tax guides

moving to the uk

Moving to the UK: the complete tax guide

Moving to the UK? Get your tax position right.

For people relocating to the UK, the SRT, the FIG regime, double tax relief and overseas income, explained in plain English so you arrive compliant and tax-efficient.

Moving to the UK calculator

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Arrivals · United Kingdom

Live

Singapore

Twelve years abroad · FIG eligible

Landed

Singapore

Twelve years abroad · FIG eligible

Landed

Dubai

Never UK resident · FIG eligible

On time

Dubai

Never UK resident · FIG eligible

On time

Sydney

Repatriating Brit · check FIG eligibility

On time

Sydney

Repatriating Brit · check FIG eligibility

On time

New York

Ex remittance basis · TRF available

On time

New York

Ex remittance basis · TRF available

On time

Wherever you came from

UK side sorted

Arrive in the UK

prepared

Arriving in the UK

Four years of

FIG relief

Arrive in the UK

prepared

Arriving in the UK

Four years of

FIG relief

Introduction

Organise your UK tax affairs before you go

If you are planning on moving to the UK, or if you are already living in the UK, there will be much on your mind. One area that you should consider is your UK tax position.

As an expat, you may wish to reduce your exposure to UK taxation and at the same time, ensure that you remain compliant with your UK tax obligations.

By seeking answers to the following three questions, you should be able to understand and organise your UK tax affairs.

What is my resident status?

How will the UK tax my incomes and gains?

Do I need to file UK tax returns?

Whether you are a new arriver, business owner, or repatriating Brit, this guide helps you manage and optimise your tax position while remaining compliant with HMRC and UK tax law. It is written in general terms — obtain professional advice before acting on its contents.

Residency planning

Your resident status

Your resident status is the first and most crucial step in determining the extent to which HMRC can tax your incomes and gains.

Your domestic resident status is determined by the Statutory Residence Test. There are a series of tests to work through, split into three categories: the automatic overseas tests, the automatic resident tests, and the sufficient ties tests. Once your personal circumstances and travel pattern satisfy one of the tests, this will conclude your resident status for the tax year in question.

The UK recognises the concept of a split year, which enables individuals who move to the UK within a tax year to become resident upon arrival, providing they meet relevant criteria such as ceasing full-time work overseas, commencing full-time work in the UK, or acquiring access to a permanent home in the UK.

It is strongly recommended that you keep a detailed record of your physical movements and personal circumstances, to provide evidence to HMRC should your resident status be questioned.

Check my SRT status

Statutory Residence Test

Automatic non-resident

If you are present in the UK on no more than 15 days, or are in full-time work abroad.

Automatic non-resident

If you are present in the UK on no more than 15 days, or are in full-time work abroad.

Automatic resident

If you are present in the UK on more than 182 days, have a home in the UK, or work full-time in the UK.

Sufficient ties

If your UK ties and days of presence are above a certain threshold.

Why the arrival date matters

If you are relocating within a tax year, the plan is to manage your travel pattern and circumstances so that you become tax resident from the date you arrive. Failure to do so may result in you becoming resident from the beginning of the tax year, creating unexpected charges on the period before you were living in the UK.

FIG scheme

Special tax status for new arrivers

The UK offers a special tax regime which enables taxpayers considered new arrivers to exempt foreign incomes and gains from UK taxation. The exemption is permitted for the first four tax years of residence in the UK.

You will be considered a new arriver if you were non-resident for ten consecutive years prior to the tax year of relocation. So alongside your resident status in the current year, it is important to consider your historic resident status, to determine whether you can use the special tax regime — the FIG scheme.

Start my entry plan

Your FIG window

From your first year of UK residence

Year 1

Relieved

Year 2

Relieved

Year 3

Relieved

Year 4

Relieved

Year 5

Taxable

Four years relieved

Then worldwide

UK Tax System

Which filing basis applies?

