Expat Tax

Expat tax is rarely just 'a tax return'. It's a set of connected decisions across UK residency, workdays, PAYE, double tax relief and social security — and since April 2025, the new residence-based regime for foreign income and gains has changed the planning for anyone arriving in the UK.

Common Situations We Help With

Moving to the UK for work, a business role or a multi-country assignment. Leaving the UK and needing clarity on split-year treatment, continuing UK ties and reporting. Dual-country work patterns — UK workdays, travel, remote working and secondments. Employer-side compliance, including PAYE operation and reporting for internationally mobile employees.

Arriving in the UK: The 4-Year FIG Regime

The remittance basis was abolished from 6 April 2025. In its place, qualifying new residents — broadly, those in their first four tax years of UK residence after at least 10 consecutive years of non-residence — can claim 100% relief on foreign income and gains under the FIG regime.

The claim isn't automatic and isn't always worthwhile, so we model it year by year, coordinate it with treaty positions, and make sure your reporting matches the claim. Getting the first year right — including any split-year position — sets up the whole four-year window.

How We Work (Practical and Evidence-Led)

Residency and split-year analysis: we apply the Statutory Residence Test — days, ties, work patterns — and advise on split-year treatment where a tax year divides into UK and overseas parts.

UK tax reporting and double tax relief: we address multi-country income taxation and relief mechanisms, including treaty positions and foreign tax credits, so the same income isn't taxed twice.

PAYE and employer support: we determine when UK PAYE must operate, handle codes and withholding, and set up the evidence trail HMRC expects for internationally mobile employees.

Social security coordination: we advise on where contributions are due across jurisdictions and the certificates needed to avoid doubling up.

Leaving the UK: we advise on continuing UK obligations — such as UK property income and gains — and on the anti-avoidance rules that can tax income and gains arising during short periods of non-residence.

Our Expat Tax Process

1. Fact-find and timeline: we map movements, workdays, visas, employment terms and income sources to understand your exposure.

2. Residency and split-year conclusion: we reach a clear residency position and explain what it means in practice.

3. Reporting and payroll actions: we define what must be filed and withheld, and what to track to support the position.

4. Filing and ongoing support: we prepare UK filings, claim FIG or treaty relief where due, and handle follow-up queries with clear documentation.

What You Get With Acumon

• Statutory Residence Test and split-year analysis
• 4-year FIG regime eligibility assessment and claims for new arrivals
• Double tax relief: treaty positions and foreign tax credits
• PAYE and employer-side compliance for internationally mobile employees
• Social security coordination across jurisdictions
• Departure planning and ongoing UK reporting for leavers

Why Acumon for Expat Tax?

• Residency positions determined by applying the Statutory Residence Test
• Advises on the 4-year FIG regime, split-year treatment, PAYE, double tax relief and cross-border social security
• Often overlaps with the firm's double taxation and non-dom/FIG advisory work

Get a Fixed-Fee Quote

Tell us what you need and we'll come back within one business day with a clear scope and a fixed price — no hourly-rate surprises. Call 020 8567 3451 or use the form and we'll be in touch.