By Sonal Shah
02 Jun 2026
There has been a lot of focus recently on individuals leaving the UK. However, we are still seeing the UK remain an attractive destination for many people at different stages of life.
However, moving to the UK can bring significant tax consequences. The key is to plan before arrival.
In this article, I share 10 key tips for international tax when moving to the UK.
The first question is not simply when you arrive in the UK, but when you become UK tax resident.
UK residence is determined under the Statutory Residence Test, which looks at factors such as the number of days spent in the UK, work patterns, UK accommodation and family ties. HMRC confirms that residence is considered separately for each UK tax year, which runs from 6 April to 5 April.
This means your arrival date can matter. Arriving on 1 March may produce a very different result from arriving on 10 April.
Tip: Before moving, map out your expected UK days, travel pattern and work arrangements for the year of arrival.
Although tax residence is generally assessed for the whole tax year, in some cases the year can be split into a UK part and an overseas part.
This can be relevant where someone comes to the UK part-way through a tax year to live or work here. HMRC’s guidance explains that split year treatment can apply where the relevant statutory conditions are met.
Tip: Do not assume that you are taxed in the UK only from the day you land. The split year rules need to be considered properly.
From 6 April 2025, the old remittance basis rules were replaced with the new Foreign Income and Gains regime, often referred to as the FIG regime. Under this regime, qualifying new UK residents may be able to claim relief on eligible foreign income and gains for their first four years of UK residence.
An individual may qualify if they are in one of their first four years of UK residence after at least 10 consecutive tax years of non-UK residence.
This can be highly valuable, but it is not automatic and the conditions need to be checked.
Tip: If you are moving to the UK after a long period of non-UK residence, review whether the FIG regime could apply before you arrive.
Pre-arrival banking is often overlooked.
Before becoming UK resident, it may be sensible to organise bank accounts so that existing capital, income and gains are clearly separated. This is particularly important for individuals with offshore accounts, investment portfolios, property income or trust distributions.
Even under the new FIG regime, clear records matter. They help identify what funds existed before UK residence and what income or gains arise afterwards.
Tip: Avoid mixing historic capital, income and gains in one account before moving to the UK.
If you hold shares, funds, bonds, private equity interests, cryptoassets, property or other investments, the UK tax treatment should be reviewed before you become UK resident.
Once UK resident, individuals are generally taxed on worldwide income and gains, subject to any available reliefs such as the FIG regime for qualifying new residents. HMRC guidance confirms that from 6 April 2025, UK residents are generally taxed on the arising basis on worldwide income and gains unless the FIG regime applies.
There may be opportunities to restructure, dispose of or reorganise assets before arrival, but this must be considered carefully alongside local tax advice in the country you are leaving.
Tip: Do not wait until after becoming UK resident to review unrealised gains.
For individuals moving to the UK for work, employment income can be complicated, particularly where duties are performed both in and outside the UK.
The UK’s Overseas Workday Relief (OWR) rules may be relevant for qualifying employees. From 6 April 2025, OWR is subject to a financial limit – the lower of £300,000 or 30% of total employment income.
This can be important for internationally mobile executives and employees who continue to perform some duties overseas.
Tip: Employment contracts, payroll, workday tracking and bank account arrangements should be reviewed before the UK assignment starts.
Many people moving to the UK buy a home either before or shortly after arrival. UK property purchases can carry significant tax costs, particularly Stamp Duty Land Tax.
The SDLT position may be affected by whether the buyer is UK resident or non-UK resident for SDLT purposes, whether they own other properties, and whether a company or trust is involved. A 2% non-resident surcharge can apply to residential property purchases in England and Northern Ireland by non-UK residents, and higher rates can apply where the buyer owns additional residential property.
Tip: Obtain SDLT advice before exchanging contracts, not after completion.
From 6 April 2025, the UK Inheritance Tax regime moved to a residence-based system. This means that long-term UK residence can bring wider exposure to UK Inheritance Tax.
HMRC guidance states that a person may be a long-term UK resident if they have been UK tax resident for either the previous 10 consecutive years or for 10 or more of the previous 20 tax years.
This is especially relevant for individuals with overseas assets, family wealth, trusts, succession planning structures or significant investments outside the UK.
Tip: Inheritance Tax planning should not be left until someone has already been UK resident for many years.
Many internationally mobile individuals have existing family companies, trusts, foundations, nominee arrangements or investment holding structures.
Moving to the UK can change the way these structures are taxed, reported and managed. UK anti-avoidance rules can be complex, particularly where offshore trusts, close companies or family investment vehicles are involved.
For high-net-worth individuals, this is often one of the most important pre-arrival workstreams.
Tip: Review all offshore structures before arrival, including who controls them, who can benefit, what assets they hold and how income or gains may arise.
Pre-arrival tax planning is not just about technical advice. Practical steps also matter.
Before moving to the UK, individuals should consider:
Tip: A move to the UK should be managed as a coordinated relocation project, not just a tax return exercise.
We regularly advise individuals and families moving to the UK, including students who later remain in the UK, parents relocating to be closer to children, entrepreneurs, executives, trustees and high-net-worth individuals. The best results are usually achieved when the advice is taken before arrival.
If you would like more information on any of the above, speak to our International Tax team today.
Last updated: 02.06.2026
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