150 countries. Whether you're relocating, working remotely, or managing multi-jurisdictional income, our tax index helps you compare and understand:

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Income tax rates

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Residency rules

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Special tax regimes

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Tax treaties

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Filing deadlines and key compliance requirements

🌍 Start exploring our tax data now or speak to an advisor for country-specific guidance.

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THE REAL STORY

trusted by clients worldwide

We help ensure your UK tax affairs are compliant and optimized no matter where you are in the world.

FAQS

MOVING TO THE UK TAX ADVICE

What is the Foreign Income and Gains (FIG) regime, and can I benefit from it?

I’m a British citizen returning to the UK. Am I taxed on my foreign income?

When do I need to register for a UK tax return?

What’s the difference between the remittance basis and the FIG regime?

Can I avoid double taxation on my income if I pay tax in another country?

How can Global Tax Consulting help me?

WORK WITH GTC

START OPTIMIZING TODAY

Whether you're a new arrival, a long-term non-dom, or returning to the UK, understanding your tax position is crucial. Our expert team is here to provide personalized advice, ensuring you’re fully compliant and tax-efficient. Request a quote today and get the guidance you need for a smooth transition.