Tax on returning to the UK after non UK residence

If you return to the UK after a period of non UK residence you will need to consider your UK tax position. As a general rule you will be subject to UK income tax as from the date that you return back to the UK. You will be subject to CGT on gains in the tax year of your arrival unless you're a long term non resident. The key issue will be ensuring any income or gains arise prior to return to the UK and also ensuring that in terms of CGT the five year non residence requirement has been satisfied if relevant (essentially this will apply if you sell assets as a non resident that you owned when you left the UK). There are also provisions that apply to Non Doms and treat overseas income or gains remitted during the five year period as remitted in the tax year of return (and therefore subject to UK tax if they were originally untaxed due to the remittance basis). So you'll need to be wary of any income or gains remitted during your departure in this case. You would typically notify the Revenue of your arrival on a P86.