Statutory Residence Test

Why Expats Return to the UK (And the Costly Tax Mistakes They Need to Avoid)

If you’ve been living overseas for years, there may come a time when you start thinking about returning home. This guide explains why expats return to the UK, the most common financial and tax traps to watch out for, and what smart planning can achieve.

Moving Back to the UK? Here’s What the New Tax Rules Mean for You

If you’re a Brit planning to return to the UK after years of living abroad, a major tax shake-up is coming your way.From 6 April 2025, the UK is switching to a residence-based tax system, moving away from centuries of domicile-based rules. That means your tax status will depend entirely on whether you’re considered a UK resident, not where your parents are from or where your wealth is held. If you’re a former expat returning to live in the UK,…

How is UK residency determined?

UK residency is determined based on a combination of factors and the application of the Statutory Residence Test (SRT). Here is an explanation of how it works.

Five Big Tax Mistakes Made By British Expats And How To Avoid Them

For British expats moving or living abroad, there are many traps and pitfalls in the UK’s complex tax regime to be aware of. Based on my experience, these are the top five tax mistakes, assumptions and statements that are made, and how to avoid making them.

Guide to CGT rules for UK expat property owners

Selling property while living abroad can trigger unexpected UK Capital Gains Tax. This guide explains the expat CGT rules, reporting requirements, and what you need to consider before selling UK property overseas.