You are moving to or from the UK
Travel, homes, workdays and family ties need recording before residence and split-year treatment can be concluded.
Individuals · International tax
Establish residence first, then trace each foreign amount to the right UK treatment.
We bring travel dates, prior residence, source country records and foreign tax together, applying the current foreign income and gains framework without assuming that an overseas account or tax payment settles the UK position.
- FCCA & CTA expertise
- Experience at BDO & KPMG
- Responses in hours, not days
- Fees agreed upfront
Expert perspective
Foreign does not mean outside the UK tax return.
UK residents are generally taxed under UK rules on income and gains within scope, subject to the current regime and treaty relief. From 6 April 2025, the former remittance-basis framework was replaced by a residence-based four-year foreign income and gains regime for qualifying new residents, with transitional issues for people who used the earlier rules.
Eligibility depends on residence history and a claim can have consequences for allowances and loss treatment. People outside the qualifying period may need to report foreign income and gains on an arising basis, even where funds remain abroad.
We establish the residence timeline, identify each source and convert figures using appropriate exchange rates. Foreign tax is matched to the same income or gain and period before credit is claimed. Complex source-country or treaty questions may require coordination with an adviser in the other jurisdiction.
When this matters
Recognise when the position needs more than a form
Early review creates time to find evidence, correct assumptions and make choices before a deadline fixes the result.
You are within your first UK-resident years
The current FIG regime may be available depending on the required period of prior non-UK residence and claim conditions.
You hold offshore investments or property
Interest, dividends, funds, rent and gains require UK classification, exchange-rate and foreign-tax analysis.
Historic offshore items were missed
A disclosure route, extended assessment periods and offshore penalties may apply, so voluntary action should be planned carefully.
The technical review
The areas we bring into one review
A defensible answer is based on the full factual pattern and is reported consistently across every relevant return.
Residence status
Day counts, automatic tests, UK ties, work patterns, homes and split-year cases evidenced for each tax year.
FIG regime
Eligibility period, categories claimed, consequences of a claim and interaction with pre-6 April 2025 income or gains.
Income classification
Foreign employment, interest, dividends, pensions, rental income, partnership or trust amounts treated under UK definitions.
Capital gains
Asset cost, exchange rates, rebasing or transitional provisions where relevant and foreign disposal taxes.
Treaties and tax credits
Treaty residence, source rights, foreign tax matching and the limit on double-tax credit relief.
Remittances and legacy funds
Historic remittance-basis pools, mixed funds and amounts brought to the UK after the regime change identified separately.
What changes the answer
The same bank transfer can contain several tax histories.
We distinguish current FIG, historic untaxed foreign amounts, clean capital and foreign tax rather than treating an account as one pool.
- 01What is the individual’s UK residence status for each year, based on documented days and ties?
- 02Does the person satisfy the prior non-residence conditions for the four-year FIG regime and is a claim beneficial?
- 03What is the UK character and source of each amount, regardless of how the overseas statement labels it?
- 04Which foreign tax relates to the same income or gain and can be credited under UK law or a treaty?
How UA Tax works
Technical work, explained in a usable sequence
You will understand what the evidence shows, what is uncertain and what happens next.
Clarify the facts
We establish the people, assets, income, dates and documents that determine the technical position.
Reconcile the evidence
Returns, statements, legal records and prior advice are checked for gaps or inconsistent assumptions.
Explain the options
You receive a practical comparison of the tax outcomes, risks, deadlines and decisions that remain yours.
Complete the agreed work
We prepare the returns, claims, disclosure or implementation plan within a defined scope and fee.
Questions worth asking
Frequently asked questions
What is the four-year foreign income and gains regime?
From 6 April 2025, qualifying individuals in their first four UK-resident tax years after a sufficient period of non-UK residence can claim relief on eligible foreign income and gains. Claims and eligibility must be reviewed year by year.
Does money have to be brought to the UK before it is taxed?
For people outside the new FIG regime, foreign income and gains can be taxable as they arise even if retained overseas. Historic remittance-basis amounts need separate tracing.
How is UK residence decided?
The Statutory Residence Test uses days, work, homes and UK ties, with additional split-year cases. Immigration status, nationality and personal intention do not decide residence on their own.
Can I claim credit for tax paid overseas?
Often, but only to the extent UK law or a treaty permits and the foreign tax relates to the same amount. The credit is generally limited and must be evidenced.
Do I need to report a foreign bank account with no income?
The account itself is not normally reported merely because it exists, but interest, gains, transfers, trust connections or historic funds may create disclosure questions.
What if I omitted foreign income from earlier returns?
Seek advice promptly. The correction route and years depend on the facts, HMRC contact and behaviour, with special offshore assessment and penalty rules potentially relevant.
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Related advice
Get a clear view before the deadline drives the decision.
Arrange an initial call to outline the issue, or book a focused tax consultation when you need advice on a defined question.