UK Residence and International Tax Advice With Clarity and Confidence
Professional advice for individuals arriving in the UK, leaving the UK or managing income, assets and financial interests across more than one jurisdiction.
We assess your UK tax residence position, reporting obligations and exposure to UK tax, while helping you structure your affairs in a compliant and tax-efficient manner.
Your Residence Position Can Affect Your Worldwide Tax Exposure
UK tax residence can determine whether income and gains arising in the UK and overseas must be reported and taxed in the United Kingdom.
Understanding Your Complete International Tax Position
The tax consequences of moving to or from the United Kingdom can be significant. Your position may depend on the number of days spent in the UK, your work pattern, available homes, family connections and previous residence history.
Odiri Tax Consultants & Accountants will review your circumstances, apply the relevant UK tax rules and explain your obligations clearly. Where appropriate, we also consider double taxation relief and coordinate with your overseas legal, tax and investment advisers.
- Review of UK and overseas residence history
- Assessment of UK days, homes, work and family ties
- Analysis of income, gains and overseas assets
- Consideration of double taxation agreements
- Preparation of relevant UK tax disclosures
- Forward-looking arrival or departure planning
Residence and International Personal Tax Services
Our services support internationally mobile individuals with UK residence, foreign income, cross-border assets and ongoing tax compliance requirements.
Statutory Residence Test
Detailed assessment of your residence status using UK day counts, automatic tests and sufficient-ties criteria.
Split-Year Treatment
Review of whether a tax year may be divided into UK and overseas parts following an arrival or departure.
Foreign Income and Gains
Advice on eligibility for the four-year FIG regime and the treatment of foreign income and capital gains.
Pre-Arrival Planning
Tax planning before becoming UK resident, including review of income, investments, assets, employment and remittances.
Pre-Departure Planning
Advice before leaving the UK to identify continuing tax obligations and reduce avoidable cross-border complications.
Double Taxation Relief
Review of treaty residence, foreign tax credits and relief available where the same income is taxable internationally.
Non-Resident Landlords
UK tax returns, rental-income reporting and support with the Non-resident Landlords Scheme.
Overseas Workday Relief
Review of potential relief for qualifying internationally mobile employees performing employment duties overseas.
Long-Term Residence and IHT
Advice on how long-term UK residence may affect the Inheritance Tax treatment of UK and overseas assets.
Tax Advice When Arriving in or Leaving the UK
Early advice provides an opportunity to understand your tax exposure and organise your financial affairs before your residence position changes.
Moving to the United Kingdom
We can review your affairs before arrival and advise on the UK taxation of your income, gains, employment, property and investments.
- Pre-arrival residence and tax planning
- Eligibility for the four-year FIG regime
- Overseas Workday Relief considerations
- Foreign bank accounts and investments
- UK property ownership and acquisition
- Inheritance Tax and succession considerations
Leaving the United Kingdom
We can assess your departure position and advise on any UK obligations that continue after you become non-resident.
- Pre-departure residence planning
- Split-year treatment assessment
- Temporary non-residence considerations
- UK property and rental-income reporting
- Capital Gains Tax on UK assets
- Continuing Self Assessment obligations
Advice Tailored to Internationally Mobile Individuals
We provide professional support for individuals and families whose financial affairs extend beyond one country.
New UK Residents
Individuals and families planning to establish residence in the UK.
UK Expatriates
UK nationals working, living or retiring overseas.
Senior Executives
Executives with international employment duties and remuneration.
Business Owners
Entrepreneurs with companies, investments or commercial interests in different countries.
Overseas Investors
Individuals investing in UK property, companies or financial assets.
Non-Resident Landlords
Overseas owners receiving rental income from UK property.
International Families
Families with assets, income or succession interests across multiple jurisdictions.
Returning UK Residents
Individuals returning after a period of residence outside the United Kingdom.
A Detailed and Coordinated Approach to International Tax
Cross-border tax advice requires more than counting the number of days spent in the United Kingdom. A reliable assessment must consider your residence history, work, homes, family connections, income, assets and future plans.
We provide clear advice supported by a structured review of your circumstances and can work alongside your lawyers, wealth managers, overseas accountants and property advisers.
Contact Our International Tax TeamA Structured Residence and International Tax Review
Our process is designed to identify the relevant facts, establish your UK tax position and provide clear recommendations.
Initial Circumstances
We obtain details of your travel, homes, family, work, income, assets and residence history.
Scope and Quotation
We confirm the advice and compliance work required and provide a clear professional quotation.
Technical Review
We apply the relevant residence, income, gains, treaty and reporting rules to your circumstances.
Advice and Implementation
We explain our conclusions, recommend appropriate action and assist with tax returns and HMRC submissions.
UK Residence and International Tax Questions
How is UK tax residence determined?
Residence is generally determined under the Statutory Residence Test. The test considers automatic overseas tests, automatic UK tests and, where necessary, your UK ties and the number of days spent in the country.
Is spending fewer than 183 days in the UK sufficient to remain non-resident?
Not necessarily. Although spending 183 days or more in the UK normally establishes residence, an individual spending fewer days may still be resident because of their homes, work or other UK ties.
What is split-year treatment?
Split-year treatment may divide a resident tax year into an overseas part and a UK part where one of the prescribed arrival or departure cases is satisfied. It does not apply automatically in every year of arrival or departure.
What is the four-year Foreign Income and Gains regime?
Qualifying individuals within their first four tax years of UK residence after a sufficiently long period of non-residence may be able to claim relief for eligible foreign income and gains. A formal claim and careful review of the consequences are required.
Will I pay UK tax on foreign income?
UK residents are generally taxable on worldwide income and gains unless a specific exemption, relief or treaty provision applies. The result depends on your residence position, eligibility for relief and the nature of the income.
Can you advise me before I move to or leave the UK?
Yes. Pre-arrival and pre-departure advice is often valuable because transactions completed before or after a residence change may produce significantly different tax outcomes.
Can you deal with HMRC on my behalf?
Yes. Once the appropriate agent authorisation is in place, we can prepare relevant tax returns and correspond with HMRC concerning your UK tax affairs.
Moving to the UK, Leaving the UK or Managing International Tax Affairs?
Contact Odiri Tax Consultants & Accountants for a professional review of your residence status, foreign income, overseas assets and UK reporting obligations. We will assess your requirements, explain the next steps and provide a transparent quotation.