Your resident status decides the basis you are taxed on. Switch between the two to see how it plays out.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on worldwide incomes and gains. You will be eligible for various tax allowances such as the personal allowance, the dividend allowance, the personal savings allowance and the annual exempt amount.

Real-life example

Felicity

Repatriating Brit

years abroad

years required

Arising basis

Felicity was born in the UK and lived here her whole life until five years ago, when she moved to the US for work.

She has been non-resident since her move to the US, but now plans to repatriate after her five-year stint.

Felicity will not be considered a new arriver, as she was not non-resident for ten consecutive tax years prior to the year of relocation.

She will not have access to the FIG scheme, so cannot exclude her overseas incomes and gains from UK taxation.

Arising basis

FIG scheme

Real-life example

Felicity

Repatriating Brit

years abroad

years required

Arising basis

Felicity was born in the UK and lived here her whole life until five years ago, when she moved to the US for work.

She has been non-resident since her move to the US, but now plans to repatriate after her five-year stint.

Felicity will not be considered a new arriver, as she was not non-resident for ten consecutive tax years prior to the year of relocation.

She will not have access to the FIG scheme, so cannot exclude her overseas incomes and gains from UK taxation.

Arising basis

FIG scheme

Real-life example

Felicity

Repatriating Brit

years abroad

years required

Arising basis

Felicity was born in the UK and lived here her whole life until five years ago, when she moved to the US for work.

She has been non-resident since her move to the US, but now plans to repatriate after her five-year stint.

Felicity will not be considered a new arriver, as she was not non-resident for ten consecutive tax years prior to the year of relocation.

She will not have access to the FIG scheme, so cannot exclude her overseas incomes and gains from UK taxation.

Employment income

Where the work is physically exercised

Employment income is treated very differently depending on the basis you file under.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on all employment income, irrespective of whether work duties are physically performed in the UK or overseas.

Real-life example

Jessica

Arising basis

Netherlands

90%

duties in the UK

100%

income taxed

Arising basis

Jessica is employed by a Dutch company and works remotely in the UK for 90% of the tax year.

She chooses to file on the arising basis.

She will therefore pay UK tax on all of her Dutch employment income.

Under the arising basis, all employment income is taxable wherever the duties are performed.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on all employment income, irrespective of whether work duties are physically performed in the UK or overseas.

Real-life example

Jessica

Arising basis

Netherlands

90%

duties in the UK

100%

income taxed

Arising basis

Jessica is employed by a Dutch company and works remotely in the UK for 90% of the tax year.

She chooses to file on the arising basis.

She will therefore pay UK tax on all of her Dutch employment income.

Under the arising basis, all employment income is taxable wherever the duties are performed.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on all employment income, irrespective of whether work duties are physically performed in the UK or overseas.

Real-life example

Jessica

Arising basis

Netherlands

90%

duties in the UK

100%

income taxed

Arising basis

Jessica is employed by a Dutch company and works remotely in the UK for 90% of the tax year.

She chooses to file on the arising basis.

She will therefore pay UK tax on all of her Dutch employment income.

Under the arising basis, all employment income is taxable wherever the duties are performed.

Pension income

Pension income and where it is taxed

Whether your pension is caught depends entirely on the basis you file under.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global pension income. It may be possible to exempt the UK from taxing the pension income under international tax law.

Real-life example

Gabi

Long-term resident

Spain

pension sources

100%

taxed in the UK

Arising basis

Gabi is a long-term resident in the UK and has pension incomes from the UK, Spain and the Bahamas.

As a long-term resident she must use the arising basis.

She will therefore pay UK tax on all of her pension incomes.

It may still be possible to exempt the UK from taxing some of it under international tax law.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global pension income. It may be possible to exempt the UK from taxing the pension income under international tax law.

Real-life example

Gabi

Long-term resident

Spain

pension sources

100%

taxed in the UK

Arising basis

Gabi is a long-term resident in the UK and has pension incomes from the UK, Spain and the Bahamas.

