Destination UK: Tax tips and relocation advice to share with clients

For HNWs, business owners, entrepreneurs and families

clock • 12 min read

Lawyers Charles Avens and Aidan Grant share their immigration insight and taxation tips for advisers with clients looking to relocate to the UK

UK pre-arrival tax and estate planning Relocating to the UK exposes an individual to UK tax to varying degrees. How and when that tax arises depends on the date from when they are first treated as UK tax resident. This can be from the start of the UK tax year in which they arrive (6 April) even if they only arrive later in the tax year. UK tax residence is determined by a series of tests, and an individual can be UK tax resident for an entire tax year even though, for example, they were only physically present in the UK for say 90 days in that tax year. It is critical therefore that ad...

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