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C5.6 Tax Matters After Returning to the UK

Tax Issues When Returning to the UK (202510)
Official Link: https://www.gov.uk/tax-return-uk

1. Tax Liability

If you return to the UK after living abroad, you will generally be reclassified as a UK resident. This means you need to pay UK tax on the following:

  • Your UK income and capital gains

  • Your overseas income and capital gains. However, you may be exempt from tax on the overseas portion if you qualify for and claim the "Overseas Workday Relief".

Reminder: If you were abroad for less than a full tax year (i.e., 6 April to 5 April the following year), you will be treated as a UK resident throughout your period of absence. This means you will generally need to pay UK tax on all your overseas income during your time away from the UK.

2. What You Need to Do When Returning to the UK

You may need to register for Self Assessment: for example, if you start self-employment, or have other taxable income or gains from the UK or abroad that need to be declared.
Cases where registration is not required: If you are an employee and have no other untaxed income to declare, you do not need to register.

3. Special Rules for Returning Within 5 Years ("Temporary Non-Residence" Rules)

If you return to the UK within 5 years of leaving (for those who left before 6 April 2013, this period is 5 full tax years), and you were a UK resident in at least 4 of the 7 tax years before you moved abroad, the following rules will apply:

  • You may need to pay UK tax on specific income and gains acquired while you were a non-resident.

  • Scope of application: This rule mainly applies to certain types of investment income or asset gains, and does not include wages or other employment income earned from working abroad.

  • Detailed information: For more details on the "Temporary Non-Residence" rules and which specific income and gains are taxable, refer to Chapter 6 of HM Revenue and Customs (HMRC)’s "Statutory Residence Test Guidance Notes".

4. National Insurance

If you work in the UK, you will generally need to restart paying National Insurance contributions.
If you did not pay National Insurance while abroad, it is advisable to check your National Insurance record to understand how this may affect your future entitlement to the State Pension.
If you have forgotten your National Insurance number, you can apply to find it.
Special provision: If you are not returning to the UK permanently, you may not always be required to pay National Insurance.

5. Pensions

If you wish to transfer an overseas pension to the UK, contact the International Pension Centre