People are more internationally mobile than ever before. Companies have offices in many different countries and modern communications allow for you to work anywhere in the world. You need an adviser whose expertise stretches beyond the UK itself to ensure, that wherever you are based, your global tax affairs are managed efficiently and compliantly.

Attractive tax reliefs are available for individuals and companies to base themselves in the UK. However, even if not based or resident in the UK, there may be UK tax implications for owning assets or undertaking duties from the UK.

For individuals, the UK’s taxation of non-UK domiciles changed significantly from 6 April 2025, with the removal of the remittance basis and the introduction of a new short-term regime which offers huge tax benefits to individuals relocating to the UK. There are also unique opportunities for those who have been UK tax resident for a long period to potentially reorganise their affairs in a tax efficient manner. The provisions are detailed and complex and small mistakes can result in large liabilities. For people arriving in or leaving the UK, it is vital to consider the statutory residence test carefully alongside any relevant tax treaties for overall impact.

Wilson Wright has substantial experience advising clients on the opportunities, pitfalls and issues surrounding relocating to the UK and moving out of the UK. In addition, we are a member of DFK International, a large association of like-minded, global firms with excellent coverage in all areas of the world.