As a long-term resident she must use the arising basis.

She will therefore pay UK tax on all of her pension incomes.

It may still be possible to exempt the UK from taxing some of it under international tax law.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global pension income. It may be possible to exempt the UK from taxing the pension income under international tax law.

Real-life example

Gabi

Long-term resident

Spain

pension sources

100%

taxed in the UK

Arising basis

Gabi is a long-term resident in the UK and has pension incomes from the UK, Spain and the Bahamas.

As a long-term resident she must use the arising basis.

She will therefore pay UK tax on all of her pension incomes.

It may still be possible to exempt the UK from taxing some of it under international tax law.

Rental income

Rental income, where the property sits

UK rental income is always in scope. Foreign rental income depends on your basis.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global rental income no matter where the property is situated. Note that the UK does not allow a deduction for mortgage interest or depreciation.

Real-life example

Fiona

Long-term resident

France

French properties

100%

profits taxed

Arising basis

Fiona is a long-term resident and has a number of rental properties located in France.

As a long-term resident she files on the arising basis.

She will be subject to UK taxation on the French rental profits.

Note that the UK does not allow a deduction for mortgage interest or depreciation.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global rental income no matter where the property is situated. Note that the UK does not allow a deduction for mortgage interest or depreciation.

Real-life example

Fiona

Long-term resident

France

French properties

100%

profits taxed

Arising basis

Fiona is a long-term resident and has a number of rental properties located in France.

As a long-term resident she files on the arising basis.

She will be subject to UK taxation on the French rental profits.

Note that the UK does not allow a deduction for mortgage interest or depreciation.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global rental income no matter where the property is situated. Note that the UK does not allow a deduction for mortgage interest or depreciation.

Real-life example

Fiona

Long-term resident

France

French properties

100%

profits taxed

Arising basis

Fiona is a long-term resident and has a number of rental properties located in France.

As a long-term resident she files on the arising basis.

She will be subject to UK taxation on the French rental profits.

Note that the UK does not allow a deduction for mortgage interest or depreciation.

Investment income

Investment income source of the asset

Where the investment sits determines whether the FIG scheme can reach it.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global investment income, irrespective of where the investment is situated.

Real-life example

Lauren

Long-term resident

International

Global

share portfolio

100%

dividends taxed

Arising basis

Lauren is a long-term resident and has a portfolio of international shares that pay an annual dividend.

As a long-term resident she files on the arising basis.

She will be subject to UK tax on the global dividend income.

All dividend income is taxable wherever the investment is situated.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global investment income, irrespective of where the investment is situated.

Real-life example

Lauren

Long-term resident

International

Global

share portfolio

100%

dividends taxed

Arising basis

Lauren is a long-term resident and has a portfolio of international shares that pay an annual dividend.

As a long-term resident she files on the arising basis.

She will be subject to UK tax on the global dividend income.

All dividend income is taxable wherever the investment is situated.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global investment income, irrespective of where the investment is situated.

Real-life example

Lauren

Long-term resident

International

Global

share portfolio

100%

dividends taxed

Arising basis

Lauren is a long-term resident and has a portfolio of international shares that pay an annual dividend.

As a long-term resident she files on the arising basis.

She will be subject to UK tax on the global dividend income.

All dividend income is taxable wherever the investment is situated.

Property gains

Property gains, at home and abroad

UK property gains are always taxable. Foreign gains follow the basis you choose.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global property gains. If the property has been your main residence and physically occupied, private residence relief will reduce the taxable gain.

Real-life example

Stefanos

Long-term resident

Greece

Greek property

years occupied

Arising basis

Stefanos is a long-term resident in the UK and sold his buy-to-let in Greece.

He never lived in the property.

The gain will therefore be subject to UK taxation, and private residence relief will not apply.

Private residence relief needs actual physical occupation at some point during ownership.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global property gains. If the property has been your main residence and physically occupied, private residence relief will reduce the taxable gain.

