Moving to the UK: tax planning guide and checklist
YOUR WPR PLANNING STARTING POINT
Bring your overseas income, assets, business interests and family plans into one review before your move or return to the UK.
Your planning checklist
Use these questions to organise your facts and prepare for a discussion with your adviser.
- Build a timeline of your previous UK residence, intended arrival, work and accommodation.
- Prepare an inventory of overseas income, gains, bank accounts, investments, pensions and trusts.
- Identify which arrival-year rules, reliefs and elections need an individual eligibility review.
- Review overseas companies you own or control, including where management decisions will be taken.
- Check the tax treatment of transfers, distributions and asset disposals before deciding when to act.
- Consider inheritance tax and the position of family members and overseas structures.
- Record the filing, registration and evidence you will need in the UK and your previous country.
Start with a revised guide
Tax Planning With Double Tax Treaties 2025/26
View the guide's coverage and member access details. Revised October 2026.
Non-Resident & Offshore Tax Planning 2025/26
View the guide's coverage and member access details. Revised October 2026.
Selected member reading
- Company dividends received abroad before returning to the UK — member article
Build your plan with WPR
Explore practical explanations, worked examples and detailed tax guides. Check the membership options and choose the level that suits you.
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This checklist helps you identify issues; it does not determine your tax position. Read the dates and scope of linked guidance and obtain advice for your circumstances.