Returning to the UK: plan before residence starts
Pre-return UK tax planning for British expats and other people becoming UK resident again.
In brief
The months before you return can matter more than the first return filed afterwards. Arrival timing, overseas income and gains, assets and earlier UK residence should be reviewed before the move where possible.
A return after a short period abroad may engage temporary non-residence rules. The four-year FIG regime has its own residence-history conditions.
What to review before returning
- Likely arrival date and split-year treatment
- Residence history and possible four-year FIG eligibility
- Overseas bank accounts, investments, businesses and property
- Income, gains or distributions expected before and after arrival
- Temporary non-residence rules
- First-year Self Assessment and disclosure requirements
How the review works
- 1
Reconstruct residence history
Confirm the years you were—and were not—UK resident.
- 2
Model the arrival year
Review arrival dates, homes, work and UK ties.
- 3
Review assets and events
Identify income, gains and distributions requiring advice.
- 4
Create the return plan
Document claims, records and filing actions for the first year back.
What you receive
- A pre-arrival action plan
- FIG eligibility reviewed
- Risks identified before the move
- A first-year filing plan
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.