Split-year treatment follows statutory conditions, not a chosen moving date. Establish whole-year residence, test every relevant case and retain evidence before treating overseas receipts as outside UK tax. ... keep reading
Wealth Protection Report
Practical tax planning for your wealth, property and business.
Understand your options before you make your next move. Explore UK and international tax guidance for business owners, property investors and families planning ahead.
Make informed decisions.
Protect & pass on wealthInheritance tax, gifts and family succession.
Plan for your businessCompany profits, ownership and business exits.
Think across bordersResidence, overseas income and moving abroad.
Planning tools & starting points
Browse the article index →Leaving the UK Planner
Answer a few questions for a tailored departure checklist, relevant WPR reading and a downloadable action plan.
Build your free checklist →Inheritance & Gifting Planner
Explore a simple estate calculation, residence allowance taper and a seven-year cash-gift scenario.
Explore your estate →Property Ownership Comparator
Compare personal, joint and company ownership, including annual tax, dividends and retained company cash.
Compare annual cash flow →Moving to the UK
Prepare for arrival with overseas income, investments and family arrangements in view.
View your planning checklist →Company owners
Connect company profits, family ownership and business exit plans.
View your planning checklist →READ BEFORE YOU JOIN
Explore a revised WPR guide
Read a free extract from Tax Planning With Double Tax Treaties 2025/26, see what the full edition covers and explore the member book collection.
Free email briefing. Paid membership is separate. Privacy policy. Open signup form.
Tax articles & analysis
View all articles →Our archive spans several tax years. Check each article's publication date; older analysis may describe rules that have since changed. New planning guides appear alongside the historical archive.
A transfer can qualify for no-gain/no-loss CGT treatment yet still create Stamp Duty Land Tax. Debt taken over by the receiving spouse can matter even where no cash changes hands. ... keep reading
An overdrawn director’s loan account can create a company tax charge even where the owner intends to repay. Check the loan dates, repayment rules and delayed tax recovery before using company money for personal spending. ... keep reading
Former remittance-basis users still have a 12% TRF designation option for 2026/27. Review eligibility, the source of offshore funds, election deadlines and how the tax itself will be funded before transferring money. ... keep reading
Regular family support can qualify for immediate inheritance tax exemption without using the £3,000 annual allowance. The key is proving normal expenditure, genuine income and an affordable standard of living. ... keep reading
A property sale can create a tax payment deadline long before Self Assessment. Check the completion clock, the separate exchange-date rule and the cash to retain before distributing the proceeds. ... keep reading
The ordinary and upper dividend rates rose in April 2026, while the £500 allowance stayed unchanged. Company owners should refresh personal tax reserves, check lawful profits and compare extraction options using current figures. ... keep reading
HMRC has renewed its reminder that most unused pension wealth enters inheritance tax from 6 April 2027. Review nominations, retirement cash flow and the executor’s information pack before changing withdrawal plans. ... keep reading
HMRC’s 15 October reminder gives landlords two weeks to prepare their second MTD update. Check gross income, cumulative reporting, joint-property options and the first-year penalty concession before 7 November. ... keep reading