Returning to the UK.

Moving back to the UK after living abroad? These tools help you assess the new Foreign Income and Gains (FIG) regime, determine when UK tax residence resumes under the Statutory Residence Test and identify planning opportunities before you return. Three tools to check whether you qualify for the FIG exemption, when you become UK-resident again, and whether to restructure before you arrive.

The Foreign Income and Gains regime introduced from April 2025 gives returning residents a potential four-year window of tax relief, but only if you qualify.

These tools help you check your eligibility, understand when UK residence kicks back in under the Statutory Residence Test, and decide whether wrapping assets in an offshore bond before your return makes sense.

FIG Regime Eligibility Checker

Decision tree

Check whether you may qualify for the new UK Foreign Income and Gains regime.

UK Residence Decision Tree

Decision tree

Quick assessment of whether you are likely UK tax resident under the Statutory Residence Test.

Should I use an Offshore Bond?

Decision tree

Explore whether an offshore bond is a suitable wrapper for your investments.

Planning your return?

The FIG regime is new and the rules around timing are precise. A conversation before you move back can make a significant difference to your first four years of UK tax.

No obligation. Initial conversation is free. FCA regulated.