Pre-entry planning

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Introduction

A person who is planning to come to the UK should consider the possible tax consequences before he arrives here, so as to maximise the chances of reducing or eliminating any UK tax. It will be easier to understand why certain pre-entry planning is necessary if you have first read the Residence ― overview, Determining residence status (2013/14 onwards), Residence ― issues on coming to the UK (2013/14 onwards) and Domicile guidance notes.

If the individual is planning to work in the UK, then you should also read the Coming to the UK ― UK employment guidance note. If he continues to have, or is beginning, an employment with a foreign employer,

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