Real-life example

Stefanos

Long-term resident

Greece

Greek property

years occupied

Arising basis

Stefanos is a long-term resident in the UK and sold his buy-to-let in Greece.

He never lived in the property.

The gain will therefore be subject to UK taxation, and private residence relief will not apply.

Private residence relief needs actual physical occupation at some point during ownership.

Arising basis

FIG scheme

Under the arising basis, you will pay tax on global property gains. If the property has been your main residence and physically occupied, private residence relief will reduce the taxable gain.

Real-life example

Stefanos

Long-term resident

Greece

Greek property

years occupied

Arising basis

Stefanos is a long-term resident in the UK and sold his buy-to-let in Greece.

He never lived in the property.

The gain will therefore be subject to UK taxation, and private residence relief will not apply.

Private residence relief needs actual physical occupation at some point during ownership.

Remittance basis transition

The Temporary Repatriation Facility

The Temporary Repatriation Facility is designed for individuals who have previously claimed the remittance basis and now wish to bring overseas incomes and gains into the UK.

It allows you to designate and pay tax on overseas incomes and gains previously excluded from UK taxation at a flat rate of 12% in the 2025/26 and 2026/27 tax years, and 15% in 2027/28.

TRF guide

No foreign tax credit

The amount designated is assumed to be net of foreign tax, so a foreign tax credit will not be available even if you paid tax overseas on the same income or gain.

Repatriating funds to the UK

Ex remittance basis user

You must have claimed the remittance basis via self-assessment.

Ex remittance basis user

You must have claimed the remittance basis via self-assessment.

Foreign incomes

You wish to bring funds you exempted from taxation using the remittance basis into the UK.

Foreign incomes

You wish to bring funds you exempted from taxation using the remittance basis into the UK.

Remit freely

Use the TRF to designate for a flat tax rate and remit the funds freely to the UK.

Remit freely

Use the TRF to designate for a flat tax rate and remit the funds freely to the UK.

Real-life example

Adam

Ex remittance basis user

Australia

£100k

designated

12%

flat rate

TRF designation

Adam is from Australia and has claimed the remittance basis for several years, to exempt his Australian dividend income from UK taxation.

In the 2025/26 tax year he decides to use the Temporary Repatriation Facility to designate £100,000 of that dividend income.

By designating under the TRF, the entire amount is taxed at the flat rate of 12%.

The total tax bill is £12,000, after which the funds can be remitted freely.

Real-life example

Adam

Ex remittance basis user

Australia

£100k

designated

12%

flat rate

TRF designation

Adam is from Australia and has claimed the remittance basis for several years, to exempt his Australian dividend income from UK taxation.

In the 2025/26 tax year he decides to use the Temporary Repatriation Facility to designate £100,000 of that dividend income.

By designating under the TRF, the entire amount is taxed at the flat rate of 12%.

The total tax bill is £12,000, after which the funds can be remitted freely.

Real-life example

Adam

Ex remittance basis user

Australia

£100k

designated

12%

flat rate

TRF designation

Adam is from Australia and has claimed the remittance basis for several years, to exempt his Australian dividend income from UK taxation.

In the 2025/26 tax year he decides to use the Temporary Repatriation Facility to designate £100,000 of that dividend income.

By designating under the TRF, the entire amount is taxed at the flat rate of 12%.

The total tax bill is £12,000, after which the funds can be remitted freely.

Double tax agreements

Agreements that stop income being taxed twice

Double tax treaties are agreements between two countries designed to protect against the risk of double taxation, where the same income is taxable in both countries.

Many tax systems around the world follow the principle that income arising in a country will be taxable in that country, irrespective of whether the individual is resident there or not. Double taxation could apply to an expat if, for example, they move to the UK and continue to receive incomes or gains overseas.

Tax treaty guide

Three ways a treaty helps

Treaties provide relief by crediting tax suffered overseas, limiting the tax rate, or completely removing a country’s right to tax the income.

