Returning to the UK: what happens to tax?
Residence, split-year treatment, temporary non-residence and the four-year FIG regime when you come home.
Short answer: Your UK tax position usually changes when UK residence resumes, but the exact date and treatment depend on the Statutory Residence Test and any qualifying split-year case. Before returning, review foreign income and gains, earlier UK residence, UK property and planned transactions. Some arrivals qualify for the four-year FIG regime; short-term leavers may face temporary non-residence rules.
Key points
- Plan before the arrival date where possible.
- Split-year treatment is conditional, not automatic.
- FIG eligibility requires at least 10 years of non-UK residence.
- A short period abroad can bring temporary non-residence rules into play.
The arrival year
Map your homes, work and travel for the whole tax year. A qualifying split year can divide certain income and gains between UK and overseas parts, but different items may still need specific treatment.
The four-year FIG regime
From 6 April 2025, eligible new UK residents can claim relief on qualifying foreign income and gains during their first four UK-resident years after at least ten consecutive years of non-UK residence. Claims are made through Self Assessment and can affect personal tax allowances.
- Confirm residence history
- Identify each foreign income and gain source
- Compare claiming with not claiming
- Keep evidence for the return
What to review before the flight
List bank accounts, investments, businesses, trusts, property, pensions and expected distributions. Record the date you become UK resident, your first UK home and any transactions planned around arrival. Timing decisions should be made only after both UK and local tax consequences are understood.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.