Residence status, overseas income and the four-year regime for new arrivals — the essentials.
If you have recently moved to the UK, your tax position in the first few years can be quite different from that of long-term residents. Getting it right early avoids costly corrections later.
Are you UK tax resident?
Residence is decided by the Statutory Residence Test, which looks at days spent in the UK and your ties here. Some people qualify for split-year treatment in the year they arrive.
The four-year foreign income and gains regime
Since April 2025, people who become UK resident after ten years of non-residence can claim relief on foreign income and gains for their first four tax years. The claim must be made on a tax return.
Practical articles from our team. General information only — contact us for advice on your situation.