Moving to the UK: arrivals and returners

Since April 2025 the UK taxes new arrivals under the Foreign Income and Gains (FIG) regime: if you've been non-resident for the previous ten years, your first four years of UK residence can be free of UK tax on foreign income and gains — dividends from your company back home, interest, rent, gains — and you can bring the money into the UK freely, which the old remittance rules never allowed. After four years, worldwide taxation applies like everyone else.

What we do for arrivers

• Confirm your start of residence and split-year position — the date matters for what the UK can tax.
• FIG regime claims on your return, each year of the four — it's a claim, not automatic, and claiming costs you the personal allowance, so we check year by year that it's actually worth it.
• Registration for Self Assessment, and the return itself.
• Employment structuring facts — overseas workday relief where it applies to your first years' earnings for duties performed abroad.
• Coordination with the tax system you're leaving, so nothing is taxed twice and nothing falls through the gap.

Returning Brits

Ten years away? You qualify for the same four-year FIG window as any other arriver. Fewer than five years away? Watch the temporary non-residence rules — gains and certain income realised abroad can be taxed on the year you come back. The review covers both.