Planning Your Return to the UK

• Tax, Residency & the Post-2025 Rules
  Understand how HMRC determines your UK tax residency under the Statutory Residence Test, and how the new residence-based regime (replacing domicile from 6 April 2025) affects your income tax and inheritance tax exposure, including transitional rules.

• Timing Your Move Wisely
  Learn why crossing the 6 April tax-year threshold can impact your tax position, how split-year treatment may apply, and what to consider if you’re holding UK or overseas assets - especially in light of the five-year Temporary Non-Residence rules, which can tax gains made while abroad once you return.

• Pensions & Retirement
  Know what happens to your QROPS or SIPP when you return, how the abolition of the Lifetime Allowance from 6 April 2024 and the new lump sum allowances affect your benefits, and how to structure withdrawals in a tax-efficient manner as a UK resident.

• International Transfers & Currency Exchange
  Discover how to move your money back to the UK securely, avoid excessive FX fees, and manage timing to protect your funds from currency swings, all while ensuring you use regulated providers and the most efficient transfer structures.

• Property & Mortgages
  Navigate proof-of-funds requirements, letting references, and the challenges of getting a mortgage when you’ve been out of the UK for years, along with how lenders assess credit history and earnings for returning expats.

• Capital Gains, IHT & Portfolio Bonds
  Explore options to manage capital gains (including the five-year Temporary Non-Residence rule), understand deemed gains on portfolio bonds, and protect your estate from unnecessary inheritance tax exposure under the new long-term residence-based IHT rules from April 2025.

• Practical Planning Essentials
  From National Insurance contributions (including deadlines to backfill up to six tax years) to updating your Will, registering for healthcare, and arranging insurance - this guide covers the full planning checklist for a smooth return to UK residency.

If you’re planning to return to the UK, now or in future, this guide will help you avoid the pitfalls and plan with confidence. With expert insights from Hoxton Wealth’s global advisory team, it’s the essential resource for British expats coming home.

Download the Repatriation Guide or speak to an adviser today about your return plans.