UK Tax Residence – Arrival and Departure

Just before you arrive in the UK and just prior to you departing the UK are the times when you are most able to minimise your exposure to tax, both in the UK and your departure or destination country, by determining your UK tax residence status.

Our experience ranges from considering the implications of the Statutory Residence Test in the UK, to analysing the effects of double tax treaties between the countries of departure and arrival, to the steps you need to take to secure a visa to take up residence in the UK, if indeed one is needed.

And there is also the possibility of claiming split year treatment for UK tax residence if you come to or leave the UK part way through the tax year as opposed to being treated as a UK resident for the whole tax year. There are eight scenarios where split year treatment might apply – three for leavers and five for arrivers – depending on your circumstances.

By involving us before your relocation takes place, we can help you explore the opportunities that exist to structure your wealth most tax efficiently and at a time when issues are much easier to address. For these reasons, years of arrival and departure are normally when you are most able to minimise your exposure to tax by determining your UK tax residence.