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Moving or returning to the UK? Plan before arrival.
Whether you are a British expatriate returning home or moving to the UK for the first time, coordinate your residence rights and international finances before the move.
UK ARRIVAL & RETURN PLANNING
A conversation built
around your plans.
Tell an International Wealth Planner what you want to achieve. Start with the initial financial criteria, then request a personal consultation.
Plan my UK move ↗£1m+ investable wealth or £35k+ monthly income.
Establish your right to live in the UK
Nationality, existing status and your family’s circumstances determine immigration requirements. Returning to a familiar country does not give every household member the same rights.
Understand when UK tax residence begins
Review the Statutory Residence Test, possible split-year treatment and temporary non-residence rules. Time abroad alone does not settle the tax treatment of past transactions.
Prepare your assets before arrival
Review overseas pensions, investments, companies, trusts and property. Get advice before selling assets, taking lump sums or changing ownership.
PREPARE FOR YOUR CONVERSATION
Your UK arrival, thought through.
- Nationality and residence status for each family member
- UK and overseas travel history and intended move date
- Overseas assets, pensions and transactions during your absence
- Housing, employment and family ties in the UK
Returning is not the same as starting afresh
HMRC’s temporary non-residence rules can bring certain income or gains from a period abroad into charge on return where the conditions apply. Review the history of your absence and transactions, rather than assuming overseas receipts are outside UK tax.
New-arrival relief needs its own assessment
The four-year foreign income and gains regime is conditional, including a qualifying period of prior non-UK residence. A British passport neither grants nor rules out eligibility. Do not assume that every returnee qualifies.
Healthcare, pensions and practical arrangements
Check healthcare access and any visa-related charges separately from tax status. Tell pension and account providers about the intended move, and review benefits, insurance, wills and the currency of your future spending.
Official guidance
HMRC: tax if you return to the UK ↗HMRC: tax if you come to the UK ↗HMRC: four-year foreign income and gains regime ↗UK government: visas and immigration ↗Research reviewed 22 September 2026. General information, subject to individual circumstances and current rules.