Real-life example

Wing

New UK resident

Hong Kong

15%

withheld abroad

100%

credited

Treaty relief claimed

Wing relocated to the UK from Hong Kong and continues to receive investment income from her former home.

Tax is withheld at source overseas, and the UK also taxes the income because she is now resident here.

The relevant treaty limits the rate the other country may charge, and credits what she has paid against her UK bill.

The same income is not taxed twice — but the credit has to be claimed on the return.

Real-life example

Wing

New UK resident

Hong Kong

15%

withheld abroad

100%

credited

Treaty relief claimed

Wing relocated to the UK from Hong Kong and continues to receive investment income from her former home.

Tax is withheld at source overseas, and the UK also taxes the income because she is now resident here.

The relevant treaty limits the rate the other country may charge, and credits what she has paid against her UK bill.

The same income is not taxed twice — but the credit has to be claimed on the return.

Real-life example

Wing

New UK resident

Hong Kong

15%

withheld abroad

100%

credited

Treaty relief claimed

Wing relocated to the UK from Hong Kong and continues to receive investment income from her former home.

Tax is withheld at source overseas, and the UK also taxes the income because she is now resident here.

The relevant treaty limits the rate the other country may charge, and credits what she has paid against her UK bill.

The same income is not taxed twice — but the credit has to be claimed on the return.

UK tax rates

Income tax and capital gains tax

For 2026/27, England, Wales and Northern Ireland. Scotland sets its own bands on non-savings income.

Income tax

Capital gains

Income tax

Taxable income

Rate

Personal allowance (PA)

£0 – £12,570

Basic rate band

£12,570 – £50,270

20%

Higher rate band

£50,270 – £125,140

40%

Additional rate band

£125,140+

45%

Dividend allowance

£500

Basic rate savings allowance

£1,000

Higher rate savings allowance

£500

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UK compliance

Filing deadlines and disclosures

Registering, filing and — where something has gone undeclared — putting it right.

Self-assessment

Disclosure

The UK tax year runs from 6 April to 5 April. The tax return filing deadline is 31 October following the end of the tax year if you are filing on paper, or 31 January if you are filing electronically. The payment deadline is 31 January following the end of the tax year.

If you have not previously filed tax returns you must register for self-assessment with HMRC. HMRC will issue a ten-digit Unique Tax Reference number, which you will use to file your returns.

FIG still has to be disclosed

If you are resident and in receipt of overseas incomes and gains, you must file a UK tax return. If you use the FIG scheme, you will be required to disclose details of your overseas incomes and gains to HMRC — even though they will not be taxable in the UK.

Keep good records of your incomes, gains and travel pattern, to enable an accurate assessment of your UK tax position and to evidence it to HMRC should this be requested.

Key deadlines

31 October for paper returns and 31 January for electronic returns, with payment also due by 31 January following the end of the tax year.

Register for self-assessment

HMRC will issue a ten-digit Unique Tax Reference number, which you will use to file your returns.

Keep the evidence

Incomes, gains and travel pattern — the records that support your position if HMRC asks for it.

Self-assessment

Disclosure

If you have not previously filed tax returns you must register for self-assessment with HMRC. HMRC will issue a ten-digit Unique Tax Reference number, which you will use to file your returns.

FIG still has to be disclosed

Keep good records of your incomes, gains and travel pattern, to enable an accurate assessment of your UK tax position and to evidence it to HMRC should this be requested.

Key deadlines

31 October for paper returns and 31 January for electronic returns, with payment also due by 31 January following the end of the tax year.

Register for self-assessment

HMRC will issue a ten-digit Unique Tax Reference number, which you will use to file your returns.

Keep the evidence

Incomes, gains and travel pattern — the records that support your position if HMRC asks for it.

Work with GTC

Want clarity on your own UK position?

Tell us when you are coming and what you are bringing, and you will have a fixed fee and a clear view of your position — usually within one working day.

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