Expat & International Accounting: What to Look For
International tax is one of the most complex areas of UK taxation. Residence status, the four-year foreign income and gains regime for qualifying new residents, transitional rules for pre-6 April 2025 remittance-basis users, split-year treatment, double taxation agreements, overseas workday relief, and cross-border pensions can all interact. Advice should start with a documented residence timeline and the source and timing of each income stream or gain.
General guidance reviewed 12 July 2026 · How we review content
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Expat & International FAQs
How do I know if I am UK tax resident?
UK tax residence is determined by the Statutory Residence Test (SRT), which considers automatic overseas and UK tests, then sufficient ties. Key factors include the number of days spent in the UK, whether you have a UK home, UK work, UK family, or UK accommodation. The test is applied for each tax year independently.
What replaced the remittance basis?
The remittance basis was removed for new foreign income and gains from 6 April 2025. Qualifying new UK residents may claim the four-year foreign income and gains regime. Separate transitional and temporary repatriation rules can apply to foreign income and gains from earlier remittance-basis years.
Do I still need to file a UK tax return if I live abroad?
Possibly. Non-residents still need to file UK returns if they have UK source income (rental property, UK employment, UK pensions, UK capital gains on property). Even if you do not need to file, it may be beneficial to file voluntarily to claim personal allowances or treaty benefits.
Choosing an accountant for expat & international needs?
Use the checks in this guide, browse public-record listings, and confirm relevant experience directly before appointing a firm.