For individuals
Moving across borders, with your tax position under control.
Arriving in the UK, leaving it, or living between countries brings tax questions that generic advice does not answer well. We plan ahead, document your position, and keep it straightforward.
Where we help individuals
ResidenceUK residence, split year & evidence
Helping internationally mobile individuals understand UK residence and plan around moves to or from the UK.
- Statutory Residence Test (SRT) support
- Split-year treatment considerations
- Practical record-keeping and evidence to support your position
ArrivingArriving in the UK & the four-year FIG regime
Planning for new arrivals under the four-year foreign income and gains regime that replaced the remittance basis from 6 April 2025, including whether you qualify and modelling whether a claim actually leaves you better off, since claiming can have other consequences for your wider position.
- Eligibility for the four-year FIG relief
- Pre-arrival planning while options are open
- Interaction with overseas tax and treaties
LeavingLeaving the UK & temporary non-residence
Planning departures so your position is clean, and navigating the temporary non-residence rules that can pull income and gains back into UK charge if you return too soon.
- Departure-year planning and split-year treatment
- Temporary non-residence traps
- UK assets, companies and pensions left behind
Inheritance taxLong-term UK residence & inheritance tax
Advising on the residence-based inheritance tax rules that replaced domicile from 6 April 2025, and what long-term UK residence means for your worldwide estate.
- The long-term residence test and its consequences
- Planning for arrival, departure and the post-departure tail
- Reviewing structures set up under the old domicile rules
TreatiesTreaty residence & double tax relief
Ensuring overseas income is not taxed twice and that treaty relief is applied correctly.
- Treaty residence tie-breakers
- Foreign tax credit relief and claims
- Overseas investment and rental income
TransitionalHistoric remittance-basis funds & the TRF
For former remittance-basis users, advising on mixed funds and the Temporary Repatriation Facility, which allows previously untaxed foreign income and gains to be designated and brought to the UK at a reduced rate. The TRF is available for only three tax years, 2025/26, 2026/27 and 2027/28, so early analysis may be valuable.
- Mixed-fund analysis and TRF designations
- Temporary Repatriation Facility planning
- Historic remittance-basis positions
StructuresOffshore trusts, companies & overseas assets
Reviewing cross-border structures and how they interact with UK tax rules, including reporting obligations for overseas assets.
- Offshore trust and company considerations
- Overseas assets and reporting
- Cross-border family planning
Arriving, leaving, or living between countries? Get in touch.