Moving to or from the UK

Under the SRT, you are normally either UK resident or non-UK resident for a full tax year (which runs from 6th April to 5th April) and at all times in that tax year.

However, if during the year you start to live or work abroad, or come from abroad to live or work in the UK, the position is more complex and the tax year can be split into resident and non-resident parts if certain specific criteria are met.

The rules for splitting a tax year are complicated so if you are considering a move to or from the UK, please get in touch for advice. With advance planning, it may be possible to save significant amounts of tax.

For example, you should be able to minimise your liability to income and capital gains tax by taking action in advance of your return to the UK.