Expat Tax Advice

Specialist UK tax advice for expats, non-residents and individuals moving to or from the UK.

If you live overseas, are moving abroad, are returning to the UK or have recently arrived in the UK, your tax affairs can quickly become complicated.

TN Accountancy provides specialist UK expat tax advice to individuals with international and cross-border tax affairs. We advise both British nationals living overseas and individuals who have moved to the UK from another country.

As a firm of Chartered Tax Advisers, we can help you understand your UK tax residence, overseas income and capital gains position, Double Taxation Agreements and your UK tax reporting obligations.

UK Tax Residence Advice

Your UK tax residence status is one of the most important factors in determining how your income and capital gains are taxed.

UK residence is determined under the Statutory Residence Test (SRT), which considers matters including the number of days you spend in the UK, your work, accommodation, family and other connections with the UK.

We can advise you on:

  • UK tax residence under the Statutory Residence Test

  • Planning the timing of a move to or from the UK

  • UK day-counting requirements

  • Automatic residence and non-residence tests

  • UK ties and the sufficient ties test

  • Split-year treatment

  • Temporary non-residence rules

  • Your UK tax position after leaving or returning to the UK

Obtaining advice before an international move can be particularly valuable, as the timing of your departure or arrival can have a significant effect on your UK tax position.

Moving to or Returning to the UK

If you are moving to the UK after living abroad, we can review your circumstances before and after your arrival to establish when you become UK tax resident and how your overseas income and assets will be taxed.

Where the relevant conditions are met, split-year treatment may divide the tax year into a UK resident and overseas part.

Individuals arriving in the UK may also qualify for the Foreign Income and Gains (FIG) regime, which replaced the previous remittance basis from 6 April 2025.

Foreign Income and Gains (FIG) Regime

The four-year Foreign Income and Gains (FIG) regime applies to qualifying individuals who become UK tax resident after at least 10 consecutive tax years of non-UK residence.

Qualifying new residents can claim relief from UK tax on eligible foreign income and gains arising during their first four tax years of UK residence.

The FIG regime can apply to foreign income such as:

  • Overseas investment income

  • Foreign dividends and interest

  • Overseas property income

  • Profits from certain overseas businesses

  • Certain foreign capital gains

Unlike the former remittance basis, eligible foreign income and gains covered by a FIG claim can generally be brought to the UK without creating an additional UK tax charge.

FIG relief must be claimed and is not necessarily beneficial in every case. For example, an individual making a FIG claim may lose entitlement to their UK Personal Allowance and Capital Gains Tax Annual Exempt Amount for that tax year.

We can review your circumstances, determine whether you qualify for the FIG regime and advise whether making a claim is appropriate.

Temporary Repatriation Facility

The Temporary Repatriation Facility (TRF) can provide a valuable planning opportunity for individuals who previously used the remittance basis.

Former remittance basis users can potentially designate certain foreign income and gains arising before 6 April 2025 under the TRF and pay tax at a reduced rate.

Once qualifying amounts have been designated under the TRF, they can generally be brought to the UK without a further remittance basis tax charge.

The rules can be complex, particularly where overseas accounts contain a mixture of capital, income and gains from different tax years. We can review historic offshore funds and advise whether the Temporary Repatriation Facility may be beneficial.

Leaving the UK

Moving overseas does not necessarily bring your UK tax obligations to an end.

We can advise on your UK tax residence position in the year you leave, including whether split-year treatment applies, and help you understand your ongoing UK tax obligations as a non-resident.

This may include advice on:

  • UK employment or self-employment income

  • UK rental property

  • UK investment income

  • Capital gains

  • UK property disposals

  • The Non-Resident Landlord Scheme

  • Temporary non-residence

  • Returning to the UK in the future

The temporary non-residence rules are particularly important where an individual leaves the UK and subsequently returns, as certain income or capital gains realised during the period abroad can potentially become taxable when UK residence resumes.

Double Taxation and Foreign Tax Credit Relief

Having income or gains taxable in more than one country does not necessarily mean that you should pay tax twice.

The UK has an extensive network of Double Taxation Agreements, which can determine which country has primary taxing rights and can provide relief where the same income or gain is taxable in both jurisdictions.

We regularly assist clients with:

  • Double Taxation Agreement claims

  • Foreign Tax Credit Relief

  • Overseas employment income

  • Foreign dividends and investment income

  • Overseas pensions

  • Overseas rental income

  • Foreign capital gains

Where foreign tax has already been paid, we can ensure any available credit or treaty relief is correctly claimed on your UK tax return.

Expat Self Assessment Tax Returns

We prepare UK Self Assessment tax returns for expats, non-residents and internationally mobile individuals.

International tax returns often require additional consideration, including residence disclosures, foreign income, foreign tax credits, FIG claims and relevant Double Taxation Agreements.

We can prepare and submit your tax return to HMRC and deal with HMRC directly as your tax agent.

For more information, see our Self Assessment Tax Returns page.

Capital Gains Tax for Expats and Non-Residents

UK Capital Gains Tax can continue to apply even after you have moved overseas.

In particular, non-UK residents disposing of UK property are required to consider whether a UK property Capital Gains Tax return must be submitted within 60 days of completion, including in some circumstances where no tax is ultimately payable.

We can advise on your UK Capital Gains Tax position, available reliefs and reporting requirements.

For further information, see our Capital Gains Tax Returns page.

UK Property for Expats and Non-Resident Landlords

Many of our expat clients continue to own property in the UK after moving overseas.

We can assist with:

  • UK rental income

  • Self Assessment tax returns

  • Non-Resident Landlord Scheme applications

  • Allowable property expenses

  • Capital Gains Tax on property disposals

  • Double taxation issues

  • Making Tax Digital requirements for landlords

For more information, see our Property Tax Advice page.

Inheritance Tax and International Individuals

From 6 April 2025, the UK moved from a predominantly domicile-based Inheritance Tax system to a residence-based regime.

This means that an individual’s history of UK residence can now be particularly important in determining the extent to which overseas assets fall within the scope of UK Inheritance Tax.

We can advise internationally mobile individuals on the UK tax implications of moving to or leaving the UK and identify areas where more detailed estate or Inheritance Tax planning should be considered.

Non-UK Taxes

TN Accountancy advises on UK taxation only.

Where advice is required on the tax rules of another country, we can work alongside your overseas tax adviser. We also have access to an international network of tax professionals and can often introduce an adviser in the relevant jurisdiction where required.

This allows the UK and overseas tax positions to be considered together where appropriate.

HMRC Enquiries and Disclosures

International tax affairs can attract additional scrutiny from HMRC because of the information HMRC receives from overseas tax authorities under international information-sharing arrangements.

If you receive an HMRC enquiry concerning foreign income, overseas assets or your residence position, we can deal directly with HMRC on your behalf.

We can also assist where historic overseas income or gains have not been correctly declared and a disclosure to HMRC is required.

Expat Tax Advice from Chartered Tax Advisers

Expat Tax Advice

International tax can be complex and there is rarely a one-size-fits-all answer.

We take the time to understand your circumstances, including where you live, where you have lived previously, your family and work arrangements, your overseas income and assets and your future plans.

Your affairs will be overseen by a Chartered Tax Adviser, combining specialist tax advice with practical assistance in meeting your UK tax obligations.

For further information about the wider tax advisory services we provide, see our Tax Advice for Individuals and Families page.

Contact Us

If you are moving to the UK, leaving the UK, living overseas or have foreign income or assets and would like specialist UK expat tax advice, please contact us to discuss how we can help.