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Tax advice on moving to the UK

Our expert team of international tax advisers can support your move to the UK

If you are moving to the UK, the way you arrange your tax affairs can have long-lasting and far-reaching consequences. When you are juggling tax regimes, residence rules, business interests and investments across multiple jurisdictions, the scope for oversight or mistake is huge. Evelyn Partners can help.

Our expert team of international tax advisers supports people who are moving to the UK. We specialise in working with both UK domiciled and non-UK domiciled tax residents and those considering moving to the UK, advising on the organisation of your financial affairs, tax-efficiency and tax-reporting obligations. For those planning to remain in the UK, we can also help you plan ahead for UK domicile or deemed domicile.

How we can help

There is much to consider when moving to the UK. Our experts will help you with:

  • Pre-arrival planning: advising on the tax-efficient organisation of your financial affairs to help you manage you and your family’s financial needs while living in the UK
  • Tax relief: if you’re coming to the UK to work for a temporary period, we can advise on the potential UK tax reliefs available and work with your employer to ensure that your employment qualifies for these reliefs
  • Property: advising on the implications, optimal structure and funding of UK property ownership
  • Inheritance tax: if you’ve been in the UK for several years or have settled in the UK permanently, we can advise on the associated inheritance tax implications
  • Offshore assets: advising on the effectiveness of existing structures and planning for offshore assets
  • Remittances: structuring of remittances to enable tax-efficient movement of capital to the UK

Speak to an Evelyn Partners international tax specialist today

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We will give you a courtesy call just in case you have any questions about this guide.

Why choose Evelyn Partners?

  • As a member of CLA Global, and through our other relationships internationally we can ensure that your tax planning in the UK is compatible with the jurisdiction you are moving from and any other countries in which you have financial interests
  • We work closely with your existing advisers, such as onshore and offshore lawyers, investment managers and property agents
  • You can benefit from Evelyn Partners’ expertise in investment management, wealth planning and business services
  • All of our international tax advice is tailored to your specific tax needs and is provided by a team of experienced tax specialists
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Domicile and residence explained

A person’s domicile is normally inherited from their father but can be replaced by a domicile of choice, which is generally the place they consider their permanent home – the place where they have the strongest social and family ties. Unlike residence, there is no one legal test to determine domicile but various factors are considered. Determining legal domicile can be complex and is open to challenge by HMRC so this is an area where it is sensible to seek professional advice.

While it is possible to be resident in more than one place at any one time, it is only possible to be domiciled in one jurisdiction. While someone who has moved to the UK for a short period of time will become a UK resident, they are likely to be a non-dom.

Find out more about residency for tax purposes, the statutory residency test and UK non-dom tax by downloading your copy of Moving to the UK – your guide to tax.

Tax on the remittance basis

A UK resident who is not domiciled or deemed domiciled in the UK can elect to be taxed on the remittance basis. This means you are charged UK tax on all UK sources of income and gains but are only charged UK tax on foreign income and gains that are remitted to the UK.

A remittance basis charge of £30,000 will be payable if the remittance basis is claimed by those who have been UK resident for 7 out of the previous 9 tax years. The charge rises to £60,000 after 12 years of residence out of the previous 14. In addition, the personal income tax allowance and the capital gains tax annual exemption are lost if the remittance basis is claimed. The remittance basis option falls away after you have been a UK resident for 15 out of the previous 20 tax years and worldwide income and gains are then taxable as they arise.

Contact us

Speak to an Evelyn Partners international tax specialist today.


Prevailing tax rates and reliefs depend on individual circumstances and are subject to change